Finding Text
Finding 2024-003: Reporting (50000)
Assistance Listing # 10.553, 10.555 – U.S. Department of Agriculture, California Department of Education,
Child Nutrition Cluster
Repeat Finding? Yes, partial repeat of Finding 2023-003
Criteria: SFAs and sponsors must submit monthly claims for reimbursement for meals and snacks served to eligible
students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11,
215.10, and 225.15(c)). Each month’s claim for reimbursement and all data used in the claims review process must
be maintained on file. Accurate records must be maintained justifying all meals claimed. Failure to maintain such
records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Records are required to be retained for a period of three years after
submission of the final Claim for Reimbursement for the fiscal year.
Condition: The District uses a point of sale system to track lunches and breakfasts served, but afterschool meal
supplements are hand tallied. The total meals documented on the District tally sheets could not reconciled to the
total meal supplements claimed for the month of October 2023.
Cause: Mathematical errors were made in the summarizing of data for reimbursement claims.
Context: Discrepancies were noted for one out of four months tested.
Effect: Meals reported could not be reconciled to total meals served. This could cause inaccurately claimed meal
counts and inappropriate reimbursement.
Questioned Cost: Based on auditor calculations, meals were overclaimed by 117, resulting in a questioned cost of
$136.89.
Recommendation: We recommend that all meal service records be reconciled against claim forms on a monthly
basis.
Views of Responsible Officials: The District’s Food Service department had trouble reconciling physical logs for
afterschool snack when it came time for claims reporting. The District has added afterschool snack to its point of
sale to accurately track and report meal claims that started mid-year 2023-24.