Finding Text
FINDING 2024-001 DOCUMENT RETENTION
SIGNIFICANT DEFICIENCY
Federal Program: Child Nutrition Cluster
Assistance Listing Number: 10.553 & 10.555
Criteria
Per 7 CFR 200.334, “Financial records, supporting documents, statistical records, and all other non-Federal
entity records pertinent to a Federal award must be retained for a period of three years from the date of
submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from
the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal
awarding agency or pass-through entity in the case of a subrecipient.”
Condition
Two claims for meal reimbursement were selected for testing. The School was unable to provide records of
meals served. The School qualified for the Community Eligibility Provision program and all students receive
free meals. Meals claimed were below the maximum that could have been claimed had all students obtained
school meals each day of the periods under review. No determination of questioned costs could be made.
Cause
The School did not maintain documentation for each individual claim.
Effect
Reconciliation of meals served data to individual claims was not possible.
Recommendation
We recommend the School develop internal controls requiring the maintenance of documentation of meals
served for the individual claims submitted for the program.
Views of Responsible Officials
The School’s Corrective Action Plan is included on page 25.