Finding Text
2023-005 Reporting
Federal Program Information
Funding Agency: U.S. Department of Agriculture
Title: Child Nutrition Cluster
AL Number: 10.553/10.555/10.559
Criteria
In accordance with 7 CFR Section 210.8, the District shall establish internal controls which
ensure the accuracy of meal counts prior to the submission of the monthly claim for
reimbursement.
Condition
The District reported inaccurate meal counts for reimbursement reporting.
Questioned Costs
Undeterminable.
Context
Of nine months of reimbursements submitted for reimbursed, we tested one month. We
noted variances in the reporting of breakfast and lunch meals served. Breakfast meals were
over reported by 101 meals and lunch meals were understated by 421 meals.
Effect
Inaccurate reimbursements for meals provided resulting in inaccurate revenues received.
Cause
Management oversight.
Recommendation
We recommend the District put policies and procedures in place to ensure all reimbursement
reports are reviewed and approved by an individual outside of the preparation process prior
to being submitted.
Repeat Finding
This is a repeat finding of 2022-007.
Views of Responsible Officials
See corrective action plan.