Finding 1124019 (2024-002)

Findings: 2024-002 – Meal count and claim Agency: U.S. Department of Agriculture Assistance Listing # and Program: CFDA #10.553 – School Breakfast Program CFDA #10.555 – National School Lunch Program Name of Cluster: Child Nutrition Cluster Federal Award Identification # and Year: 280501890176 Year: 2024 Name of Pass-Through Entity: New York State Education Department Criteria: Per 7 CFR 210.8 SCO Family of Services shall establish internal controls which ensure the accuracy of meal counts prior to the submission of each monthly claim for reimbursement. Condition: During our audit we noted that the meal counts were not properly taken and recorded at the point of service. Questioned costs: None noted Context: Meal counts were based on attendance and not by the specific meal at the point of service. Effect: SCO Family of Services did not comply with the requirements related to meal counting and claiming as per 7 CFR 210.8. Cause: SCO Family of Services did not have the proper policies in place for reporting meal counts. Recommendation: We recommend that SCO Family of Services develop internal controls to ensure meal counts are taken accurately at the point of service for eligible participants. Management’s Corrective Action Plan: See Appendix A attached