Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation) Compliance Requirements: A., B., L. Internal Controls over Allowability of Activities and Costs as well as Reporting are achieved when there is evidence of an independent review, such as initials or a signature, of daily meal count sheets by supervisory personnel at individual schools. Condition - Out of 88 daily meal counts reviewed, 16 (18%) did not feature an approving signature or initials by supervisory personnel. Addtionally, 6 (7%) of the 88 daily meal counts reviewed did not match the amount of claims submitted for reimbursement. In total, a net amount of 15 less meals were requested for reimbursement than what was reported on the daily meal counts. Questioned Costs - N/A. Context - Daily meal count documentation should be signed by a supervisory level employee outside of the data entry process to ensure accuracy and reasonableness of the amounts being reported for grant reimbursements. Effect - Potential errors in reporting to funding agencies may not be caught leading to potential improper or inaccurate reimbursements to the District. Cause - Failure to implement a control structure with appropriate significations of approval/review of daily count sheet documentation prior to requesting reimbursement for meals served as well as assurances that such amounts requested are accurate. Recommendation - The District should institute a control structure where daily count documents are reviewed by supervisory personnel not involved with data entry of the claims. Signification of such a review should be documented through a signature or initials. Additionally, the control structure should add steps to ensure that all documentation used to request reimbursement has been accurately entered by reconciling the amount requested to the amount documented. Management's response - The District recognizes the importance of supervisor review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools, requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures.