Finding 1136504 (2024-006)

Finding No. 2024-006 Information on the Federal Program U.S. Department of Agriculture Child Nutrition Cluster: Passed-through N.J. State Department of Agriculture: School Breakfast Program Assistance Listing 10.553 National School Lunch Program Assistance Listing 10.555 Criteria or Specific Requirement The Office of Management and Budget’s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances, the School District’s edit check worksheets did not agree with the number of meals requested for Federal reimbursement. Additionally, there were nineteen instances where the food service daily meal count report did not agree with the School District’s edit check worksheets. Questioned Costs Known and likely questioned costs did not exceed $25,000.00. Context We noted several instances where the monthly edit check sheets did not agree to the number of meals requested for reimbursement. Also, during our testing of meals reported, we noted nineteen instances where the number of meals served did not agree to the monthly edit check worksheets. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause As a result of a change in School District personnel, the School District did not reconcile the number of meals served with the number of meals claimed for reimbursement and did not maintain supporting documentation for all meals claimed for reimbursement. Identification as a Repeat Finding The condition existed in the immediately preceding fiscal year as finding 2023-005. Recommendation The School District should ensure that all edit check worksheets are maintained as supporting documentation and they agree to the number of meals requested for reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.