Finding 1136549 (2024-002)

Information on the Federal Program U.S. Department of Agriculture Child Nutrition Cluster (Federal Award Year 10/1/23 to 9/30/24): Passed-through N.J. State Department of Agriculture: School Breakfast Program (Assistance Listing 10.553) (FAIN 241NJ304N1099) National School Lunch Program (Assistance Listing 10.555) (FAIN 241NJ3041099) Supply Chain Assistance Award (Assistance Listing 10.555) (FAIN 231NJ3041099) National School Snack Program (Assistance Listing 10.555) (FAIN 241NJ3041099) Child Nutrition Cluster (Federal Award Year 7/1/23 to 6/30/24): Passed-through N.J. State Department of Agriculture: Summer Food Service Program for Children (Assistance Listing 10.559) (FAIN 241NJ304N1099) Passed-through the City of Camden: Summer Food Service Program for Children (Assistance Listing 10.559) (FAIN 241NJ304N1099) 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 three 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 three 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 Unknown Recommendation That the School District’s food service daily meal count reports agree with the edit check worksheets in order to request the appropriate amount of Federal 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.