Finding 1143376 (2024-003)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-06-25

AI Summary

  • Core Issue: Meal counts reported exceeded the number of eligible participants on daily rosters, leading to inaccurate reimbursement claims.
  • Impacted Requirements: Compliance with 7 CFR §225.9(d)(5) was violated, as claims must be supported by accurate participant documentation.
  • Recommended Follow-Up: Management should enhance controls to ensure daily meal counts align with participant rosters before submitting reimbursement claims.

Finding Text

Condition: We identified instances in which the number of meals reported as served on the daily meal count forms exceeded the number of participants listed on the daily participant rosters. Since participants must be documented on the roster to be eligible, the number of meals reimbursed exceeded the number of eligible recipients on those days. Criteria: Per 7 CFR §225.9(d)(5), sponsors must certify that claims for reimbursement are accurate and supported by available records. Reimbursement may only be claimed for meals served to eligible participants as documented by daily rosters. Cause: Each site maintains a daily roster to document eligible participants. However, the reconciliation between the roster and meal counts was not functioning effectively, resulting in excess meals reported without adequate participant support. Effect: Reimbursement claims included meals served to individuals not documented as eligible participants on the daily rosters, resulting in noncompliance with the Eligibility requirement. Known and likely questioned costs were below the $25,000 reporting threshold under Uniform Guidance. Context: A sample of 60 daily meal count records was tested. For 9 of those (15%), the number of meals reported exceeded the number of participants documented on the corresponding daily roster. Recommendation: We recommend that management reinforce controls to ensure that daily meal count submissions are reconciled to participant rosters before claims for reimbursement are filed. Specifically, each site should confirm that the number of meals served does not exceed the number of eligible participants recorded for that date. Management’s Response: See accompanying management’s corrective action plan.

Categories

Cash Management Eligibility Reporting

Other Findings in this Audit

  • 566933 2024-002
    Significant Deficiency Repeat
  • 566934 2024-003
    Significant Deficiency Repeat
  • 1143375 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $2.55M
10.559 Summer Food Service Program for Children $447,388