Finding Text
24-03 CFDA 10.553 and 10.555—United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program purposes was not appropriately segregated by CFDA code for each program. Journal entries were required to correct these errors. This is a repeat finding. Criteria: According to CFR regulations, the purchasing of program food must be separated from other food programs, even if federally funded. Cause: Lack of proper scrutiny of the use of food purchases in relation to the menu requirements. Effect: While excess costs were not charged to the program, the error is indicative of deficiencies in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: Purchases for each program should be on separate invoices, forwarded to each program director and allocated to each program based upon the upcoming menu. All food program invoices should be promptly forwarded to the bookkeeper such that the proper program disbursements can be made. All program foods should be paid for separately using program bank accounts. Reviews of Responsible Officials: Response per corrective action plan on page 26.