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Finding 2025-003: Reporting (50000) Assistance Listing # 10.553, 10.555 U.S. Department of Agriculture Passed Through: California Department of Education (pass through numbers 13526, 13523, 13391, 15655) Child Nutrition Cluster Repeat Finding? No Criteria: Code of Federal Regulations, 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), require the non-Federal entity to submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Condition: During our testing of reporting, we sampled two months of submitted claims for reimbursement and traced meals served to backup documentation. We noted the District uses a point of sale (POS) system to track meals served and an excel spreadsheet to reconcile actual meals served to the POS report. The submitted claims are based on the numbers reported on excel spreadsheet reconciliation and the District was unable to provide support for the differences between the POS report and the spreadsheet. Cause: Due to turnover at the District, there has been a lack of oversight to ensure all appropriate documentation is maintained to demonstrate accuracy of the submitted reports. Context: Deficiency was noted in two of two months tested. Questioned Cost/Effect: This resulted in roughly $187 dollars questioned cost. Recommendation: We recommend that the District train and implement procedures to ensure that the District is reporting accurate claim numbers. Views of Responsible Officials: The cafeteria manager will reconcile meals served monthly to verify that the numbers match and are verified to actual meals served.