Finding Text
Child Nutrition Cluster – Activities Allowed or Unallowed and Allowable Costs and Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula, and supporting documentation should be properly saved. Any variances between supporting documents should be investigated and addressed, wherever possible. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context Auditor tested 2 months of meal reimbursement requests submitted to the State. For these months, 183 free lunches and 24 free breakfasts were not submitted for reimbursement, which could not be explained by any supporting documentation. Additionally, 24 paid breakfasts were submitted for reimbursement that could not be corroborated by any supporting documentation. These differences resulted in under reimbursement of $945. Cause Time sensitive reports from the District’s food service software were not saved during the preparation of the reporting. While some variances could be explained by other supporting documentation that was saved at that time, some variances remained. Due to the lack of supporting documentation, auditor was unable to determine whether there was a reasonable explanation for these variances or whether they were caused by human error. Effect Inaccurate meal counts were submitted to the State. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials and planned corrective actions See Corrective Action Plan.