Finding 11804 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-05

AI Summary

  • Core Issue: The District inaccurately reported meal counts on Claims for Reimbursement for two months, leading to both over- and under-reporting.
  • Impacted Requirements: Internal controls for meal count accuracy were insufficient, violating established criteria for meal reporting.
  • Recommended Follow-Up: Implement procedures to regularly review and reconcile meal count reports with the Claims Reimbursement and Reporting System.

Finding Text

Significant Deficiency and Noncompliance – Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months (November 2022 and March 2023) for each of the District’s 11 schools was completed for compliance testing purposes. It was determined, through testing of the support provided, the CN-6 and CN-7 reports maintained by the District did not reconcile to the count data claim submitted through the Ohio Department of Education’s Claims Reimbursement and Reporting System (CRRS) for seven buildings in November 2022 (overstatement of 70 net lunches) and seven buildings in March 2023 (understatement of 45 net lunches). Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2023, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served when monthly reports are completed. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.

Categories

Cash Management Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11803 2023-001
    Significant Deficiency Repeat
  • 11805 2023-001
    Significant Deficiency Repeat
  • 11806 2023-001
    Significant Deficiency Repeat
  • 11807 2023-001
    Significant Deficiency Repeat
  • 588245 2023-001
    Significant Deficiency Repeat
  • 588246 2023-001
    Significant Deficiency Repeat
  • 588247 2023-001
    Significant Deficiency Repeat
  • 588248 2023-001
    Significant Deficiency Repeat
  • 588249 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $1.10M
10.553 School Breakfast Program $556,102
84.367 Improving Teacher Quality State Grants $376,316
84.027 Special Education_grants to States $339,333
10.555 National School Lunch Program $193,129
84.365 English Language Acquisition State Grants $118,932
84.424 Student Support and Academic Enrichment Program $80,698
84.425 Education Stabilization Fund $34,976
84.173 Special Education_preschool Grants $27,804
32.009 Emergency Connectivity Fund Program $13,800
10.649 Pandemic Ebt Administrative Costs $3,135