Finding Text
Criteria or Specific Requirement: School food authorities and sponsors must 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 (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)) Condition: The District, as the school food authority, did not establish effective internal controls to ensure that meal claims were accurately prepared and submitted. One individual was responsible for preparing and submitting meal claims, and there is no secondary review of the meal claim before it is submitted. Questioned Costs: None. Context: The known effects of this internal control deficiency extend to all reimbursement claims made for subprograms in the Child Nutrition Cluster. Effect: Meal claims that do not accurately reflect the number of students served for a month could be submitted. Consequently, the District could be over- or under-reimbursed by this program. Cause: The District did not design the job roles of exisiting personnel to require more than one individual to be involved in and responsible for the meal claim preparation and submission process. Recommendation: The District should design the job roles of existing personnel to require one individual to prepare the meal claim and another individual to perform a review of the meal claim in comparison to monthly meal counts prior to the submission of the meal claim. Management's Response: District personnel will perform a secondary review of the meal claims before the are submitted for reimbursement.