Finding 1205153 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-31

AI Summary

  • Core Issue: The District's transition to a clicker count system for meal counts lacks proper controls, leading to inaccurate reporting.
  • Impacted Requirements: Compliance with 7 CFR § 210.8(a) and § 220.11(b) is compromised, risking future funding due to unreliable meal count data.
  • Recommended Follow-Up: Implement stronger internal controls and training on meal counting processes to ensure accurate reporting and compliance.

Finding Text

7 CFR § 210.8(a) states, "The school food authority 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 § 220.11(b) states in part, claims for reimbursement shall include data in sufficient detail to justify the reimbursement claimed and to enable the State Agency to provide the Reports of School Program Operations required under § 220.13(b)(2). In Ohio, the Ohio Department of Education and Workforce (DEW) requires school districts to use the Claims Reporting and Reimbursement System (CRRS) to report meal data for reimbursement. The District switched from a point-of-sale system that generates a CN-6 Report (Breakfast) and CN-7 Report (Lunch), which is used to compile the monthly reimbursement request submitted to DEW, in August and September. After learning they were 100% Nutrition Cluster eligible, they transition to a faculty operated “clicker count” system, in which a faculty member would observe students going through the cafeteria line and push a button of a clicker counter each time a student left the line with a meal. Clicker counts were then entered into a report and submitted to Food Services Department for entry into a master count. This weakness resulted in a loss of accountability over meal count reporting and could lead to a reduction or forfeiture of future funding for this program. Due to insufficient controls over CN-6 and CN-7 reporting related to breakfast and lunch meal counts, all four (100%) CN reports tested were inaccurate. This led to inaccuracies in meal counts reported in the CRRS system, as shown below: See Actual Finding for Table

Corrective Action Plan

The Nutrition Cluster daily building counts that are submitted for the CEP program will be entered into Infinite campus daily and then the monthly number of counts in each building will be pulled from Infinite Campus and audited each month to make sure the paper backups match the totals in the system and then the finalized numbers will be used to submit the month end claim to the state for reimbursement

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205152 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.25M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.23M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.15M
10.553 SCHOOL BREAKFAST PROGRAM $437,799
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $165,443
84.425 COVID-19 EDUCATION STABILIZATION FUND $141,770
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $80,344
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $6,995
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $6,000
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $5,657