Finding Text
2025-002 Meal Count Sheets Reviewed but Not Reconciled to Summary Spreadsheet and Claim for Reimbursement U.S. Department of Agriculture Child Nutrition Cluster - Summer Food Service Program for Children (SFSP) – AL #10.559 TN Department of Human Services Grant #175TN331N1099 Compliance Requirement – Activities Allowed Condition: We noted multiple instances in which the meal count forms were reviewed by the State Application Coordinator but not reconciled to the summary spreadsheet and claim for reimbursement for the month. Criteria: 7 CFR Part 225.9(d)(5) states that claims for reimbursement must report sufficient information to justify the reimbursement claimed. In submitting a claim for reimbursement, each sponsor must certify that the claim is correct and that records are available to support the claim. Failure to maintain such records may be grounds for denial of reimbursement. Additionally, USDA guidance on meal claim validation identifies daily meal count forms and consolidated meal count records as key documentation supporting claims for reimbursement. Cause: The existing controls in place were not followed relating to reviewing daily meal count forms and reconciling to the summary spreadsheet and claim for reimbursement. Effect: Ineffective review of meal count forms and lack of reconciliation to summary spreadsheet and claims for reimbursement could potentially result in noncompliance if reimbursement is received for meals not distributed. Context: A sample of 40 daily meal count sheets were selected for testing. The State Application did not adequately tie the daily meal count sheets to the summary spreadsheet for 3 out of 40 selections. Recommendation: Currently, management has a process to reconcile daily meal count sheets to the summary spreadsheet and reimbursement claims. This process includes a second review to be completed prior to submitting the claim reimbursement to the State of Tennessee. We recommend that current internal controls of compliance be reviewed and followed. Management’s Response: See accompanying management’s corrective action plan.