Finding Text
Finding Number: 2025-003 Federal Agency: U.S. Department of Agriculture Cluster/Program(s): School Nutrition Cluster Assistance Listing Number(s): 10.553-10.559, 10.582 Compliance Requirement: Reporting Type of Finding: Significant Deficiency – Internal Control over Compliance Statement of Condition: During our testing we reviewed the meal counts for four of the twelve monthly claim forms, and identified immaterial differences in the number of meals reported versus the number of meals documented for each month. Criteria: Essential to proper controls over reporting is ensuring that information included in each report is accurate, and properly substantiated. Cause: When preparing the monthly claim forms, clerical errors occurred either in the ticksheets or transfer of information to the claim form which resulted in an inaccurate amount of meals reported, and this error was not identified in the review process. Effect: The total meal counts reported for the year were not accurate by an immaterial amount. Inaccurate reporting to the oversight agency could jeopardize future funding. Recommendation: Management review the control process in place and emphasize the importance of accurate reporting.