Finding Text
2025-010 CHILD NUTRITION CLUSTER – MEAL COUNTS Federal Program: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Pass-Through Agency: New Mexico Public Education Department Assistance Listing Number: 10.555, 10.582, 10.565 Type of Finding: Significant Deficiency, Other Non-Compliance Compliance Area: Reporting Federal Award Year: 2025 Questioned Costs: None Condition The School District did not maintain complete and properly approved supporting documentation for monthly Child Nutrition Program claims for reimbursement. Specifically, from 3 sampled months a total of days of 10 Claim Reports (by school) and noted evidence of review and approval of Meal Count Listings were not available. In addition, the Meal Count Listings did not contain signatures or other evidence demonstrating review and approval prior to claim submission. As a result, the School District could not demonstrate that claims submitted to the pass-through agency were accurate, complete, and properly reviewed. Criteria Title 7 CFR sections 210.8, 210.11, 220.11, 215.10, and 225.15 require School Food Authorities to submit monthly claims for reimbursement for meals and snacks served to eligible students. Federal requirements further require that claims be supported by accurate meal count records and appropriate documentation to ensure claims are complete, accurate, and reviewed prior to submission. Effect The federal program expenditures may be overstated. Cause The District did not have sufficient procedures in place to ensure that required reporting documentation was retained and that meal count data and claims were formally reviewed and approved prior to submission. Additionally, oversight at the school site level was not consistently enforced.