Finding 1236332 (2025-003)

25-03 CFDA 10.553 and 10.555—United States Department of Agriculture, Nutrition Cluster passed through the New York State Dept. of Education, Child Nutrition Administration Condition: Food purchasing for program purposes was not reconciled on a regular and continuous basis through units of measure back to vendor purchase records. While we observed reconciliations for selected periods, the records were not clear enough to reconcile purchases to food consumed with a reasonable degree of precision. Criteria: According to CFR regulations, the purchasing of program food must be reconciled to meal menus and required portion sizes. Cause: Lack of consistent reconciliation of food purchases in relation to the menu requirements. Effect: While no excess costs were charged to the program, the lack of reconciliation represents a deficiency in the relation of program purchases to menu requirements. Perspective: Applicable to the Breakfast and Lunch programs. Auditor Recommendation: Consistent use of the shopping list in conjunction with the number of actual servings as per the menu requirements for the 2 week period. Commodity items and other variations should be thoroughly explained and documented. Reviews of Responsible Officials: Response per corrective action plan on page 25