Finding Text
2022-003: Internal Control over Compliance Requirements Title and CFDA Number of the Federal Program: CFDA 10.553 School Breakfast Program, CFDA 10.555 National School Lunch Program, and 10.559 Summer Food Service Program for Children Year Finding Originated: 2022 Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs; Reporting Name of Federal Agency: Department of Education Pass-through Agency: Louisiana Department of Education Questioned Costs: No questioned costs noted. Condition: There are not effective internal controls over the documentation and recordkeeping of the daily reimbursable meal count forms. Criteria: The School must design and implement internal controls to ensure amounts paid for meals to third party food service providers are corroborated by the school?s food service administrators and documented consistently. Cause: During the course of our audit, we selected 51 school days out of a sample population of 182 school days to test the School?s internal control over compliance for activities allowed or unallowed, allowable costs, and reporting. Of the school days tested, 34 out of 51 school days did not have sufficient documentation or recordkeeping notating review and approval of student meals served by food service program administrators. Furthermore, the results of our tests indicated that the controls over the documentation and recordkeeping of daily reimbursable meal count forms were not consistently implemented. Our sampling was a statistically valid sample. Effect: Lack of controls over documentation and recordkeeping does not ensure compliance requirements will be met. Recommendation: Management should design, implement, and document policies and procedures to ensure all documentation and records used in the claims and review process is maintained on file for a period of no less than three years.