Finding Text
Finding 2023-001 – Reporting
Federal Award & Specific Award Identification
U.S. Department of Agriculture
Passed through the New York State Department of Education
Program Name: Child Nutrition Cluster
CFDA 10.555 & 10.553
MATERIAL WEAKNESS
MATERIAL NONCOMPLIANCE
Reporting
Criteria
The National School Lunch & Breakfast Program requires monthly claims be reported to New York State Child Nutrition Management System (CNMS). These claims are based on the number of meals served during the month and determine the monthly reimbursement to the District.
Statement of Condition
During the audit, we found that for one month of claims the District did not submit the proper amount of meals for reimbursement.
Cause
Human error in the input of meals served into the CNMS system. Also, the District does not have any procedures in place to verify that the correct counts are input into CNMS prior to submission.
Effect
The District received additional federal reimbursement that was not substantiated by actual meals for the month.
Questioned Costs
None.
Context
Of the 10 months of claims for the school lunch & breakfast program, we examined 3 and determined that one month’s claims were not submitted properly.
There have been no previous instances of non-compliance. This is not a repeat finding.
Recommendation
We recommend that a secondary review of the manual inputs into the CNMS system is performed by another member of the business office prior to submission to CNMS.
View of Responsible Individuals
The BOCES acknowledges the error was made, which was the result of booking one month of claims reimbursement. The District will implement quality control procedures that will verify and confirm that monthly meal reimbursements and counts are correct prior to submission to CNMS.