Finding Text
2022-001 Management Controls Child Nutrition Program CFDA Number 10.555, 10.559 Program Title Child Nutrition Cluster Federal Agency U.S. Department of Agriculture Pass-Through Agency Arizona Department of Education (ADE) Compliance Requirement C. Cash Management Finding Type Noncompliance, Significant Deficiency Condition The following deficiencies were noted regarding the District's controls over the Child Nutrition Program: ? The District over claimed the number of meals served during fiscal year 2021-22. Based on audit recalculation, the dollar value of the over claimed meals was $7,732. ? The District did not have a secondary review for the NSLP claim forms prior to submission. Criteria Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing that the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Cause The District had insufficient controls and oversight over the Child Nutrition Program due to turnover in food service management personnel during the fiscal year. Effect Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error. Recommendation We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claim forms are accurate and complete prior to submission. 11