FAC Explorer

Finding 32197 (2022-003)

-
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-03-06
Audit: 35037
Organization: Regional School Unit #4 (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: Meal counts reported for federal subsidies were inaccurate due to clerical errors.
  • Impacted Requirements: Accurate meal counts are essential for proper federal subsidy calculations.
  • Recommended Follow-Up: Management should verify and recalculate meal count documentation before submitting claims.

Finding Text

2022-003 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None

Corrective Action Plan

Management Response/Corrective Action Plan: All schools in the RSU are now using the same software and process at their point of sales. All impacted staff have been trained on this new software and the Business Department will continue to review reports for meal counts on a monthly basis.

Categories

Reporting School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief #2 - Covid $1.32M
84.425 Elementary and Secondary School Emergency Relief #3 - Covid $1.12M
10.555 National School Lunch Program $522,286
84.010 Title 1a Disadvantaged $507,930
84.027 Local Entitlement $431,265
10.553 National School Lunch Program - Breakfast Program $152,235
84.367 Title Iia - Supporting Effective Instruction $126,168
84.027 Local Entitlement - Arp - Covid $81,539
10.555 National School Lunch Program - Donated Commodities $48,280
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $27,684
84.425 Arp Homeless Children and Youth - Covid $22,608
10.559 Summer Food Service Program $22,165
84.173 Local Entitlement - Preschool Grants - Arp - Covid $10,301
84.173 Preschool Grants $9,085
84.425 Elementary and Secondary School Emergency Relief #1 - Covid $8,349
10.649 Pandemic Ebt Administrative Costs: Snap $3,070