Finding 32951 (2022-002)

Significant Deficiency
Requirement
ABL
Questioned Costs
-
Year
2022
Accepted
2023-01-15

AI Summary

  • Core Issue: The District failed to keep proper records for meals served, leading to inaccuracies in meal counts.
  • Impacted Requirements: Inadequate documentation resulted in questioned costs of $1,809 for meals served.
  • Recommended Follow-Up: Review and improve controls on meal counting and documentation to ensure compliance.

Finding Text

Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Proper documentation should be maintained to support any meals served. Condition The District did not maintain adequate record-keeping to support the number of meals served. Context During testing of the Child Nutrition Cluster, it was discovered that, of the two months tested, twelve meal counts did not contain adequate or matching support for the number of meals served. This resulted in total questioned costs of $1,809. Cause Due to record-keeping errors, several meal counts contained conflicting information as to the correct number of meals served. In addition, several meal counts did not show sufficient evidence to support the totals noted. Effect Proper documentation was not maintained, and potentially inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Views of responsible officials See Corrective Action Plan.

Corrective Action Plan

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for meal counts.

Categories

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 609393 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $451,453
84.425 Education Stabilization Fund $442,857
84.010 Title I Grants to Local Educational Agencies $154,145
10.553 School Breakfast Program $111,390
93.558 Temporary Assistance for Needy Families $65,019
10.559 Summer Food Service Program for Children $47,636
84.424 Student Support and Academic Enrichment Program $19,755
84.367 Improving Teacher Quality State Grants $19,245
10.649 Pandemic Ebt Administrative Costs $614