Finding Text
Finding Number: 2022-001 Federal Program: Child Nutrition Cluster Federal Award Identification Number and Year: N/A, 2022 Assistance Listing Number (ALN): 10.553, 10.555 Federal Awarding Agency: U.S. Department of Agriculture Pass-through Entity: Ohio Department of Education Repeat Finding: No Significant Deficiency and Noncompliance ? Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District did not properly report the total meals served on its Claims for Reimbursement for two months during the year. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: A sample of two months for each of the District?s 11 schools was tested. The total amount of meals served was under-reported for two schools tested during two months of fiscal year 2022. For October 2021, Blacklick Elementary was under-reported by 37 lunches. For February 2022, Jefferson Elementary was under-reported by 274 lunches and 96 breakfasts. For February 2022, Goshen Lane Elementary was over-reported by 215 lunches served. Cause and Effect: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported meals served during fiscal year 2022, both under- and over-reporting its count of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.