Finding 34974 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-28

AI Summary

  • Core Issue: Monthly claims for meal reimbursement are not independently reviewed, risking inaccuracies in reported claims.
  • Impacted Requirements: Compliance with 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) for timely and accurate reporting.
  • Recommended Follow-Up: Implement a process for a second review of claims by someone other than the preparer to ensure accuracy before submission.

Finding Text

FINDING # 2022-001 (REPEAT FINDING OF #2021-001) U.S. Department of Agriculture ? Passed-through the NYS Education Department School Breakfast Program (Cash Assistance); Assistance Listing Number 10.553; Grant Period ? Fiscal Year Ended June 30, 2022; National School Lunch Program (Cash Assistance); Assistance Listing Number 10.555; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Reporting Criteria: According to 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c), recipients must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. Condition: During our audit, we noted the monthly claims for reimbursement are not compared to reports from the point of sale (?POS?) system by an individual other than the preparer of the claims report prior to submission. Cause: A second review of the monthly claims for reimbursement was not performed by an individual other than the preparer prior to submission. The same individual prepares and submits the monthly claims for reimbursement. A second review of monthly claims for reimbursement prior to submission will provide additional assurance that claims are based on actual meals served. Effect: Claims for reimbursement may not be accurately reported; as a result, payments received may not be based on actual meals served. Questioned Costs: None. Recommendation: We recommend that the District have an individual other than the preparer of the claims report review the reports from the POS system prior to submission to verify that the number of meals claimed is based on actual meals served. District?s Response: The District?s response is included in their corrective plan.

Corrective Action Plan

Current Year Finding #2022-001- Repeat Finding for 2021-001 According to 2 CFR section 200.305(b)(5), when non-federal entities are funded under the reimbursement method, the entity should pay for costs for which reimbursement was requested prior to the date of the reimbursement request. During our audit, we noted the monthly claims for reimbursement were not compared to reports from the point of sale ("POS") system by an individual other than the preparer of the claims report prior to submission. We recommended that the district have an individual other than the preparer of the claims report, review the reports from the POS system prior to submission to verify that the number of meals claim based on actual meals served. Corrective Action: Effective July 30th, 2022, the Food Service Manager will prepare and review the meal count and meal reimbursement to the reports from the point-of-sale system, then prior to submittal will give to the reports from the POS system to the Business Administrator, Mr. Salvatore Carambia to verify and approve the reports from the POS system that the number of meals claimed was based on actual meals served.

Categories

School Nutrition Programs Cash Management Reporting Significant Deficiency

Other Findings in this Audit

  • 34975 2022-001
    Significant Deficiency Repeat
  • 611416 2022-001
    Significant Deficiency Repeat
  • 611417 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program (cash Assistance) $327,897
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $289,539
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $247,481
84.425 Covid-19 - Elementary and Secondary School Emergency Relief Fund $242,783
84.010 Title I Grants to Local Educational Agencies (leas) $111,509
10.553 School Breakfast Program (cash Assistance) $32,022
10.555 National School Lunch Program (non-Cash Food Distribution) $28,877
84.367 Supporting Effective Instruction State Grant $22,376
84.424 Student Support and Academic Enrichment Grants $10,000
84.173 Special Education - Preschool Grants (idea Preschool) $6,327
10.649 State Pandemic Electronic Benefit Transfer (p-Ebt) Administrative Costs Grants $1,202
84.027 Special Education - Grants to States (idea, Part B) $-464