Finding: 2023-003 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting
U.S. Department of Agriculture – Child Nutrition Cluster (ALN 10.CNC); Passed through MDE; All project numbers.
Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent review and approval process. We also noted that one out of the three reports selected for testing had the incorrect number of snack meals. As a result of this condition, the District did not comply fully with the reporting requirements under this federal award. In addition, the District was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis.
Auditor Recommendation: We recommend that the District establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts, and that all reports are subject to review and approval by an independent employee prior to submission.
Corrective Action: The Food Services Director will review and total actual meal counts monthly, and the Food Services Administrative Assistant will review and verify the actual meal counts. The Business Manager will review and verify the monthly meal count after it is filed with the Business Office each month.
Responsible Person: Shelley Miller, Food Service Director and Daniel Pena, Business Manager
Anticipated Completion Date: June 30, 2024