Finding 375866 (2023-004)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-13

AI Summary

  • Core Issue: Meal count reports did not match the edit check worksheets, leading to inaccurate Federal reimbursement requests.
  • Impacted Requirements: Compliance with OMB reporting requirements was not met due to discrepancies in meal reporting.
  • Recommended Follow-Up: Ensure daily meal count reports align with edit check worksheets to secure the correct Federal reimbursement.

Finding Text

Finding No. 2023-004 Information on the Federal Program Child Nutrition Cluster National School Lunch Program Federal Assistance Listing No. 10.555 School Breakfast Program Federal Assistance Listing No. 10.553 Criteria or Specific Requirement The Office of Management and Budget’s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation. Condition In several instances the food service daily meal count report did not agree with the School District’s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Questioned Costs Known and likely questioned costs did not exceed $25,000. Context During our testing of meals reported, we noted 25 instances where the number of meals served did not agree to the monthly edit check worksheets. Effect or Potential Effect The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement. Cause There was a breakdown in internal controls over ensuring proper reporting. Identification as a Repeat Finding The condition did not exist in the immediately preceding fiscal year. Recommendation That the School District’s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Categories

School Nutrition Programs Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $1.29M
84.010 Title I Grants to Local Educational Agencies $510,973
84.425 Education Stabilization Fund $245,247
10.553 School Breakfast Program $192,599
21.019 Coronavirus Relief Fund $58,482
84.358 Rural Education $46,558
84.173 Special Education_preschool Grants $40,423
84.367 Improving Teacher Quality State Grants $26,205
84.048 Career and Technical Education -- Basic Grants to States $14,657
93.778 Medical Assistance Program $10,120
84.365 English Language Acquisition State Grants $9,310
10.555 National School Lunch Program $6,300