Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting
Federal program and specific federal award identification: AL Number Award Year
FEDERAL GRANTER/
PASS THROUGH GRANTOR/PROGRAM NAME
United States Department of Agriculture; passed through Louisiana Department of Education
Child Nutrition Cluster:
School Breakfast Program AL #10.553 2023
National School Lunch Program AL #10.555 2023
Condition: Louisiana Department of Education (LDOE) requires the School Board to complete monthly
claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the
last day of the month covered by the claim. Required internal controls over these claims for reimbursement
required that all data for the claim be maintained and complete and accurate. Additionally, internal controls
require that reports be reviewed by someone other than the person completing the claim.
In testing a sample of two months, it was noted that the School Board did not have a review process of the
claim by a second person before the claim was submitted. It was also noted that the School Board did not
include all students that received meals in requesting for reimbursement as well as the School Board used the
wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the
amount over/under requested, it was noted that these errors caused the School Board to under request for
reimbursement in the amount of $20,044.
Corrective action planned: The Lincoln Parish School Board hired a new CNP Supervisor in November,
2023 and a new CNP secretary/bookkeeper in December, 2023. CEP reimbursement claim training was
conducted on-site with CNP department staff on December 13, 2023, by:
- Stephanie Loup – Executive Director of Nutrition – Louisiana Department of Education
- Misty Woods – Director of School Food Service– Louisiana Department of Education
During this training, the CEP free claim percentage for 2023-2024 was validated as 83.78% and a mock claim
worksheet was completed with new administrative staff. This percentage will be validated annually.
Regarding the review process of the CEP claim, we have implemented a two-check verification method for
this process. Step One is related to the bookkeeper’s responsibilities. The bookkeeper collects and fills out the
CNP Reimbursement Claim form in the CNP Claim portal, prints the completed form, and then signs and
dates the form before it is submitted to the CNP Supervisor. Step Two is related to the CNP Supervisor’s
responsibility. The Supervisor will conduct final review of the report data. If the report is accurate, the
Supervisor signs and dates the printed form and returns the form to the Bookkeeper for filing with claim
records. Then, the official claim is submitted electronically by the Bookkeeper via the State CNP Claim
portal.
Person responsible for corrective action:
Mr. Cody Carrico, Supervisor of Food Service Phone: (318) 255-1474
Lincoln Parish School Board Fax: (318) 254-1220
1428 Arlington Street
Ruston, LA 71270
Anticipated completion date: December 31, 2023 – Actively in place