Finding 385637 (2023-001)

Program: AL # 10.555/10.553/10.582 - Child Nutrition Cluster Sponsor Award Number: None provided Sponsor Agency: U.S. Department of Agriculture Criteria: Non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that they can manage the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: In 3 of the 12 Child Nutrition Management System reports tested, data elements reported on the Child Nutrition Management System did not reconcile to the meal count data collected at each school. Cause: Internal controls to reconcile the data elements as reported in the Child Nutrition Management System to the meal count data collected at each school were not effective. Effect: Meal counts may be reported inaccurately. Questioned Costs: None. Each error showed that the number of meals requested for reimbursement was less than the number of meals served. Context: Data elements as reported in the Child Nutrition Management System were unable to be supported by meal count data collected at each school. Repeat Finding: No Recommendation: The School should establish control procedures by designating a specific person who would be responsible for reconciling data elements reported in the Child Nutrition Management System with the meal count data collected at each school. Views of Responsible Officials: See Corrective Action Plan attached.