Finding Text
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None