Finding Text
2022-007 Federal Agency: U.S. Department of Agriculture Pass Thru Entity: Oklahoma State Department of Education Program: Child Nutrition Cluster Assistance Listing: 10.553 & 10.555 Grant Period: Year ending June 30, 2022 Condition: Meal count submitted was not in agreement with supporting records. Criteria: 7 CFR Chapter 2 Section 210.8(a) Claims for reimbursement: Internal Controls?The school food authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement. Cause: Procedures did not include a secondary review of submission Context: Incorrect meals served claimed Effect: One monthly submission of the 3 months sampled. This resulted in an estimated error of $466. This same month also had a site which was not certified and thus $28,283 was never claimed. Recommendation: Meal counts submitted for reimbursement need to agree with supporting documentation. Secondary review procedures should be implemented to verify agreement with claim submission and claims are certified. Repeat Finding from Prior Year: No Views of Responsible Officials and Planned Corrective Action: Director of Child Nutrition will have a secondary person review claim before submitting to state department, to ensure accurate keying of data. Director of Finance will match up the Payment Notice of funds received to the monthly claims, to ensure all funds have been claimed and received.