Finding Text
2022-003 Finding Child Nutrition Cluster 10.555/10.559 ? Cash Management Criteria To receive reimbursement for meals service, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition In a sample of 1 month of meal count reporting, we noted an instance where the daily count sheets did not agree with the total count reported on the monthly report of meals served, submitted for reimbursement. Cause The daily meal counts were added up manually to calculate the total meals served for the month. This caused errors in the total count for the month. There were a few instances where the wrong number was taken from the daily count sheets. There was no review of the monthly totals calculated and comparison to the daily count sheets. Effect In one month tested, the District misreported the number of meals served. This resulted in the District receiving an incorrect reimbursement for meals served. Questioned Costs Immaterial Context During the single audit, we selected one month of monthly meal reports to test to determine if we could clear the prior year finding. Errors were found in this initial sample. Repeat Finding This is a repeat finding of 2021-003. Recommendation The computation of the monthly meal counts should be done in a spreadsheet. In addition, once the monthly meal count is calculated, there should be a review by someone other than the preparer of the count and comparison to the daily count sheets, before the meal counts are submitted for reimbursement. Management?s Response Going forward, monthly meal counts will be calculated in a spreadsheet and the monthly meal counts will be reviewed by someone other than preparer before it is submitted for reimbursement.