Finding 514529 (2024-001)

Finding 2024-001 Child Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555 Child Nutrition Cluster Condition: The Academy reported to the State via CLiCS less student meals than were served, resulting in the Academy receiving less Federal funding than would have been provided if such meals were reported properly. Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served to students. Cause: The Academy reported less meals in their monthly CLiCS submissions to the State than were actually served, due to abrupt changes in personnel responsible for these submissions and a lack of mitigating controls over the process. Effect: The failure to accurately report student meal counts to the State resulted in the Academy not receiving Federal funding to which it was entitled. Questioned Costs: None. The Academy reported less meals than served, resulting in the Academy receiving less Federal dollars. Recommendation: We recommend that the Academy evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.