Finding Text
Finding #2024-001; Child Nutrition Cluster – CFDA Nos. 10.553 and 10.555; Year Ended June 30, 2024
CONDITION:
The District did not accurately report meals claims for reimbursements consistent with supporting documentation to ensure compliance with the Financial Reporting requirement regarding the claim process under the Child Nutrition Cluster’s Reporting section. The Food Service Director inaccurately reported breakfast meal counts for the March and April 2024 claim reports during the 2023-24 school year.
CRITERIA:
In accordance with the Uniform Grant Guidance, United States Department of Agriculture, Child Nutrition Cluster, Part II, Section L., “Financial Reporting” section, each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Further, accurate records must be maintained justifying all meals claimed.
QUESTIONED COSTS:
None.
PROPER PERSPECTIVE:
Two monthly reimbursement claim reports (November 2023 and March 2024) were initially selected for testing in accordance with sampling guidance for small populations. The breakfast meals reported on the March 2024 reim-bursement claims were overstated. Due to the identified error, the sample selected was expanded to test all ten monthly reimbursement claim report submissions. An additional error was noted in meals reported for April 2024 where breakfast meals were understated. In total, errors in breakfast meals reported resulted in unclaimed reim-bursement of $595.
CAUSE:
The Food Service Director entered incorrect breakfast meal counts on the March and April 2024 claim reports.
EFFECT:
The effect of this deficiency resulted in unclaimed nutrition subsidies of $595.
RECOMMENDATION:
We recommend that the Food Service Director more closely review all meal count information entered for reim-bursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documenta-tion. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. MANAGEMENT RESPONSE:
Management agrees with recommendations. The Food Service Director will develop a plan to review all submissions for claims to ensure accuracy and consistency with supporting documentation. The Food Service Director will re-view and revise, if necessary, the 2024-25 fiscal year monthly claim submissions. Management will periodically monitor claim submissions for accuracy.