Finding Text
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of nine months for seven schools was selected for audit from a population of 43 schools. The test found that the support did not agree to the amount claimed for four of the months. Two of the schools requested one snack more than the support, while the other two schools requested a total of five snacks less than the support. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.