Finding Text
Internal controls over reporting meals and claiming revenue for the
Child Nutrition Cluster were noted to be inadequately designed.
Type of Finding Significant Deficiency
Condition It was noted during audit testing, that no reviews of the claim
reports were being performed. Hand counts were not re-tallied and
overall counts were not reviewed prior to or after submission. We
believe this was due to a turnover in key positions within the
program in recent years.
Criteria Internal controls should be present and operatings to prevent or
detect errors.
Prevalence Program-specific
Questioned costs None
Effect The District over-claimed meals, however the amount was
immaterial. However, without review, the possibility exists that
larger errors would not be caught.
Recommendations We recommend the District implement a process to review claims
submitted to ensure accuracy and catch errors for correction. In
addition, we recommend the District utilize a method other than
addition by hand for tabulating totals from hand counts, such as a
spreadsheet that could easily be reviewed for input errors.
Management's Response The process was changed immediately upon notification by the audit
team.