Finding Text
Finding Criteria – 7 CFR 210.8 (a) – The School District must implement internal controls to ensure the accuracy of meal counts before submitting the monthly Claim for Reimbursement. These controls should include an on-site review of the meal counting system at each school, comparing daily meal counts (free, reduced price, and paid) against relevant data to detect discrepancies, and a system to address any identified issues with meal counts. 7 CFR 210.8 (2) – Before submitting the monthly Claim for Reimbursement, the School District must review lunch count data for accuracy. The goal is to ensure that the claim only includes the number of free, reduced-price, and paid lunches served to eligible children on each day of operation. Condition Found – Procedures noted that the School District understated the count of meals for October 2023 by 1,083 to PDE. As a result, the district has lost out on subsidy. Cause of the Finding – An inadvertent mistake was made allowing incorrect meals to be reported. Audit finding is an isolated instance. Procedures reviewed four (44%) of the available nine-month meals that were served and subsidy requested during the school year. Effect of the Finding – The District did not report the correct meal counts, as a result there is a loss in subsidy. Questioned Costs – There is no questioned costs associated with this finding because the amount of loss subsidy is below the $25,000 threshold. Recommendations- Review point of sale meal counts and compare to the meals remitted for reimbursement. Documentation that matches the subsidy claim forms should be kept for each month that reimbursement is requested. Management’s Response-The district will follow the policy for ensuring the accuracy of meal counts via Edit Checks before remitting the total meals to PDE.