Finding Text
Condition: We identified instances in which the number of meals reported as served on the daily meal
count forms exceeded the number of participants listed on the daily participant rosters. Since participants
must be documented on the roster to be eligible, the number of meals reimbursed exceeded the number
of eligible recipients on those days.
Criteria: Per 7 CFR §225.9(d)(5), sponsors must certify that claims for reimbursement are accurate and
supported by available records. Reimbursement may only be claimed for meals served to eligible
participants as documented by daily rosters.
Cause: Each site maintains a daily roster to document eligible participants. However, the reconciliation
between the roster and meal counts was not functioning effectively, resulting in excess meals reported
without adequate participant support.
Effect: Reimbursement claims included meals served to individuals not documented as eligible
participants on the daily rosters, resulting in noncompliance with the Eligibility requirement. Known and
likely questioned costs were below the $25,000 reporting threshold under Uniform Guidance.
Context: A sample of 60 daily meal count records was tested. For 9 of those (15%), the number of meals
reported exceeded the number of participants documented on the corresponding daily roster.
Recommendation: We recommend that management reinforce controls to ensure that daily meal count
submissions are reconciled to participant rosters before claims for reimbursement are filed. Specifically,
each site should confirm that the number of meals served does not exceed the number of eligible
participants recorded for that date.
Management’s Response: See accompanying management’s corrective action plan.