Finding Text
U.S. Department of Agriculture
Passed-through the Commonwealth of Massachusetts Department of
Elementary and Secondary Education
Child Nutrition Cluster – CFDA 10.553 & 10.555 (includes COVID-19 funding)
Significant Deficiency in Internal Controls over Compliance
Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements.
Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts.
Cause: The District changed to production records and manual count sheets during the pandemic.
Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement.
Questioned Costs: None
Perspective Information: The District implemented a new point-of-sale system for the subsequent school year. The finding is included in the current year report as the condition existed for the entire school year.
Repeat Finding from Prior Year: Yes, Finding 2022-001
Recommendation: The District should utilize a point-of-sale system for tracking student meal counts and submitting claims for reimbursements.
Views of Responsible Official: Management agrees with the finding