Finding Text
Finding No. 2023-003
Information on the Federal Program
U.S. Department of Agriculture – Child Nutrition Cluster (Federal Award Year 7/1/22 to 6/30/23):
School Breakfast Program (Assistance Listing Number 10.553) (FAIN – 231NJ304N1199)
National School Lunch Program (Assistance Listing Number 10.555) (FAIN – 231NJ304N1199)
National School Lunch Program - Food Distribution Program (Assistance Listing Number 10.555) (FAIN – 231NJ304N1199)
National School Lunch Program - Supply Chain Assistance Funding
(Assistance Listing Number 10.555) (FAIN – 221NJ344N8903)
Criteria or Specific Requirement
To obtain cash assistance, the School District must submit monthly claims for reimbursement to the New Jersey Department of Agriculture. Daily meal count records must be maintained by all schools where food is served. Edit Check Worksheets must be completed for every breakfast and lunch reimbursement claim submitted and the required comparisons made before completing the reimbursement claims. Meal count records on a location by location basis should be reviewed to verify the accuracy of meals claimed on reimbursement claims.
Condition
The School District’s reported meal counts of free, reduced, and paid lunches and breakfasts served could not be verified to the School District’s meal count records for 3 out of the 10 months tested.
Questioned Costs
None.
Context
The number of meals claimed for reimbursement was compared to sales and meal count records.
Effect or Potential Effect
The School District is not in compliance requirements as prescribed the Office of School Finance, Department of Education, State of New Jersey Audit Program, causing over claim of reimbursable meals.
Cause
Prior to submitting reimbursements claims to the New Jersey Department of Agriculture, the meals claimed were not verified to the meal count activity records.
Identification as a Repeat Finding
Not applicable.
Recommendation
The School District develop and implement internal control procedures to ensure meal counts reported agree to meal count records maintained by the District.
View of Responsible Officials and Planned Corrective Action
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.