Finding Text
Federal Program: ALN 10.553/10.555/10.559 Child Nutrition Cluster
Condition: The Academy failed to prepare and retain documentation to fully support the number of meals that were served and reported to the State, for which federal funding was received. Meal submissions were reviewed for four months during the audit, noting that two of these months contained discrepancies between the number of meals claimed in comparison to the number of meals served per internal records. The discrepancies, when netted together, indicated that more meals had been served than claims and reported to the State.
Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served and how many of these were free or reduced.
Cause: The Academy does not have sufficient procedures in place to verify that the number of meals claimed can be fully reconciled to the number of meals served per the internal point-of-sale records.
Effect: The failure to retain sufficient records for meals served resulted in a lack of documentation to support the number and types of meals served that were reported to the State.
Questioned Costs: None identified.
Recommendation: We recommend that the Academy evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served, including how many of these were free or reduced, and ensure proper documentation is retained supporting all reports submitted to the State.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.