Finding Text
8. Criteria or specific requirement (including statutory, regulatory, or other citation): The compliance requirements for "L. Reporting", requires the District to maintain accurate records for grant claims and be supported by underlying records. 9. Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. 10. Questioned Costs: $128. 11. Context: In the three instances where we noted errors, two of the variances resulted in the claim for reimbursement being lower than the underlying records maintained by the District of $1,167, which could lead to missed opportunities for funding. The third variance resulted in the claim for reimbursement being higher than the underlying records maintained by the District of 48 overclaimed meals, with an estimated dollar value of $128. The 2 months tested resulted in a net underclaimed value of $1,039 (calculated by reimbursable meal rates). 12. Effect: We were unable to determine if counts claimed were appropriate due to the claim count variances identified. 13. Cause: Policies and procedures were not followed for ensuring accurate records for grant claims are properly supported by underlying records (daily meal counts). 14. Recommendation: We recommend the District’s business office work in conjunction with the District’s grant management coordinator to ensure that supporting documentation is retained and reconciles to the respective monthly claims for reimbursement. 15. Management's response: The District has agreed with the findings and recommendations as presented. See Corrective Action Plan provided by the District.