Finding Text
SIGNIFICANT DEFICIENCIES
2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting
Criteria or specific requirement
Reimbursement for meals served is determined by applying the applicable meals times rates formula.
Condition
During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports.
Context
For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153.
Cause
Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled.
Effect
Inaccurate meal counts were submitted to the State and reimbursed.
Recommendation
We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted.
Views of responsible officials
See Corrective Action Plan.