Finding Text
Identification of the Federal Program:
AL 10.553, 10.555 – Child Nutrition Cluster
Criteria: In accordance with 7 CFR 210.8, the Charter School is required to establish internal controls which
ensures the accuracy of meal counts prior to the submission of the monthly reimbursement claims.
Condition and Context: Internal controls over compliance are not designed and implemented in a manner
which ensures accurate reporting of meals served. The month of February 2023 was selected for testing the
underlying support for meals served compared to the meals submitted for reimbursement. In this month there
were discrepancies in the Lunch category, compared to what the Charter School submitted for reimbursement.
The error rate was fifteen percent for the West Campus Elementary School location and two percent overall.
Further, for the month of February 2023 the Charter School submitted for reimbursement less meals than their
records supported, the net difference was less than $3,000. In addition the Charter School did not file their
corrective action plan on a timely basis related to finding 2022-001 as required by SUNY.
Cause: Management did not have adequate controls in place to ensure that meal counts at the homeroom level
reconciled to the School level and claims made at the federal and state level.
Effect or Potential Effect: Errors were made in claiming process and went undetected by the Charter School.
Questioned Costs: N/A
Repeat Finding?: Yes, See finding 2022-001
Recommendation: The Charter School needs to examine their current processes and make the necessary
adjustments to become in compliance with 7 CFR 210.8. They should also ensure that this supporting
documentation is maintained for a period of three years following the final submission for reimbursement for
each fiscal year as required by 7 CFR 210.23(c). Properly designed and implemented procedures will ensure
that the Charter School remains in compliance with program requirements and is appropriately reimbursed. In
addition we recommend the Charter School submit the corrective action plan on a timely basis once a timeline
is established by SUNY.
Responsible Official’s Response:
The Rochester Schools will implement a plan which will eliminate discrepancies between meal counting at the
homeroom level, reporting at the school level, and claims made at the state and federal levels.
This implementation plan includes a heighten responsibility with data collection, multiple quality checks and
data transfer.
Auditor’s Evaluation of the Responsible Official’s Response:
Management’s response is appropriate to address the finding. If properly implemented, management’s
response would include procedures to prevent reoccurrence in the future.