FAC Explorer

Finding 59003 (2022-001)

-
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-01-18
Audit: 56215
Organization: City of Brewer (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: Meal counts reported for federal subsidies were inaccurate due to clerical errors.
  • Impacted Requirements: Accurate meal counts are essential for proper federal subsidy calculations.
  • Recommended Follow-Up: Management should verify and recalculate meal count documentation from schools before submitting claims.

Finding Text

2022-001 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Department received too little federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None

Corrective Action Plan

Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COVID. Meals were counted manually using a tick system and entered into a spreadsheet for claiming. The use of the Point of Sale system requires that each child be accounted for by name/identification number, and counts will be provided electronically rather than manually.

Categories

Reporting School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $1.55M
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $1.13M
10.555 National School Lunch Program $721,278
84.027 Special Education State Grants Individuals with Disabilities Act $372,305
84.010 Title Ia Disadvantaged $359,074
10.760 Water and Waste Disposal Systems for Rural Communities - 2018 $241,610
10.553 National School Lunch Program - Breakfast Program $97,823
84.425 Rethinking Responsive Education Ventures - Covid $75,695
84.367 Title Iia - Supporting Effective Instruction $70,670
97.044 Assistance to Firefighters Grant - Air Compressor $64,805
10.555 Food Donation Program $35,027
10.560 State Administrative Expenses for Child Nutrition $33,512
16.710 Public Safety Partnership and Community Policing Grants $31,854
10.555 National School Lunch Program - Healthy Meals $27,650
84.424 Title IV - Student Support and Academic Enrichment $27,547
84.027 Local Entitlement - Arp - Covid $22,656
84.425 Elementary and Secondary School Emergency Relief 2 - Learning Loss - Covid $12,940
84.425 Arp Homeless Children and Youth - Covid $12,247
97.067 Homeland Security Grant - Pd - Remote Surveillance Camera $12,114
66.468 Cgdwsrf - 2021 Water System Asset Security Grant $10,000
97.067 Homeland Security Grant - Pd - Preparedness and Response Training $6,750
84.358 Rural and Low Income $6,363
16.922 Equitable Sharing Program $5,366
66.468 Cgdwsrf - 2021 Capacity Development Grant $3,625
84.425 Elementary and Secondary School Emergency Relief 3 - Other - Covid $2,797
45.310 American Rescue Plan Act - Library - Covid $2,612
21.027 American Rescue Plan Act - Covid $2,600
16.034 Fy20 - Coronavirus Emergency Supplemental Fund - Covid $2,175
10.559 National School Lunch Program - Summer Food Service $1,741
10.664 Volunteer Fire Assistance Grant - 2021 $1,554
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,484
10.649 Pandemic Ebt Administrative Costs $1,228
66.468 Cgdwsrf - 2021 Source Water Protection Grant $1,212