Finding Text
U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 (includes COVID-19 funding) Significant Deficiency in Internal Controls over Compliance Criteria: Per 7 CFR Part 225.9 (d)(5), the District must retain records that support its claims for meal reimbursements. Condition: The District?s school lunch office maintains production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Cause: The District changed to production records and manual count sheets during the pandemic, however has not transitioned back as the District operations return to normal. Effect: Manual records are subject to clerical and other errors which could lead to inaccurate claims for reimbursement. Repeat Finding from Prior Year: No Recommendation: The District should reinstate the point-of-sale system for tracking student meal counts. Views of Responsible Official: Management agrees with the finding.