Finding 614901 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-06-04

AI Summary

  • Core Issue: The organization inaccurately reported meal counts, leading to potential under-reimbursement from ODE.
  • Impacted Requirements: Monthly reports to the Ohio Department of Education must contain accurate meal information.
  • Recommended Follow-Up: Implement a formal review process for the daily tracking spreadsheet to ensure accuracy before submission.

Finding Text

2022-001 Allowable Activities Federal Agency: U.S. Department of Agriculture Federal Program Title: Child and Adult Care Food Program ALN Number: 10.558 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: Monthly reports submitted to the Ohio Department of Education should contain accurate information. Condition: During our testing we sampled 60 meal count sheets which included 4,711 meals served. We noted 2 meal count sheets that did not tie to the daily tracking spreadsheet which accumulates all meals served and is then submitted to ODE for reimbursement. Questioned Costs: None Context: During our testing, it was noted that the spreadsheet that is utilized to report the amount of monthly meals was understated by 5 snacks compared to the daily count sheets. Because the spreadsheet is understated, this also indicates that the Organization is under reporting its meals served, which in return does not maximize their total reimbursement. Cause: The Organization does not have a formal review process once data is entered to ensure it is accurate. Effect: The Organization under reported number of meals served which leads to meals that are not reimbursed by ODE. Repeat Finding: No Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management.

Categories

Cash Management Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38459 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $1.38M
10.559 Summer Food Service Program for Children $549,079