Finding Text
U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553 AND 10.555 PASS - THROUGH NUMBER 3102 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001. Reporting Criteria or specific requirement: Monthly claims for reimbursement are required to be submitted to the Arkansas Department of Education, Child Nutrition Unit (DESE, CNU). Reimbursement claim components include the total number of students eligible for and number of students participating in free, reduced price, and paid meals served. The total meals served by category are to be derived from the daily record forms. Condition: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated, and daily rosters for lunch at the elementary school were inaccurately counted on the January 2022 claim for reimbursement. This resulted in an under claim of $3,354 for breakfast and $12,494 for lunch. In addition, the review noted the District was taking lunch counts in the classroom prior to the lunch service rather than at the point of service. During our examination of the March and May 2022 claims for reimbursement, we noted the number of meals reported was overstated by 34 for breakfast and 42 for lunch resulting in a combined over claim of $280. Cause: The inaccurate reporting of meals served resulted from daily lunch counts taken in the classrooms and clerical errors in posting data from the daily lunch counts to the monthly claims for reimbursement. Effect: The District was not properly reimbursed for meals served during the year. Context: Results of an Administrative Review by the DESE, CNU and audit examination of daily record forms substantiating the District's two monthly claims for reimbursement that were tested for the audit year from a total population of ten claims. The amount claimed for the two months tested was $89,099 from a total claim population of $441,524 Recommendation: The District should exercise due care in the posting of data from the monthly account eligibility reports and daily record forms to the monthly claim for reimbursement. Views of responsible officials: The District will thoroughly review the data during the posting of monthly account eligibility reports and daily record forms to the monthly claim for reimbursement.