Finding Text
Finding Number: 2022-001 Federal Program: Child Nutrition Cluster Federal Award Identification Number and Year: N/A, 2022 Assistance Listing Number (ALN): 10.553, 10.555, 10.559 Federal Awarding Agency: U.S. Department of Agriculture Compliance Requirement: Reporting Pass-through Entity: Ohio Department of Education Repeat Finding: No Significant Deficiency ? Reporting Claims for Reimbursement Criteria: The District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the meal counting and claiming system employed by each school within the jurisdiction of the school food authority; comparisons of daily free, reduced price and paid meal counts against data which will assist in the identification of meal counts in excess of the number of free, reduced price and paid meals served each day to children eligible for such meals; and a system for following up on those meal counts which suggest the likelihood of meal counting problems. (7 CFR 210.8) Condition: The District under-reported the total breakfast meals served on its Claims for Reimbursement for one building for the month of October 2021. Questioned Costs: None Cause: The District did not have procedures in place to review and reconcile system-generated reports to the CRRS System. As a result, the District improperly reported breakfast meals served during October 2021, under-reporting its count of meals served by 454 meals. Effect: Without proper controls over the Claim for Reimbursement process, there is an increased risk that the District will improperly report the amount of meals served. Recommendation: We recommend that the District implement processes and procedures to review and reconcile system-generated reports to daily totals for meals served.