Finding Text
Condition
There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement.
Criteria
The School Board should implement policies and procedures to ensure that documentation is maintained to support all snacks claimed for reimbursement.
Cause
The School Board did not have internal control policies and procedures in place to ensure that all documentation supporting snack reimbursements was properly maintained.
Effect
Supporting documentation relating to snacks is not being properly maintained.
Context
A sample of three months for three schools was selected for audit from a population of 43 schools. The test found that support was not maintained for eight snacks served. Our sample was a non-statistical sample.
Recommendation
The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served.
Views of Responsible Officials and Planned Corrective Action
While testing one school’s snack counts for one month, two of the days’ snack counts were not properly documented. This particular instance has been addressed with the related staff. Proper documentation will be maintained by all schools that serve Snacks under the respective program. Student counts will be recorded to substantiate subsequent reimbursements. On a monthly basis, these records will be monitored by an Area Supervisor. Prior to a reimbursement claim being submitted, the daily record will be reviewed and total meals will be verified for accuracy.