Finding Text
2023-001 - Reporting - Meal Claim Reimbursement Noncompliance
Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting)
Federal program(s)
U.S. Department of Agriculture -
Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559); Passed through Michigan Department of Education; All project numbers.
Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis.
Condition. Two of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets and on all three reports tested, the District understated claims for one of its facilities.
Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant.
Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received.
Questioned Costs. No costs were questioned inasmuch as the meals claimed were less than the eligible amounts.
Recommendation. We recommend that the District thoroughly review its monthly reports to count sheets and familiarize itself with allowable reimbursement claims.
View of Responsible Officials. Management concurs with finding. The District will utilize a thorough review of entered data prior to certification of claims data. A secondary review of claims data will be reviewed by a District finance department staff to ensure proper claims data.
Responsible Official. Director of Business and Finance