Finding Text
Finding 2023-004 – Eligibility – Reimbursement Requests
Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582
Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education
Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance
Questioned Cost Amount: Unknown
Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request.
Condition: The School District’s support for the number of meals served did not agree to the meals requested on the
reimbursement requests.
Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be
reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education.
Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served.
Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.