Finding Text
Findings and Questioned Costs Related to Federal Awards
Finding Number: 2023‐001
Repeat Finding: No
Program Name/Assistance Listing Title: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Federal Agency: U.S. Department of Agriculture
Federal Award Number: 6AZ300400, 7AZ300AZ3
Pass‐Through Agency: Arizona Department of Education
Questioned Costs: $1,070
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Reporting
Criteria
According to 7 CFR §210.8, the District shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly claim for reimbursement.
Condition
The District did not have internal controls in place to ensure the number of meals reported for reimbursement agreed to supporting documentation.
Cause
Adequate supporting documentation was not maintained.
Effect
The District did not comply with reporting compliance requirements for the Child Nutrition Cluster.
Context
For the three months reviewed:
• On the November claim, the District over claimed the number of paid breakfasts by 2,139.
• On the March claim, the District under claimed the number of paid snacks by 10. The sample was
not intended to be, and was not, a statistically valid sample.
Recommendation
The District should ensure adequate supporting documentation is maintained and the monthly meal
reimbursements are reviewed by management before submission to the Arizona Department of
Education.
Views of Responsible Officials
See Corrective Action Plan.