Finding Text
Finding No. 2023-004
Information on the Federal Program
Child Nutrition Cluster
National School Lunch Program Federal Assistance Listing No. 10.555
School Breakfast Program Federal Assistance Listing No. 10.553
Criteria or Specific Requirement
The Office of Management and Budget’s Matrix of Compliance Requirements identifies requirements addressed in the Compliance Supplement. One area addressed is reporting. Reporting must be properly completed with supporting documentation.
Condition
In several instances the food service daily meal count report did not agree with the School District’s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement.
Questioned Costs
Known and likely questioned costs did not exceed $25,000.
Context
During our testing of meals reported, we noted 25 instances where the number of meals served did not agree to the monthly edit check worksheets.
Effect or Potential Effect
The School District did not request reimbursement for the correct number of meals served and, as a result, did not receive the proper amount of Federal reimbursement.
Cause
There was a breakdown in internal controls over ensuring proper reporting.
Identification as a Repeat Finding
The condition did not exist in the immediately preceding fiscal year.
Recommendation
That the School District’s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement.
View of Responsible Officials and Planned Corrective Action
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.