Finding Text
Meal Reimbursements (Significant Deficiency)
Federal Agency: U.S. Department of Agriculture
Pass-through Agency: New Hampshire Department of Education
Cluster/Program: Child Nutrition Cluster
Assistance Listing Numbers: 10.553 & 10.555
Passed-through Identification: N/A
Compliance Requirement: Reporting
Type of Finding:
Internal Control over Compliance – Significant Deficiency
Criteria or Specific Requirement: Per 7 CFR 210.8, Claims for Reimbursement, “the school food service authority shall establish internal controls which ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement.”
Condition: While the district was timely with its claims, they did not include all eligible participants. During our review of food service meal claims, it was noted that the school’s point of sale system used for tracking eligible meals, did not agree with the monthly New Hampshire Department of Education claims for 10 out of 12 months (or 83.33%).
Effect: As a result, the district under reported 58 breakfast meals (should have reported 18,953 vs. 18,895), and 102 lunch meals (should have reported 34,681 vs. 34,579). The School District should have received additional funds.
Cause: Inexperienced staff: lack of sufficient training.
Questioned Costs: None.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend that the School District implement additional procedures over the tracking and submission of monthly meals reimbursements.
Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.