FAIR GROVE R-X SCHOOL DISTRICT

Condition: The District overreported the number of monthly reimbursable meals under the breakfast and lunch programs for fiscal year 2020-2021. Criteria: The District is required to report the number of actual meals served to eligible students for breakfast and lunch monthly. Cause: The District wrongfully reported meals served to employees and students, rather than meals served to eligible students for breakfast and lunch. Effect: The District amended its monthly reports to reflect actual meals served to eligible students and repaid questioned costs of $28,435.08 to the Missouri Department of Elementary and Secondary Education (MO DESE). Recommendation: We recommend that the District review its meal counting procedures to ensure accurate reports are submitted and supporting documentation of actual counts are maintained. We also suggest the monthly reports undergo a supervisory review by the District?s Central Office prior to submission.

The District has re-calculated the correct number of reimbursable meals for the fiscal year and submitted amended monthly reports to the Missouri Department of Elementary and Secondary Education for processing. Questioned costs of $28,435.08 will be reimbursed in accordance with DESE instructions.

Condition: The District?s Reporting internal control procedures failed to detect and prevent overreporting of reimbursable meals under the breakfast and lunch programs identified in Finding 2021-002. Criteria: Internal control procedures should be established to ensure accurate counting of reimbursable meals are reported and supporting documentation are of actual counts are maintained. Cause: The District wrongfully reported all meals prepared by food service, rather than actual meals served to eligible students for breakfast and lunch. Internal control, including supervisory controls, failed to identify the Reporting discrepancies. Effect: As described in Finding 2021-002, amended reports were submitted and the District repaid questioned costs of $28,435.08 to MO DESE for fiscal year 2020-2021. Recommendation: We recommend the District review its counting procedures to ensure accurate reports are submitted and supporting documentation of actual counts are maintained. We also suggest the monthly reports undergo a supervisory review by the District?s Central Office prior to submission.

The District's Food Service Director that was responsible for filing monthly reporting of reimbursable meals is no longer in the District's employment. The new Food Service Director has been trained to ensure that complete and accurate monthly reporting is submitted. Further, monthly reporting of reimbursable meals served will undergo a supervisory review by the District's Central office prior to submission beginning fiscal year 2021-2022.