FAIRVIEW R-XI SCHOOL DISTRICT

Finding 2021-002-Noncompliance/Reporting U.S. Department of Agriculture Child Nutrition Cluster CFDA # 10.553, 10.555 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 all meals prepared by food service, rather than actual meals served to eligible students for breakfast and lunch. Effect: The District amended its monthly reports to only report actual meals served and repaid questioned costs of $4,125.60 to the Missouri Department of Elementary and Secondary Education (MO DESE). Recommendations: 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.

Finding: 2021-002: CFDA #10.553/10.555 Child Nutrition Cluster ? Noncompliance finding ? Overreporting of Reimbursable Meals Served Corrective Action planned: The District has recalculated 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 questioned costs of $4,125.60 in accordance with MO DESE instructions.

Finding 2021-003 ? Material Weakness in Internal Control/Reporting U.S. Department of Agriculture Child Nutrition Cluster CFDA # 10.553, 10.555 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 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 controls, 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 $4,125.60 to MO DESE for fiscal year 2020-2021. Recommendations: We recommend to 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.

Finding: 2021-003: CFDA #10.553/10.555 Child Nutrition Cluster ? Material Weakness in Internal Control ? Overreporting of Reimbursable Meals Served Corrective Action planned: The District personnel have received training to ensure that complete and accurate monthly reporting is submitted. Further, monthly reporting of reimbursable meals served will undergo a supervisory review prior to submissions in fiscal year 2021-2022.