UNIFIED SCHOOL DISTRICT #445

Compliance requirement: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the state and traced to individual count sheets per school where it was discovered that on two separate days, adult meals were included in the student meals total that were claimed for reimbursement. Context: Only student meals can be allowed to be claimed for reimbursement and the adult meals increase the claimed reimbursed meals for both days by seven meals. Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as ineligible meals were submitted for reimbursement. Recommendation: Procedures should be implemented requiring that all count sheets be reviewed by an additional food service employee to ensure that only student meals are being counted correctly and that adult meals are not submitted for reimbursement. Views of responsible officials and planned corrective action: See the Corrective Action Plan on page 71 of the current year audit.