Ravenswood City School District

Federal Program Information: 10.553 and 10.555 Child Nutrition Cluster Federal Grantor Agency: Food and Nutrition Services (FNS) of the U.S. Department of Agriculture (USDA) Pass-Through Grantor Agency: California Department of Education Criteria or Specific Requirements: Related to the breakfast program, pursuant to Title 7 of the CFR section 220.11(d), the school food authority (the District) shall establish internal controls which ensure the accuracy of breakfast counts prior to submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include: an on-site review of the breakfast counting and claiming system employed by each school within the jurisdiction of the school food authority; comparison of daily free, reduced price and paid breakfast counts against data which will assist in the identification of breakfast counts in excess of the number of free, reduced price and paid breakfasts served each day to children eligible for such breakfasts; and a system for following up on those breakfast counts which suggest the likelihood of breakfast counting problems. Related to the lunch program, pursuant to 7 CFR section 210.7(c)(1)(B), the District should ensure that Claims for Reimbursement do not request payment for any excess lunches produced or non-Program lunches or for more than one meal supplement per child per day. Condition: In review of the supporting documentation for the Claims for Reimbursement, we noted the District?s counts included students counted more than once for breakfast and/or lunch. Based on reports ran from the point of sale system for students that received more than one breakfast or one lunch, we noted 3,196 duplicated student breakfasts and 72 duplicated student lunches claimed for reimbursement during the year. Effect: The District claimed more meals than eligible on Claim for Reimbursements throughout the year. Cause: The District did not fully implement its own internal controls over manual meal counts for breakfasts and visiting student lunch meals. Breakfasts are served in each classroom. Depending on the grade level, the teacher or a designated student was in charge of ensuring only students served breakfast were marked on class roster lists. A comparison of total breakfast meals received compared to remaining breakfast meals and counted students tied. Only one meal per student served was to be counted for reimbursement. Students served lunch meals while visiting another school site, should only be counted by the site that actually served the student meal. The District did not utilize the point of sale software?s automatic rejection of duplicate meals. Questioned Costs: The District received federal funding of $3,312 and $2,495 for breakfast and lunch, respectively, for the duplicated counts based on the student eligibility and the federal reimbursement rate.Recommendation: We recommend the District utilize the point of sale software?s automatic rejection of duplicate meals. The District remind all staff and ensure internal control policies and procedures are being followed to ensure only one meal for breakfast per child is counted on roster lists and verifying the meals received back in the kitchen match the number of students listed for breakfast per classroom. Students lunch meals should only be counted at a site if a student is on-site and takes a meal.

Corrective Action Plan: The District agrees with the auditor's recommendation and will assign staff to implement procedures required to remediate the causes of the conditions noted.We recommend the District utilize the point of sale software?s automatic rejection of,duplicate meals. The District remind all staff and ensure internal control policies and procedures are being followed to ensure only one meal for breakfast per child is counted on roster lists and verifying the meals received back in the kitchen match the number of students listed for breakfast per classroom. Students lunch meals should only be counted at a site if a student is on-site and takes a meal.