Finding 2025-002
significant deficiency
- Program
- CHILD NUTRITION CLUSTER (10.553, 10.555)
- Compliance requirement
- Reporting
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
2025-002 Reporting Federal Assistance Listing Number: 10.553, 10.555 Program Title: Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Passthrough Entity: Arizona Department of Education Passthrough Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2024 – June 30, 2025 Finding Type: Noncompliance, Significant Deficiency in Internal Control Questioned Costs: N/A Repeat Finding: No.
Condition/Context: During our review of meals claims submitted for reimbursement, we noted variances between the District’s meal counts and what was submitted to the Arizona Department of Education. For four months tested, meals claims were under-reported by 20 lunch meals, which calculated to $90.80.
Criteria: Child Nutrition Cluster claim forms should be supported by documentation showing the number of meals for which reimbursement was requested. This documentation should be maintained to support what was requested for reimbursement by ADE.
Effect: Without proper controls over applications and the filing of claims, the District could over or under claim their reimbursements from the Child Nutrition Program without detecting the error.
Cause: Management oversight.
Recommendation: We recommend the District have a second employee verify and approve all NSLP Claim forms to ensure the claims submitted are accurate and complete prior to submission.
Views of Responsible Officials: There is no disagreement with this finding.