Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: During the annual verification process, the District failed to properly evaluate the eligibility of a selected application based on household income records provided.
Criteria: By November 15th of each school year, the District must verify the current free and reduced price eligibility of households selected from a sample of applications that have been approved for free and reduced price meals. The District must also make appropriate changes to eligibility statuses and, if applicable, properly conduct a second review of applications.
Cause: One application selected for verification was evaluated using a household’s net income rather than gross income, resulting in the household incorrectly receiving a reduced eligibility status for the 2022-2023 school year.
Effect: The failure to properly evaluate income verifications and make the appropriate changes to eligibility statuses is indicative of a lack of controls over compliance with the provision of the Federal program.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend management thoroughly evaluate verified applications and household income records to ensure the information on the applications are accurate and the resulting free and reduced price eligibility statuses are appropriate. Additional training for employees involved in the process may be warranted.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: During the annual verification process, the District failed to properly evaluate the eligibility of a selected application based on household income records provided.
Criteria: By November 15th of each school year, the District must verify the current free and reduced price eligibility of households selected from a sample of applications that have been approved for free and reduced price meals. The District must also make appropriate changes to eligibility statuses and, if applicable, properly conduct a second review of applications.
Cause: One application selected for verification was evaluated using a household’s net income rather than gross income, resulting in the household incorrectly receiving a reduced eligibility status for the 2022-2023 school year.
Effect: The failure to properly evaluate income verifications and make the appropriate changes to eligibility statuses is indicative of a lack of controls over compliance with the provision of the Federal program.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend management thoroughly evaluate verified applications and household income records to ensure the information on the applications are accurate and the resulting free and reduced price eligibility statuses are appropriate. Additional training for employees involved in the process may be warranted.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received.
Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students and how many of these were free or reduced.
Cause: The District included adult meals served in their monthly CLiCS submission to the State. Adult meals are not eligible for State or Federal reimbursement.
Effect: The failure to exclude adult meals from the reimbursable student meal counts reported to the State resulted in the District being reimbursed for ineligible meals.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received.
Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students and how many of these were free or reduced.
Cause: The District included adult meals served in their monthly CLiCS submission to the State. Adult meals are not eligible for State or Federal reimbursement.
Effect: The failure to exclude adult meals from the reimbursable student meal counts reported to the State resulted in the District being reimbursed for ineligible meals.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: Education Stabilization Fund (ALN 84.425)
Condition: The District failed to prepare and retain sufficient documentation supporting salary and wage expenditures funded by ESSER aid.
Criteria: The District is required to accurately record and retain support, including time distribution records, for personnel expenditures being funded via the Education Stabilization Fund (ESF) program. Such documentation should clearly identify the specific employees whose compensation was financed via the ESF program, including the exact amount of such expenditures for each employee.
Cause: The District has an inadequate audit trail of salary and wage documentation for expenditures applied to the ESF program during the current fiscal year.
Effect: The failure to accurately prepare and retain documentation supporting salary and wage expenditures, including time distribution records, could result in ineligible expenditures being applied to the program.
Questioned Costs: Unable to determine due to a lack of documentation. However, projected to be below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures to ensure proper documentation is retained supporting all salary and wage expenditures incurred and applied to the ESF Program.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: Education Stabilization Fund (ALN 84.425)
Condition: The District failed to prepare and retain sufficient documentation supporting salary and wage expenditures funded by ESSER aid.
Criteria: The District is required to accurately record and retain support, including time distribution records, for personnel expenditures being funded via the Education Stabilization Fund (ESF) program. Such documentation should clearly identify the specific employees whose compensation was financed via the ESF program, including the exact amount of such expenditures for each employee.
Cause: The District has an inadequate audit trail of salary and wage documentation for expenditures applied to the ESF program during the current fiscal year.
Effect: The failure to accurately prepare and retain documentation supporting salary and wage expenditures, including time distribution records, could result in ineligible expenditures being applied to the program.
Questioned Costs: Unable to determine due to a lack of documentation. However, projected to be below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures to ensure proper documentation is retained supporting all salary and wage expenditures incurred and applied to the ESF Program.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: During the annual verification process, the District failed to properly evaluate the eligibility of a selected application based on household income records provided.
Criteria: By November 15th of each school year, the District must verify the current free and reduced price eligibility of households selected from a sample of applications that have been approved for free and reduced price meals. The District must also make appropriate changes to eligibility statuses and, if applicable, properly conduct a second review of applications.
Cause: One application selected for verification was evaluated using a household’s net income rather than gross income, resulting in the household incorrectly receiving a reduced eligibility status for the 2022-2023 school year.
Effect: The failure to properly evaluate income verifications and make the appropriate changes to eligibility statuses is indicative of a lack of controls over compliance with the provision of the Federal program.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend management thoroughly evaluate verified applications and household income records to ensure the information on the applications are accurate and the resulting free and reduced price eligibility statuses are appropriate. Additional training for employees involved in the process may be warranted.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: During the annual verification process, the District failed to properly evaluate the eligibility of a selected application based on household income records provided.
Criteria: By November 15th of each school year, the District must verify the current free and reduced price eligibility of households selected from a sample of applications that have been approved for free and reduced price meals. The District must also make appropriate changes to eligibility statuses and, if applicable, properly conduct a second review of applications.
Cause: One application selected for verification was evaluated using a household’s net income rather than gross income, resulting in the household incorrectly receiving a reduced eligibility status for the 2022-2023 school year.
Effect: The failure to properly evaluate income verifications and make the appropriate changes to eligibility statuses is indicative of a lack of controls over compliance with the provision of the Federal program.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend management thoroughly evaluate verified applications and household income records to ensure the information on the applications are accurate and the resulting free and reduced price eligibility statuses are appropriate. Additional training for employees involved in the process may be warranted.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received.
Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students and how many of these were free or reduced.
Cause: The District included adult meals served in their monthly CLiCS submission to the State. Adult meals are not eligible for State or Federal reimbursement.
Effect: The failure to exclude adult meals from the reimbursable student meal counts reported to the State resulted in the District being reimbursed for ineligible meals.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: ALN 10.553/10.555 Child Nutrition Cluster
Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received.
Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students and how many of these were free or reduced.
Cause: The District included adult meals served in their monthly CLiCS submission to the State. Adult meals are not eligible for State or Federal reimbursement.
Effect: The failure to exclude adult meals from the reimbursable student meal counts reported to the State resulted in the District being reimbursed for ineligible meals.
Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: Education Stabilization Fund (ALN 84.425)
Condition: The District failed to prepare and retain sufficient documentation supporting salary and wage expenditures funded by ESSER aid.
Criteria: The District is required to accurately record and retain support, including time distribution records, for personnel expenditures being funded via the Education Stabilization Fund (ESF) program. Such documentation should clearly identify the specific employees whose compensation was financed via the ESF program, including the exact amount of such expenditures for each employee.
Cause: The District has an inadequate audit trail of salary and wage documentation for expenditures applied to the ESF program during the current fiscal year.
Effect: The failure to accurately prepare and retain documentation supporting salary and wage expenditures, including time distribution records, could result in ineligible expenditures being applied to the program.
Questioned Costs: Unable to determine due to a lack of documentation. However, projected to be below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures to ensure proper documentation is retained supporting all salary and wage expenditures incurred and applied to the ESF Program.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Federal Program: Education Stabilization Fund (ALN 84.425)
Condition: The District failed to prepare and retain sufficient documentation supporting salary and wage expenditures funded by ESSER aid.
Criteria: The District is required to accurately record and retain support, including time distribution records, for personnel expenditures being funded via the Education Stabilization Fund (ESF) program. Such documentation should clearly identify the specific employees whose compensation was financed via the ESF program, including the exact amount of such expenditures for each employee.
Cause: The District has an inadequate audit trail of salary and wage documentation for expenditures applied to the ESF program during the current fiscal year.
Effect: The failure to accurately prepare and retain documentation supporting salary and wage expenditures, including time distribution records, could result in ineligible expenditures being applied to the program.
Questioned Costs: Unable to determine due to a lack of documentation. However, projected to be below the reportable threshold under Uniform Guidance.
Recommendation: We recommend that the District evaluate current procedures to ensure proper documentation is retained supporting all salary and wage expenditures incurred and applied to the ESF Program.
Views of Responsible
Officials and Planned
Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.