Audit 296803

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.

50000 – Eligibility – Eligibility for Individuals Program Name: Child Nutrition Cluster Federal Financial Assistance Listing Number: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Passed through the California Department of Education Criteria or Specific Requirements A child’s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/school-meals/income-eligibilityguidelines. Condition Significant Deficiency in Internal Control over Compliance – 3 of 60 students selected for testing were improperly marked as eligible for free meals. Based on the income eligibility guidelines published and made available on the website noted above, 2 of the 3 students have been determined as eligible for the reduced price meals and 1 of the 3 students have been determined as ineligible for free or reduced price meals. Questioned Costs There are no questioned costs associated with this finding. Context The District received annual applications from children belonging to households of their family income and size. A non-statistical sample of 60 students were haphazardly selected for testing of compliance requirements. Effect The District is not in compliance with the Eligibility – Eligibility for Individuals requirements described in the OMB Compliance Supplement. Cause The District did not properly determine eligibility of students by comparing the data reported by the child’s household to the published income eligibility guidelines noted above. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes such information as family income and family size are received and compare the data reported by the child’s household to the published income eligibility guidelines.