Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Reporting
Criteria
System of internal controls requires those who prepare reports to have them reviewed and approved before they
are submitted.
Condition
In a population of nine months, we haphazardly selected three months to test the reimbursement reports to the
supporting documentation. We noted exceptions in two of these months.
Questioned Costs
None
Context
Three months of reimbursement reports were selected from a population of nine months. The sample is not
statistically valid.
Cause
The District did not have controls in place all year to ensure reports submitted were being submitted accurately.
Effect
The District has an increased risk of submitting inaccurate reports.
Repeat Finding
Yes. Prior audit finding 2022-003.
Recommendation
The District should review their policies and procedures for submitting meal counts for reimbursement.
Views of Responsible Officials and Planned Corrective Actions
The District agrees with the recommendation and has implemented new procedures effective May 2023.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Special Tests & Provisions
Criteria
Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current
free and reduced price eligibility of households from a sample of applications that it has approved for free and
reduced price meals. Furthermore, the District is required to test the lesser of 3% or 3,000 of the approval
applications on file as of October 1, from error-prone applications. Finally, a system of internal controls requires
a process that would ensure all information listed in the District financial system to be accurate.
Condition
We noted that the District did not test 3% of all free and reduced applications. We also noted the verification was
not done by the due date and that in a population of two, we found an exception in one of them.
Questioned Costs
None
Context
The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The
District also did not prepare this verification by the November 15th due date. Finally, we noted that one of the two
applications tested, the student was receiving a benefit they did not qualify for.
Cause
The District does not have controls in place to ensure the verification process is done by the due date, the
required amount of verifications are done, and that students receive only the benefit they qualify for.
Effect
The District did not verify applications by the required due date, they also did not test the lessor of 3% or 3,000,
and a student received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures for verifying free and reduced applications.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and 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 education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
In a population over 250, we haphazardly selected 40 students from a listing of students who received free or
reduced meals. We noted exceptions in 23 of the applications tested.
Questioned Costs
None
Context
40 applications were selected from a population over 250. The sample was not statistically valid.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
Students received a benefit that they were not eligible for.
Repeat Finding
No.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.