2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.
2023-003 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to file monthly claim forms (reports) with the State within a certain period of time and to accurately reflect the meals served for the program. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The claim form filed for May 2023 incorrectly reported 70 meals as breakfast, when they should have been reported as lunch.
Cause: A clerical error was not identified during the review process prior to submitting the May claim form.
Effect: Actual reimbursement received for meals served for the month of May 2023 were reimbursed at a lower rate than the school unit was eligible for.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend the School Unit implement controls to ensure monthly claim forms are reviewed by a second individual prior to submission to minimize the risk of errors or fraudulent reporting.
2023-004 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: The School Nutrition cluster requires the School Unit to perform an annual verification process on free and reduced student applications. In addition, the School Unit is required to establish internal controls and procedures to ensure compliance with requirements.
Condition: The School Department did not properly change student eligibility status for those that did not reply to the verification request.
Cause: The School Lunch director was unaware of the requirement to change eligibility status for applicants which did not respond to the verification request.
Effect: Students covered by the applications should have been identified as paid for the remainder of the fiscal year, but were left as their original status.
Known Questioned Costs: None
Likely Questioned Costs: None
Recommendations: We recommend that the School Lunch director update eligibility status for all students who do not reply during the verification process.
2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster
Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals.
Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%.
Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above.
Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24.
Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.