Audit 35248

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.