Audit 373219

2025-002 Federal Program Child Nutrition Cluster (10.553, 10.555, 10.559, 10.582) Compliance Requirement Eligibility Criteria Students receive a free or reduced meal by submitting an application online, or a paper application showing they are within the income threshold of the meal; or they are listed on MDE’s direct certification listing. Furthermore, a system of internal controls has all applications being reviewed and approved. Condition During testing, we noted two students who were listed incorrect in the District’s software. One student who the District could not provide support on their eligibility and one student whose application was not signed off by the district. Cause Management oversight Questioned Costs Undeterminable Context In a population over 250, 40 students who received either a free or reduced meal in FY25 was selected for testing. In this sample, we noted two students who were listed incorrectly in the District’s software when compared to the supporting data and one student who the District could not provide support for the reduced meal, and one student whose application was not signed off on. Effect The District could have improperly provided free or reduced meals to a student that wasn’t eligible. Repeat Finding No Recommendation The District should implement policies and procedures to ensure all students receive meals they qualify for, that all supporting documentation is retained, and that all applications are signed off as being reviewed and approved. Views of Responsible Officials The District will ensure all students will receive the meals they qualify for, retain all supporting documentation, and that all applications are being reviewed and approved.