Audit 379845

U.S. Department of Education passed through State of Utah Board of Education 2025-002 Reporting Program: Child Nutrition Cluster School Breakfast Program (10.553) National School Lunch Program (10.555) Fresh Fruit and Vegetable Program (10.582) Criteria: Per 2 CFR Part 200 and the USDA Child Nutrition Program regulations, local educational agencies must ensure that claims for reimbursement are accurate, supported by documentation, and reviewed prior to submission to the administering agency. Context and condition: The District did not maintain adequate internal controls to ensure that monthly meal report reimbursements were complete and accurate. In all 3 instances tested the claims submitted did not match underlying records of meals served. Cause: The District lacked a formal review process and did not consistently verify the accuracy of meal counts and reimbursement claims prior to submission. Effect: Inaccurate or incomplete claims could result in over- or underpayment by the federal granting agency. The risk of noncompliance and questioned costs is increased when claims are not properly supported and reviewed. Questioned costs: No costs were questioned. Repeat Finding: No Statistically Valid: Yes Recommendation: The District should strengthen controls surrounding reporting by including a review process to ensure claims submitted agree to underlying records. Views of responsible officials: The District will include another individual in the reporting process to review and ensure claims submitted agree to underlying records.

U.S. Department of Education passed through State of Utah Board of Education 2025-003 Eligibility for Individuals Program: Child Nutrition Cluster School Breakfast Program (10.553) National School Lunch Program (10.555) Fresh Fruit and Vegetable Program (10.582) Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Context and condition: The District did not maintain adequate internal controls to ensure that correct determinations were made given the information provided on free and reduced lunch applications. In 2 out of 40 applications tested, an incorrect determination was made based on information on the application. Cause: The District lacked a formal review process and did not consistently determine eligibility accurately given the information provided in free and reduced lunch applications. Effect: Incorrect determinations made for students applying for free and reduced lunch causing student to over or under pay for breakfast and lunch. Questioned costs: No costs were questioned. Repeat Finding: No Statistically Valid: Yes Recommendation: The District should strengthen controls surrounding eligibility determination by including a review process to ensure correct determinations have been made. Views of responsible officials: The District will have two reviewers for all paper applications.

U.S. Department of Education passed through State of Utah Board of Education 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Program: Title I Grants to Local Educational Agencies (84.010) Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Context and Condition: The District did not maintain adequate documentation to support transfer codes used in the calculation of the four-year cohort graduation rate. We sampled students coded as transfers-out and found that 2 out of 10 lacked required supporting documentation, such as official records requests, enrollment verifications, or other evidence confirming a valid transfer. In the absence of sufficient documentation, the District is unable to substantiate that these students were properly excluded from the cohort. Cause: The deficiency appears to have resulted from inadequate internal controls over maintaining and retaining student records supporting cohort adjustments, including insufficient oversight of the documentation required for the use of transfer codes. Effect: A potential failure in reporting accurate graduation data. Questioned costs: No costs were questioned. Repeat Finding: No Statistically Valid: Yes Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Views of responsible officials: The District has reviewed, updated and trained staff on the process and internal controls related to record keeping for transfer students.