Audit 380012

Finding 2025-001: Significant Deficiency Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster CFDA Number: 10.553 & 10.555 Pass-Through Entity: Missouri Department of Elementary and Secondary Education Compliance: Eligibility Criteria: The U.S. Department of Agriculture requires the District to determine the eligibility of student participants in the Child Nutrition Program in accordance with 7 CRF 245.6. Condition: During the course of our audit, we noted two errors. One error was that a student was classified as free lunch. However, based on the income guidelines this student should have been classified as reduced lunch. The other error was that a student was classified as reduced lunch and based on the income guidelines, should have been classified as free lunch. Effect: The District made incorrect determinations on the eligibility of student participants. Cause: The District’s procedures in place did not ensure the proper determination of eligibility of students. Questioned costs: The questioned costs are underminable. Recommendation: We recommend the District continue to provide training for personnel involved in the compliance aspects of the Child Nutrition Program and correct the eligibility status of any student participants previously identified as incorrectly determined. Response: Management acknowledges the finding and has prepared a response and corrective action plan.