Audit 7586

FY End
2023-06-30
Total Expended
$2.01M
Findings
20
Programs
8
Organization: Millington Community Schools (MI)
Year: 2023 Accepted: 2023-12-20

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
5664 2023-001 Material Weakness - E
5665 2023-001 Material Weakness - E
5666 2023-001 Material Weakness - E
5667 2023-001 Material Weakness - E
5668 2023-001 Material Weakness - E
5669 2023-002 Significant Deficiency - N
5670 2023-002 Significant Deficiency - N
5671 2023-002 Significant Deficiency - N
5672 2023-002 Significant Deficiency - N
5673 2023-002 Significant Deficiency - N
582106 2023-001 Material Weakness - E
582107 2023-001 Material Weakness - E
582108 2023-001 Material Weakness - E
582109 2023-001 Material Weakness - E
582110 2023-001 Material Weakness - E
582111 2023-002 Significant Deficiency - N
582112 2023-002 Significant Deficiency - N
582113 2023-002 Significant Deficiency - N
582114 2023-002 Significant Deficiency - N
582115 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $402,169 Yes 2
84.027 Special Education_grants to States $392,290 - 0
84.425 Education Stabilization Fund $366,869 - 0
84.010 Title I Grants to Local Educational Agencies $252,568 - 0
10.553 School Breakfast Program $229,670 Yes 2
84.367 Improving Teacher Quality State Grants $37,921 - 0
84.424 Student Support and Academic Enrichment Program $7,557 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
T21DBFK8JED4 Timothy Roberts Auditee
9896602453 Jamie Peasley Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of Millington Community Schools’ under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Millington Community Schools, it is not intended to and does not present the financial position or changes in net position of Millington Community Schools. The District does not qualifies for low-risk auditee status. Management has utilized the NexSys, Cash Management System, and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Millington Community Schools has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Reconciliation with Audited Financial Statements Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table

Finding Details

Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: According to Federal guidelines, all free and reduced priced meals claimed for reimbursement will be served only to eligible students based on direct certifications and applications submitted by families, which are reviewed and approved by District personnel, according to annually adjusted income thresholds. Condition: During our auditing testing, we noted instances where free or reduced students did not have a current application on file with the District. Typically, the software used by the District would give a 30 day grace period for not having an application and then change the student in the system to being full pay, until an application was submitted. At the start of the year, the District switched software and the software did not automatically change the students to full pay status. This only affected one school building in the District, as the other buildings in the District were under the Community Eligibility Provision (CEP). CEP buildings do not have to use the normal free and reduced application process. Cause: The District failed to follow up on free and reduced students who did not submit new applications for the current year. The District did not have proper internal controls over eligibility. Effect: As a result, the District provided free or reduced priced meals to students who may not have been eligible to receive them. Questioned Costs: $2,295 - actual; $19,279- estimated amount when extrapolated Recommendation: We recommend that the District put in place controls to ensure that there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. District’s Response: The District concurs with the facts of this finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.
Federal Program: Child Nutrition Cluster ALN #: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 221960, 231960, 221970, 231970 Criteria: In order to comply with Michigan Department of Education and United States Department of Agriculture, the District is required to review the lesser of 3% or 3,000 students who receive benefits for free or reduced lunch. If inadequate information is provided, the student must be moved to paid lunch. Condition: The two families selected for verification did not respond to the District’s request for verification, and should have been changed in the system to full-pay as required. The change was not processed through the system as the District intended. Additionally, the letter to one of the families could not be located. Cause: This appears to be the result of an oversight by program management, who believed that the system change had been made and the lack of a secondary review of the free and reduced rosters after the verification process was complete. In addition, this appears to be the result of an oversight by program management in recognizing the importance of retaining proper documentation to support the verification process. The District did not have proper internal controls over this special test and provisions. Effect: The District provided free or reduced meals to individuals that did not meet the eligibility requirements of the program. Questioned Costs: No costs are required to be questioned as a result of this finding inasmuch as actual instances of noncompliance were under the threshold for reporting. Recommendation: We recommend that the District put in place controls to ensure all steps of verification are completed by program management, including a secondary review of the free and reduced rosters after the verification process has been completed. District’s Response: The District concurs with the facts of this finding and will implement a review process to ensure students selected for the verification process are changed to the proper status of free, reduced, or full-pay. Additionally, the District will retain the proper documentation to support the verification process.