Subject: Child Nutrition Cluster - Internal Controls
Federal Agency: Department of Agriculture
Federal Program: School Breakfast Program, National School Lunch Program
Assistance Listing Number: 10.553, 10.555
Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24
Pass-Th...
Subject: Child Nutrition Cluster - Internal Controls
Federal Agency: Department of Agriculture
Federal Program: School Breakfast Program, National School Lunch Program
Assistance Listing Number: 10.553, 10.555
Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24
Pass-Through Entity: Indiana Department of Education
Compliance Requirement: Eligibility
Audit Finding: Material Weakness
Condition: An effective internal control system was not in place at the School Corporation in order to
ensure compliance with requirements related to the grant agreement and the eligibility compliance
requirement.
Context: The School Corporation’s internal controls over eligibility included an annual approval of the food
service software’s eligibility guidelines and also a documented review of individual meal applications by Food
Service Department staff. During testing of eligibility, we noted 7 applications, out of 60 total students tested
for the audit period, that did not have a timely, documented review by Food Service Department staff. The
lack of review was isolated to fiscal year 2023. Additionally, there was no documented annual review by School
Corporation personnel of the fiscal year 2024 income eligibility guidelines used by the food service software.
Views of Responsible Official: We concur with the finding.
Description of Corrective Action Plan: Management will ensure all applications for free/reduced meals
have a formally documented dual review. Management will also ensure that income thresholds in the student
meal system are reviewed annually.
Responsible Party and Timeline for Completion: Effective immediately, we have implemented procedures
that Amanda Bilbrey, Food Service Assistant will periodically throughout the school year verify that all free &
reduced applications are properly reviewed.
Attached is the 2024-2025 meal Income Eligibility Guidelines and Titan student meal system printout of meal
pricing, that has been reviewed.