FAC Explorer

Finding 10725 (2023-002)

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Requirement
E
Questioned Costs
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Year
2023
Accepted
2024-01-30
Audit: 14435
Organization: County of Isle of Wight, Virginia (VA)
Auditor: Robinson Farmer Cox Associates

AI Summary

  • Core Issue: Incorrect meal eligibility approvals were found in the Child Nutrition Cluster program.
  • Impacted Requirements: Federal income eligibility guidelines were not followed, leading to improper approvals for free and reduced meals.
  • Recommended Follow-Up: Strengthen data entry controls and ensure accurate application handling to prevent future errors.

Finding Text

Program: Child Nutrition Cluster (Assistance Listing Number 10.553/10.555/10.559) Criteria: Applicants who meet the published federal income eligibility guidelines should be given free or reduced price meals as applicable. Condition: Thirty-five applications were selected for testing. The School Board incorrectly approved two applications for free meals, when they should have been approved for reduced. One application was approved for reduced meals, when it should have been approved for free. Additionally, there were seven applicants selected where the application could not be provided by the School Board. Cause: Household income and family size data were incorrectly entered into the online software, and other applications were misplaced. Effect: Applicants were not approved or denied appropriately. Recommendation: Controls should be strengthened to ensure that the amounts entered into the online software are accurate. Views of Responsible Officials: The Component Unit School Board is considering corrective action for FY24.

Categories

Eligibility School Nutrition Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.62M
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) $1.60M
10.555 National School Lunch Program $1.37M
84.010 Title I Grants to Local Educational Agencies $1.26M
84.027 Special Education_grants to States $1.14M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $617,950
10.553 School Breakfast Program $406,701
93.667 Social Services Block Grant $332,090
93.778 Medical Assistance Program $316,915
93.558 Temporary Assistance for Needy Families $271,430
93.658 Foster Care_title IV-E $234,470
20.205 Highway Planning and Construction $203,732
10.555 Food Distribution - National School Lunch Program $202,250
84.367 Supporting Effective Instruction State Grant (formerly Improving Teacher Quality State Grants) $173,103
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser) Fund $172,369
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $166,828
93.659 Adoption Assistance $100,329
16.585 Drug Court Discretionary Grant Program $85,411
84.041 Impact Aid $81,814
12.357 Rotc Language and Culture Training Grants $80,800
16.575 Crime Victim Assistance $67,921
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $61,201
93.568 Low-Income Home Energy Assistance $55,310
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $51,926
84.424 Student Support and Academic Enrichment Program $50,545
84.048 Career and Technical Education -- Basic Grants to States $37,513
84.002 Adult Education - Basic Grants to States $28,994
16.588 Violence Against Women Formula Grants $19,886
84.173 Special Education_preschool Grants $17,860
20.607 Alcohol Open Container Requirements $12,520
84.365 English Language Acquisition State Grants $9,916
10.559 Summer Food Service Program for Children $7,592
97.042 Emergency Management Performance Grants $7,352
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $6,777
93.556 Promoting Safe and Stable Families $6,260
93.747 Elder Abuse Prevention Interventions Program $6,118
93.090 Guardianship Assistance $6,102
93.472 Title IV-E Prevention and Family Services and Programs (a) $5,141
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth $5,076
84.425 Covid-19 - Governor's Emergency Education Relief (geer) Fund $4,081
10.649 Pandemic Ebt Administrative Costs $3,135
93.767 Children's Health Insurance Program $2,644
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,285
93.566 Refugee and Entrant Assistance_state Administered Programs $1,057
10.559 Food Distribution - National School Lunch Program $761
93.603 Adoption Incentive Payments $634
93.645 Stephanie Tubbs Jones Child Welfare Services Program $493