Finding 1073403 (2023-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-16

AI Summary

  • Core Issue: The School Unit has a high error rate of 18% in student eligibility applications for free or reduced meals.
  • Impacted Requirements: The School Unit lacks effective controls to minimize clerical errors, affecting compliance with School Nutrition Cluster guidelines.
  • Recommended Follow-Up: Implement a secondary review process for application data to improve accuracy and reduce errors.

Finding Text

2023-005 – Department of Agriculture, for the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553, 10.555, 10.559, 10.582; School Nutrition Cluster Criteria: Under the School Nutrition Cluster, the School Unit collects applications on an annual basis to determine eligibility of students. The School Unit must develop procedures to use the data collected to accurately sort and classify students who are eligible for free or reduced cost meals. Condition: During the fiscal year, the Maine State Department of Education reviewed the applications and accuracy of student eligibility status for a sample of School Unit students as part of their processes for approving the School Unit’s application for Provision II. During this process, due to a high error rate, the Maine State Department of Education reviewed 100% of the applications and identified an error rate of 18%. Cause: Clerical errors, which should be minimized through an effectively designed review procedure, caused the error rate noted above. Effect: The School Unit does not currently have an effective control procedure to eliminate clerical errors. As such, the School Unit is required to recertify the base year for Provision II for FY24. Recommendation: It is our recommendation that the School Unit review its process for entering information from student applications and implement a secondary review process to ensure accuracy going forward.

Categories

Eligibility

Other Findings in this Audit

  • 496947 2023-003
    Significant Deficiency
  • 496948 2023-004
    Significant Deficiency
  • 496949 2023-005
    Significant Deficiency
  • 496950 2023-003
    Significant Deficiency
  • 496951 2023-004
    Significant Deficiency
  • 496952 2023-005
    Significant Deficiency
  • 496953 2023-003
    Significant Deficiency
  • 496954 2023-004
    Significant Deficiency
  • 496955 2023-005
    Significant Deficiency
  • 496956 2023-003
    Significant Deficiency
  • 496957 2023-004
    Significant Deficiency
  • 496958 2023-005
    Significant Deficiency
  • 496959 2023-003
    Significant Deficiency
  • 496960 2023-004
    Significant Deficiency
  • 496961 2023-005
    Significant Deficiency
  • 496962 2023-003
    Significant Deficiency
  • 496963 2023-004
    Significant Deficiency
  • 496964 2023-005
    Significant Deficiency
  • 1073389 2023-003
    Significant Deficiency
  • 1073390 2023-004
    Significant Deficiency
  • 1073391 2023-005
    Significant Deficiency
  • 1073392 2023-003
    Significant Deficiency
  • 1073393 2023-004
    Significant Deficiency
  • 1073394 2023-005
    Significant Deficiency
  • 1073395 2023-003
    Significant Deficiency
  • 1073396 2023-004
    Significant Deficiency
  • 1073397 2023-005
    Significant Deficiency
  • 1073398 2023-003
    Significant Deficiency
  • 1073399 2023-004
    Significant Deficiency
  • 1073400 2023-005
    Significant Deficiency
  • 1073401 2023-003
    Significant Deficiency
  • 1073402 2023-004
    Significant Deficiency
  • 1073404 2023-003
    Significant Deficiency
  • 1073405 2023-004
    Significant Deficiency
  • 1073406 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary & Secondary School Emergency Relief Fund II - Covid 19 $3.79M
84.425 Elementary & Secondary School Emergency Relief Fund III - Covid 19 $2.97M
84.010 Title Ia Disadvantaged $1.60M
10.555 National School Lunch Program $810,774
84.027 Local Entitlement $562,345
84.287 After School Learning Centers $333,934
84.367 Title Iia - Supporting Effective Instruction $295,193
10.553 School Breakfast Program $282,252
10.555 National School Lunch Program - Donated Commodities $188,053
10.558 Child and Adult Care Food Program $159,634
84.002 Adult Basic Education $121,551
84.425 Governor's Emergency Education Relief Fund - Covid 19 $86,734
10.582 Fresh Fruit and Vegetable Program $79,684
84.027 Local Entitlement Arp - Covid 19 $79,241
21.027 Maine Jobs and Recovery Plan - Covid 19 $77,588
84.048 Carl Perkins - Secondary $72,657
84.425 Elementary & Secondary School Emergency Relief Fund - Covid 19 $65,834
10.555 Supply Chain Assistance $65,505
84.010 Title Ia - Summer School $60,206
10.559 Summer Food Service Program $52,230
84.010 Title Ia Disadvantage - Cips $52,072
21.027 Cte Personnel Infrastructure and Equipment - Covid 19 $51,847
84.425 Homeless Children and Youth - Covid 19 $24,065
84.358 Title V - Rural Low Income $14,415
84.173 Preschool Grant $13,771
10.649 Covid-19 - Pandemic Ebt Administrative Costs: Snap $4,396
84.048 Carl Perkins - Safety $2,568