Finding 1093596 (2024-001)

Assistance listing number: 10.553 & 10.555 Program title: Child Nutrition Cluster Agency: U.S. Department of Agriculture Pass-Through entity: Missouri Department of Elementary and Secondary Education Compliance Requirement: Eligibility Type of Finding: Material noncompliance Criteria: The Uniform Guidance (2 CFR section 200.303) requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: There were errors in the determination of eligibility of students to receive free and reduced meals. Cause: During the year, there was no second review of the determination of student eligibility to receive free or reduced priced meals. Effect: Due to the lack of effective internal control, errors were noted causing the school to overclaim eligible meals. Questioned costs: $20,578.74 Recommendation: We recommend the School evaluate the key processes, identify risks in existing in the Child Nutrition Cluster and implement internal controls to respond to the identified risks. Views of responsible officials: The School agrees with the finding and will implement the auditor’s recommendation.