Finding 1095026 (2024-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-01-10

AI Summary

  • Core Issue: The District failed to conduct required verification testing for free and reduced meal eligibility, leading to potential misclassification of applicants.
  • Impacted Requirements: Verification must be completed by December 15 each year, prioritizing error-prone applications, and proper documentation must be maintained.
  • Recommended Follow-Up: Ensure adherence to USDA guidelines for verification and eligibility determinations, and maintain all necessary documentation moving forward.

Finding Text

Criteria: Prior to December 15 of each year, the school must verify the current free and reduced price eligibility of households selected from a sample of applicants that have already been approved. Applications considered error prone must be selected first for verification. Condition: The verification testing required by the District could not be located. Also, one applicant's initial application noted the student qualified for reduced meals, but according to the USDA income guidelines, they actually qualified for free meals. Questioned Costs: None. Context: Expenditures from the Child Nutrition Cluster totaled $130,752 at June 30, 2024. In addition, eligibility for several other grants is based on the number of students eligible for free and reduced breakfasts and lunches. Effect: The District could provide benefits to ineligible children or provided insufficient benefits to eligible children. Cause: The District had ineffective controls in place for the eligibility determination of free and reduced applications and maintaining the proper supporting documentation for those eligibility determinations. Recommendation: We recommend the District follow the USDA guidelines for verification testing and income eligibility guidelines when making eligibility determinations of free and reduced breakfasts and lunches and maintain all supporting documentation required for the required verifications. Management's Response: The District will ensure the Food Service Director is completing the processes accurately and timely going forward and that all documentation will be maintained.

Categories

Eligibility School Nutrition Programs

Other Findings in this Audit

  • 518580 2024-001
    Material Weakness
  • 518581 2024-001
    Material Weakness
  • 518582 2024-001
    Material Weakness
  • 518583 2024-001
    Material Weakness
  • 518584 2024-001
    Material Weakness
  • 518585 2024-001
    Material Weakness
  • 1095022 2024-001
    Material Weakness
  • 1095023 2024-001
    Material Weakness
  • 1095024 2024-001
    Material Weakness
  • 1095025 2024-001
    Material Weakness
  • 1095027 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $182,437
84.027 Special Education_grants to States $133,183
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $58,725
84.367 Improving Teacher Quality State Grants $18,138
84.425 Education Stabilization Fund $16,053
10.555 National School Lunch Program $14,365
93.778 Medical Assistance Program $14,161
10.553 School Breakfast Program $12,570
84.048 Career and Technical Education -- Basic Grants to States $2,668
84.424 Student Support and Academic Enrichment Program $1,480
10.649 Pandemic Ebt Administrative Costs $653