Finding 1095456 (2024-001)

2024-001: Eligibility Requirements – Material Weakness Child Nutrition Cluster: ALN 10.553 – School Breakfast Program ALN 10.559 – National School Lunch Program ALN 10.559 – Summer Food Service Program for Children Condition and Criteria: In accordance with the National School Lunch Program, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. For on-line applications, the School District relies upon an algorithm to determine eligibility via a purchased software package. During our audit of eligibility requirements, we noted that the software provider does not provide assurance that the algorithm and related calculations are accurate. We also noted that the School District does not review the related calculations and/or final determinations. Effect: Lack of controls over eligibility could result in ineligible participants receiving program benefits. Cause: The School District relies upon the software calculations to determine eligibility. As the software provider does not provide direct assurance that the calculations are accurate, the School District lacked monitoring control procedures to review eligibility determinations made through the software in connection with on-line applications to ensure compliance with federal income guidelines. Recommendation: We recommend the School District implement monitoring control procedures to review software system eligibility calculations and related determinations to ensure compliance with federal income guidelines. Views of Responsible Officials: See the School District’s Corrective Action Plan