Finding Text
2024-004 FINDING
Federal Program
Child Nutrition Cluster (AL 10.553 & 10.555)
Eligibility
Criteria
Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster
program may be established by the submission of an annual application or statement which furnishes such
information as family income and family size. Local education agencies determine eligibility by comparing the
data reported by the child’s household to published income eligibility guidelines.
Condition
We requested a complete listing of students who received a free/reduced meal based off either an application
submitted or being direct certified in FY24. However, the district was not able to provide such a listing due to
employee turnover. We analytically compared 1 month of reimbursements of free meals to those students who
should receive a free meal and we noted that we only have applications/direct certifications to support
approximately 33% of the free meals served.
Questioned Costs
None
Context
The eligibility test was not able to be performed due to the District not having a complete listing of students who
received a free or reduced meal in FY24.
Cause
The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify
for the benefit.
Effect
There is an increased risk of students receiving a benefit that they may not have been eligible for.
Repeat Finding
Yes. Prior Audit Finding 2023-005.
Recommendation
The District should implement policies and procedures to ensure all students who receive a free or reduced
meal have a current and accurate application on file.
Corrective Action Taken
The District agrees with the recommendation and will review its policies and procedures.