Finding 1106416 (2024-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-03-25

AI Summary

  • Core Issue: The District lacks effective internal controls to ensure accurate eligibility determinations for Child Nutrition Cluster programs.
  • Impacted Requirements: Compliance with Federal statutes and regulations regarding eligibility for Federal awards is at risk.
  • Recommended Follow-Up: Implement procedures to verify that the eligibility system accurately assesses applications based on provided information.

Finding Text

Non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. During fiscal year 2024, the District participated in Child Nutrition Cluster programs, for which the Federal Government reimburses the District for eligible children. The District is required to establish a child's eligibility to receive program benefits. The District accepted applications for free and reduced meals, with which eligibility was determined based on several factors, including, but not limited to family size and income. The District contracted with PaySchools to make eligibility determinations; however, the District had no procedures in place to ensure the system determined the proper eligibility status based on the information provided in the application. Failure to implement controls over all eligibility applications could result in ineligible students receiving benefits.

Categories

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 529973 2024-001
    Material Weakness
  • 529974 2024-001
    Material Weakness
  • 529975 2024-001
    Material Weakness
  • 529976 2024-001
    Material Weakness
  • 1106415 2024-001
    Material Weakness
  • 1106417 2024-001
    Material Weakness
  • 1106418 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $1.02M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $400,000
10.553 School Breakfast Program $239,670
10.555 National School Lunch Program $168,440
10.555 Covid-19 National School Lunch Program $111,732
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $106,668
84.010 Title I Grants to Local Educational Agencies $94,733
32.009 Emergency Connectivity Fund Program $75,751
84.027 Covid-19 Special Education Grants to States $30,002
84.424 Student Support and Academic Enrichment Program $24,184
84.173 Special Education Preschool Grants $18,006
84.425 Covid-19 Education Stabilization Fund $15,553
84.365 English Language Acquisition State Grants $11,883
84.010 Title I Grants to Local Educational Agencies Expanding Opportunties $8,597
45.310 Grants to States $4,999
84.173 Covid-19 Special Education Preschool Grants $206