Finding Text
2024-004
U.S. Department of Agriculture
Pass-Through Iowa Department of Education
Child Nutrition Cluster Programs:
10.553 School Breakfast Program
10.555 National School Lunch Program
10.555 National School Lunch Program- Supply Chain Assistance
10.555 Commodities- Department of Defense (Noncash)
10.555 Commodities (Noncash)
10.559 Summer Food Service Program for Children
Federal Award Year: 2024
Finding: The District does not have a process to ensure compliance with documentation requirements
within the federal program.
Criteria: The May 2024 Office of Management and Budget Compliance Supplement states the following
for Compliance Requirements – Eligibility:
“Annual eligibility determinations may also be based on the child’s household receiving benefits under the
Supplemental Nutrition Assistance Program (SNAP), Food Distribution Program on Indian Reservations
(FDPRI), the Head Start Program (ALN 93.600) (42 USC 1758(b)(6)(A)), or, under most circumstances,
the Temporary Assistance for Needy Families (TANF) program (ALN 93.588) (42 USC 1758 (b)). A
household may furnish documentation of its participation in one of these programs; or the school,
institution, or sponsor may obtain the information directly from the state or local agency that administers
these programs.”
In addition, The Iowa Department of Education, Bureau of Nutrition and Health Services stated in the
State Review Summary Report for program year 2024 that direct certification listings must be retained for
a period of three years plus the current year.
Condition: The District does not have a process to retain documentation to support eligibility
determinations for students directly certified by the State of Iowa.
Cause: The District does not monitor compliance reporting and recordkeeping rules as established by the
Iowa Department of Education and the Office of Management and Budget.
Effect: The District does not have adequate documentation to ensure compliance with federal
requirements regarding eligibility for benefits. The District could incorrectly code students as eligible for
benefits.
Questioned Costs: None
Context: The District could not produce documentation for 22 out of 25 students tested who were eligible
based on direct certification procedures by the State of Iowa.
Identification as a Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the District implement a process to retain all documentation of
eligibility in the program as required by the Iowa Department of Education and the Office of Management
and Budget.