Finding 1163540 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-05
Audit: 373219
Auditor: BRADY MARTZ

AI Summary

  • Core Issue: Two students were incorrectly listed in the District’s software, raising concerns about eligibility for free or reduced meals.
  • Impacted Requirements: Compliance with eligibility criteria requires accurate application reviews and proper documentation.
  • Recommended Follow-Up: Implement stronger policies to ensure accurate meal eligibility, retain all documentation, and confirm all applications are properly reviewed and approved.

Finding Text

2025-002 Federal Program Child Nutrition Cluster (10.553, 10.555, 10.559, 10.582) Compliance Requirement Eligibility Criteria Students receive a free or reduced meal by submitting an application online, or a paper application showing they are within the income threshold of the meal; or they are listed on MDE’s direct certification listing. Furthermore, a system of internal controls has all applications being reviewed and approved. Condition During testing, we noted two students who were listed incorrect in the District’s software. One student who the District could not provide support on their eligibility and one student whose application was not signed off by the district. Cause Management oversight Questioned Costs Undeterminable Context In a population over 250, 40 students who received either a free or reduced meal in FY25 was selected for testing. In this sample, we noted two students who were listed incorrectly in the District’s software when compared to the supporting data and one student who the District could not provide support for the reduced meal, and one student whose application was not signed off on. Effect The District could have improperly provided free or reduced meals to a student that wasn’t eligible. Repeat Finding No Recommendation The District should implement policies and procedures to ensure all students receive meals they qualify for, that all supporting documentation is retained, and that all applications are signed off as being reviewed and approved. Views of Responsible Officials The District will ensure all students will receive the meals they qualify for, retain all supporting documentation, and that all applications are being reviewed and approved.

Corrective Action Plan

1. Correcting Plan Food and Nutrition Service Coordinator will review applications and supporting documentation for completion and eligibility accuracy. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Food and Nutrition Service Coordinator. 4. Planned Completion Date for CAP The CAP was implemented immediately during audit fieldwork performed in October 2025. 5. Plan to Monitor Completion of CAP The Food and Nutrition Service Coordinator will continually review applications and supporting documentation for completion and eligibility accuracy. Any issues noted will be communicated to appropriate staff and fixed immediately.

Categories

Internal Control / Segregation of Duties Eligibility School Nutrition Programs

Other Findings in this Audit

  • 1163535 2025-002
    Material Weakness Repeat
  • 1163536 2025-002
    Material Weakness Repeat
  • 1163537 2025-002
    Material Weakness Repeat
  • 1163538 2025-002
    Material Weakness Repeat
  • 1163539 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.16M
10.553 SCHOOL BREAKFAST PROGRAM $525,096
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $461,138
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $329,763
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $315,131
10.555 NATIONAL SCHOOL LUNCH PROGRAM $244,294
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $167,249
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $72,896
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $70,489
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $69,194
84.041 IMPACT AID $65,738
84.425 EDUCATION STABILIZATION FUND $40,346
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $38,727
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $37,000
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $32,577
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $25,794
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $14,631
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $2,956