Finding 1165383 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-18
Audit: 375994
Auditor: BRADY MARTZ LLC

AI Summary

  • Core Issue: A student received free meals instead of the reduced price they qualified for, and another was incorrectly listed as "direct certified."
  • Impacted Requirements: Eligibility criteria for free and reduced meals were not properly followed, leading to incorrect meal pricing.
  • Recommended Follow-Up: The District should establish clear policies to ensure accurate meal eligibility determinations and compliance with program requirements.

Finding Text

Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Eligibility Criteria Any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the NSLP and SBP, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the SFA, for their meals. Children participating in a SFSP meal service receive their meals at no charge (7 CFR sections 225.15(f), 245.1(a), and 245.3(c); definition of “subsidized lunch (paid lunch)” at 7 CFR section 210.2; and definitions of “camp,” “closed enrolled site,” “open site,” and “restricted open site” at 7 CFR section 225.2). Condition We noted during testing that one student received free meals when they qualified for reduced meals. We also noted one student that was listed as direct certified but was not listed on the MDE Direct Certification Report provided by the District. Questioned Costs None Context In a population over 250, 40 student applications were selected for testing. In this test we noted one student received free meals when they qualified for reduced meals. We also noted another student being listed as “direct certified” but was unable to locate this student on the supplied MDE “Electronic Certification Report for District 0593 – Crookston ISD #593 YTD School Year: 2024-2025” report. Cause Management oversight. Effect The District incorrectly determined eligibility for the program. Repeat Finding No Recommendation The District should implement policies and procedures to ensure students are receiving a reduced meal at the appropriate rate. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate.

Corrective Action Plan

Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate. Completion Date – January 31, 2026

Categories

Eligibility School Nutrition Programs

Other Findings in this Audit

  • 1165379 2025-003
    Material Weakness Repeat
  • 1165380 2025-003
    Material Weakness Repeat
  • 1165381 2025-003
    Material Weakness Repeat
  • 1165382 2025-003
    Material Weakness Repeat
  • 1165384 2025-004
    Material Weakness Repeat
  • 1165385 2025-004
    Material Weakness Repeat
  • 1165386 2025-004
    Material Weakness Repeat
  • 1165387 2025-004
    Material Weakness Repeat
  • 1165388 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $323,994
84.027 SPECIAL EDUCATION GRANTS TO STATES $315,991
10.553 SCHOOL BREAKFAST PROGRAM $169,226
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $57,253
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $48,382
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $16,674
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $9,438
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $9,143
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,160
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $214