Finding 1167559 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-02

AI Summary

  • Core Issue: Missing written approvals from the Food Services Director for student meal applications.
  • Impacted Requirements: Eligibility criteria for free or reduced-price meals are not being properly verified, risking ineligible students receiving benefits.
  • Recommended Follow-Up: Ensure all applications are maintained and reviewed; implement an online application process with electronic signatures starting in 2025-2026.

Finding Text

Federal Program: Child Nutrition Cluster AL No.: 10.553, 10.555 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of the Expenditures of Federal Awards Award Period: Various Compliance Requirement: Eligibility Criteria: A student's eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of a annual application or statement which furnishes such information as family income and family size. These certifications must be reviewed and approved by the Director of Food Services, or their equivalent, to ensure data reported by the student's householf is comparable to published income eligibility guidelines. Condition: We noted applications were missing written approval from the Director of Food Services. Additionally, the District was not able to provide all complete student applications. Cause: Missing applications and approvals were due to lack of oversight. Effect: Students may be receiving free or reduced meals that were not eligible to be received. Questioned Cost: None. Recommendation: We recommend that the District maintain applications for all applicable students and ensure they are reviewing and approving those applications. Views of the Responsible Officials: Starting in the 2025-2026 school year, the Child Nutrition annual application process will be done online. Before being finalized, it will be required for the Food Service Director to attach an electronic signature. All applications will be stored online for easy retrieval and less risk of misplacement or loss. Any paper applications that are submitted will be reviewed and manually signed by the Food Service Director. Paper applications will be filed in the Director's office.

Corrective Action Plan

Finding 2025-001 Federal Program: Child Nutrition Cluster AL NO.: 10.553, 10.555 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: Missouri Department of Elementary and Secondary Education Award No.: As listed on the Schedule of Expenditures of Federal Awards Award Period: Various Compliance Requirement: Eligibility Views of the Responsible Officials: Starting in the 2025-2026 school year, the Child Nutrition annual application process will be done online, Before being finalized, it will be required for the Food Service Director to attach an electronic signature. All applications will be stored online for easy retrieval and less risk of misplacement or loss. Any paper applications that are submitted will be reviewed and manually signed by the Food Service Director. Paper applications will be filed in the Director's office. Contact person: Robin Kluesner Anticipated Completion Date: August 22, 2025

Categories

Subrecipient Monitoring Eligibility School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167557 2025-001
    Material Weakness Repeat
  • 1167558 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.13M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $447,346
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $405,655
10.555 NATIONAL SCHOOL LUNCH PROGRAM $201,238
84.268 FEDERAL DIRECT STUDENT LOANS $184,214
84.063 FEDERAL PELL GRANT PROGRAM $159,934
10.553 SCHOOL BREAKFAST PROGRAM $153,387
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $118,691
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $34,157
17.258 WIOA ADULT PROGRAM $33,137
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $25,351
64.027 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $16,088
84.425 EDUCATION STABILIZATION FUND $2,366
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $1,665
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $305