Finding 1167884 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-06
Audit: 379288
Organization: Isd # 682 Roseau (MN)
Auditor: BRADY MARTZ LLC

AI Summary

  • Core Issue: A student received free meals despite only qualifying for reduced meals, indicating a lack of proper eligibility checks.
  • Impacted Requirements: Compliance with eligibility criteria under the Child Nutrition Cluster programs, as outlined in Uniform Guidance.
  • Recommended Follow-up: The District should establish and enforce policies to ensure all students receiving meal benefits meet the necessary qualifications.

Finding Text

Federal Program Child Nutrition Cluster (AL 10.553 & 10.555) Eligibility Criteria Per Uniform Guidance, a child’s eligibility for free and reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. Local education agencies determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Condition We noted during our testing that a student received free meals when they only qualified for reduced meals. Questioned Costs None Context In a population over 250, 40 students who received free meals in FY25 based off of FY25 applications, were haphazardly selected for testing. We noted 1 student received free meals in FY25 but only qualified for reduced meals. Cause The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify for the benefit. Effect A student received a benefit that they were not eligible for. Repeat Finding Yes. Prior Audit Finding 2024-004. Recommendation The District should implement policies and procedures to ensure all students who receive a free or reduced meal qualify for the benefit they receive. Corrective Action Taken The District agrees with the recommendation and will review its policies and procedures.

Corrective Action Plan

Contact Person – Thomas A. Jerome, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all students who receive a free or reduced meal have a current and accurate application on file. Completion Date – March 31, 2026

Categories

School Nutrition Programs Eligibility HUD Housing Programs

Other Findings in this Audit

  • 1167882 2025-004
    Material Weakness Repeat
  • 1167883 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $282,799
84.425 EDUCATION STABILIZATION FUND $266,862
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $152,627
10.553 SCHOOL BREAKFAST PROGRAM $49,358
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $28,188
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $17,017
10.555 NATIONAL SCHOOL LUNCH PROGRAM $7,238
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $6,315
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $5,819