FAC Explorer

Finding 1168104 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-07
Audit: 379845
Organization: Alpine School District (UT)
Auditor: SQUIRE & COMPANY PC

AI Summary

  • Core Issue: The District failed to accurately determine eligibility for free and reduced lunch programs due to inadequate internal controls.
  • Impacted Requirements: Compliance with 7 CFR Part 245.6, which mandates accurate eligibility determinations based on income information.
  • Recommended Follow-Up: Implement a formal review process with two reviewers for all applications to ensure correct eligibility determinations.

Finding Text

U.S. Department of Education passed through State of Utah Board of Education 2025-003 Eligibility for Individuals Program: Child Nutrition Cluster School Breakfast Program (10.553) National School Lunch Program (10.555) Fresh Fruit and Vegetable Program (10.582) Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Context and condition: The District did not maintain adequate internal controls to ensure that correct determinations were made given the information provided on free and reduced lunch applications. In 2 out of 40 applications tested, an incorrect determination was made based on information on the application. Cause: The District lacked a formal review process and did not consistently determine eligibility accurately given the information provided in free and reduced lunch applications. Effect: Incorrect determinations made for students applying for free and reduced lunch causing student to over or under pay for breakfast and lunch. Questioned costs: No costs were questioned. Repeat Finding: No Statistically Valid: Yes Recommendation: The District should strengthen controls surrounding eligibility determination by including a review process to ensure correct determinations have been made. Views of responsible officials: The District will have two reviewers for all paper applications.

Corrective Action Plan

Finding 2025-003 Eligibility for Individuals Criteria: Per 7 CFR Part 245.6 local educational agencies must accurately determine eligibility based on income information provided in free and reduced lunch applications. Audit Recommendation: The District should strengthen controls surrounding eligibility determination by including a review process to ensure correct determinations have been made. Corrective Action Planned: The District will have two reviewers for all paper applications to ensure compliance and accurately determine eligibility. Person Responsible: Jason Sundberg, Business Administrator Anticipated Completion Date: December 31, 2025

Categories

School Nutrition Programs

Other Findings in this Audit

  • 1168099 2025-002
    Material Weakness Repeat
  • 1168100 2025-003
    Material Weakness Repeat
  • 1168101 2025-002
    Material Weakness Repeat
  • 1168102 2025-003
    Material Weakness Repeat
  • 1168103 2025-002
    Material Weakness Repeat
  • 1168105 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $14.02M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $13.07M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $3.19M
93.778 MEDICAL ASSISTANCE PROGRAM $2.97M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2.13M
10.553 SCHOOL BREAKFAST PROGRAM $1.30M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $843,758
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $776,983
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $762,021
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $432,519
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $302,225
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $219,330
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $165,000
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $73,741
94.006 AMERICORPS STATE AND NATIONAL 94.006 $55,251
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $40,713
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $19,416
45.310 GRANTS TO STATES $15,864
84.425 EDUCATION STABILIZATION FUND $2,713
17.285 REGISTERED APPRENTICESHIP $842