Finding 1168214 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-07

AI Summary

  • Core Issue: The District incorrectly classified students' lunch eligibility, violating federal guidelines.
  • Impacted Requirements: Compliance with 7 CRF 245.6 regarding student eligibility for the Child Nutrition Program.
  • Recommended Follow-Up: Provide ongoing training for staff and correct any misclassified student eligibility statuses.

Finding Text

Finding 2025-001: Significant Deficiency Federal Agency Name: U.S. Department of Agriculture Program Name: Child Nutrition Cluster CFDA Number: 10.553 & 10.555 Pass-Through Entity: Missouri Department of Elementary and Secondary Education Compliance: Eligibility Criteria: The U.S. Department of Agriculture requires the District to determine the eligibility of student participants in the Child Nutrition Program in accordance with 7 CRF 245.6. Condition: During the course of our audit, we noted two errors. One error was that a student was classified as free lunch. However, based on the income guidelines this student should have been classified as reduced lunch. The other error was that a student was classified as reduced lunch and based on the income guidelines, should have been classified as free lunch. Effect: The District made incorrect determinations on the eligibility of student participants. Cause: The District’s procedures in place did not ensure the proper determination of eligibility of students. Questioned costs: The questioned costs are underminable. Recommendation: We recommend the District continue to provide training for personnel involved in the compliance aspects of the Child Nutrition Program and correct the eligibility status of any student participants previously identified as incorrectly determined. Response: Management acknowledges the finding and has prepared a response and corrective action plan.

Corrective Action Plan

The District is correcting the eligibility status of student participants and is providing training to those that determine the eligibility status to ensure proper eligibility determination in the future.

Categories

Subrecipient Monitoring Eligibility School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 1168212 2025-001
    Material Weakness Repeat
  • 1168213 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 SCHOOL BREAKFAST PROGRAM $197,660
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $176,144
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $164,439
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $112,169
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $106,000
84.358 RURAL EDUCATION $98,748
10.555 NATIONAL SCHOOL LUNCH PROGRAM $96,562
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $93,367
84.027 SPECIAL EDUCATION GRANTS TO STATES $64,438
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $27,363
84.425 EDUCATION STABILIZATION FUND $22,648
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $9,375