Finding 1168479 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-08
Audit: 380305
Organization: Maple River Schools Isd #2135 (MN)
Auditor: ABDO LLP

AI Summary

  • Core Issue: A student's lunch eligibility status was not updated from reduced-price to free, violating NSLP guidelines.
  • Impacted Requirements: Monthly updates based on benefit reports are essential for compliance and proper funding.
  • Recommended Follow-Up: Implement a checklist system, provide staff training, establish a secondary review process, and consider automated alerts for discrepancies.

Finding Text

Failure to Update Student Lunch Eligibility U.S Department of Agriculture Child Nutrition Cluster Condition: During the audit of the District's meal program, it was identified that a student's eligibility status was not updated from receiving reduced-price lunches to free lunches. This update should have occurred based on the Monthly Benefit Update Report for April 2025. Criteria: According to the National School Lunch Program (NSLP) guidelines, eligibility status must be reviewed and updated monthly based on benefit reports. These updates ensure that students receive the appropriate level of assistance as determined by their household income and other qualifying factors. Cause: The failure to update the student's eligibility status was caused by the District missing the Monthly Benefit Update Report for April 2025. The report was either not generated or not properly reviewed by the responsible staff member, leading to the oversight. Effect: This represents a non-compliance with NSLP guidelines, potentially affecting the District's funding and audit compliance. Recommendation: To prevent similar issues in the future, it is recommended that the District implement a more robust process for monitoring and reviewing monthly benefit reports. This could include: 1. Establishing a checklist or calendar reminder system for key staff members to ensure timely review and action on monthly reports. 2. Providing additional training to staff on the importance of accurately updating student eligibility and the procedures involved. 3. Implementing a secondary review process where another staff member verifies that all necessary updates have been made each month. 4. Utilizing automated systems that flag discrepancies in eligibility status, prompting staff to conduct manual reviews when necessary. Management Response: There is no disagreement with the finding. Management recognizes the importance of maintaining accurate and current eligibility records to ensure compliance with Child Nutrition Program requirements.

Corrective Action Plan

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Staff have been retrained, and additional monitoring procedures have been implemented. The Food Service Director will oversee ongoing compliance. Official Responsible for Ensuring CAP: Dan Anderson, Superintendent, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2026. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan. Dan Anderson Superintendent

Categories

School Nutrition Programs Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 1168473 2025-001
    Material Weakness Repeat
  • 1168474 2025-001
    Material Weakness Repeat
  • 1168475 2025-001
    Material Weakness Repeat
  • 1168476 2025-001
    Material Weakness Repeat
  • 1168477 2025-001
    Material Weakness Repeat
  • 1168478 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $228,246
10.553 SCHOOL BREAKFAST PROGRAM $71,439
10.555 NATIONAL SCHOOL LUNCH PROGRAM $46,336
84.027 SPECIAL EDUCATION GRANTS TO STATES $39,025
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $20,674
10.558 CHILD AND ADULT CARE FOOD PROGRAM $17,653
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $10,466
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $2,601
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $479