Finding 1168957 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-14

AI Summary

  • Core Issue: One student was incorrectly classified for free or reduced meal pricing due to a manual application error.
  • Impacted Requirements: Eligibility guidelines for free and reduced meals based on federal poverty levels were not properly followed.
  • Recommended Follow-Up: Encourage electronic applications and implement multiple review levels for paper applications to prevent future errors.

Finding Text

Criteria or specific requirement: Eligibility for free or reduced meal prices are based on eligibility through direct certification or income guidelines. Children from households with incomes at or below 130 percent of the federal poverty level are eligible to receive meals or milk free under the School Nutrition Programs. Children from households with incomes above 130 percent but at or below 185 percent of the federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e))). Condition: Testing revealed that 1 of the 25 students tested were given the incorrect determination of free or reduced meal prices. Questioned Costs: None required to be reported. Context: A student was incorrectly classified as free based on income guidelines but the income level submitted fell into the reduced category. The incorrect determination was due to the student's family submitting a paper application and the administrator who reviewed and approved the application incorrectly added the income submitted. Effect: There was no effect on the financial statements since the difference in the free and reduced rates for reimbursements are the same amounts that are charged for reduced meals. The District was over reimbursed through the federal program and under paid by the student. Cause: The manual application circumvented controls in place through the electronic application process. Recommendation: The District should encourage all applications electronically. If a paper application is submitted, there should be multiple levels of review before approval. Management's response: The District will review procedures to determine if added steps are needed to ensure proper classification of manual applications.

Corrective Action Plan

Condition: Testing revealed that 1 of the 25 students tested were given the incorrect determination of free or reduced meal prices. Plan: The District should encourage all applications electronically. If a paper application is submitted, there should be multiple levels of review before approval. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will review procedures to determine if added steps are needed to ensure proper classification of manual applications.

Categories

Cash Management Eligibility School Nutrition Programs

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $543,666
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $361,012
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $190,865
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $186,933
10.553 SCHOOL BREAKFAST PROGRAM $127,412
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $66,007
93.778 MEDICAL ASSISTANCE PROGRAM $58,283
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $53,671
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $49,389
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $26,520
10.555 NATIONAL SCHOOL LUNCH PROGRAM $23,782
84.425 EDUCATION STABILIZATION FUND $16,376
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $3,645