Finding 1172796 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-06

AI Summary

  • Core Issue: The same person handled both confirming and reviewing roles, violating federal regulations.
  • Impacted Requirements: Lack of proper documentation and procedures led to incorrect eligibility determinations.
  • Recommended Follow-Up: Assign different staff for verification roles and ensure documentation and training are completed.

Finding Text

Federal Program & Assistance Listing Number: Child Nutrition Cluster- ALN: 10.553, 10.555, Criteria: Federal regulations require that verification of applications be consudcted by separate officails and that proper docuemntation and procedures are followed (7 CFR 245.6a). Condition: The same individual served as both the confirming and determinig/reviewing official. The District did not maintain documentation of confirmation reviews, and some applications were not verified correctly, resulting in incorrect eligibility determinations. Cause: Lack of segregation of dutes and insufficient understanding of verificaiton requirements. Effect: Increased risk of erros in eligibility determinations and noncompliance with federal verification requirements. Questioned Costs: None identified. Recommendation: Assign separate individuals to roles of confirming and determining/reviewing official. The District should maintain documentation of confirmation reviews and applications verified. Views of Responsible Officials: The District will complete the Technology- Based Confirmation Waiver, assign separate staff to verification and confirmation, and ensure training is completed.

Corrective Action Plan

Federal regulations require that verification of applications be conducted by separate officials and that proper documentation and procedures are followed (7 CFR 245.6a). The same individual served as both the confirming and determining/reviewing official. The District did not maintain documentation of confirmation reviews, and some applications were not verified correctly, resulting in incorrect eligibility determinations. The ensure adherence to the separation-of-duties requirement outlinked in 7 CFR 245.6a, the District has designated a separate confirmining official. The verification process will now follow a two-step reivew; the Child Nutrition Secretary will conduct the initial verification of selected applications, and the Child Nutrition Director will complete the independent confirmation review. This structure ensures that two distinct individuals verify the accuracy of eligibility determinations and that proper oversight is maintained. Both the Child Nutrition Secretary and the Child Nutrition Director attended formal verification training in September 2025. This training reinforces correct procedures and supports proper documentation of all confirmation reviews moving forward.

Categories

Eligibility School Nutrition Programs

Other Findings in this Audit

  • 1172789 2025-001
    Material Weakness Repeat
  • 1172790 2025-002
    Material Weakness Repeat
  • 1172791 2025-003
    Material Weakness Repeat
  • 1172792 2025-001
    Material Weakness Repeat
  • 1172793 2025-002
    Material Weakness Repeat
  • 1172794 2025-003
    Material Weakness Repeat
  • 1172795 2025-001
    Material Weakness Repeat
  • 1172797 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $549,376
93.600 HEAD START $372,000
10.553 SCHOOL BREAKFAST PROGRAM $262,478
10.555 NATIONAL SCHOOL LUNCH PROGRAM $137,251
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $67,738
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $52,196
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $45,695
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $41,336
84.027 SPECIAL EDUCATION GRANTS TO STATES $17,969
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $14,935
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $5,118
84.369 GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES $4,090
84.425 EDUCATION STABILIZATION FUND $3,729