Finding 1181604 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-19
Audit: 392819
Auditor: BONADIO & CO LLP

AI Summary

  • Core Issue: A student incorrectly received free lunch benefits due to an error in income calculation, highlighting gaps in the eligibility determination process.
  • Impacted Requirements: Compliance with federal eligibility criteria for free and reduced-price meals under the School Nutrition Programs is at risk without proper oversight.
  • Recommended Follow-Up: The School District should implement stronger procedures for verifying eligibility and ensure income comparisons align with National Income Eligibility Guidelines.

Finding Text

Compliance Requirement: Eligibility Criteria 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 We haphazardly sampled 40 students receiving benefits under the Child Nutrition Cluster program. We noted one student who received free lunch benefits who should not have received free or reduced lunch benefits. In this instance, income was incorrectly calculated when determining eligibility, causing an incorrect certification. Known and likely questioned costs were determined not to be material or exceed $25,000. The sampling methodology used was not statistically valid. Cause Adequate oversight of the eligibility determination process was not in place in order to identify mistakes in determining eligibility. Effect Without demonstrable, documented controls supporting compliance with Child Nutrition compliance standards, compliance with the requirements may not be assured. Recommendation We recommend that the School District institute additional procedures to ensure that eligibility determinations are made correctly. We also recommend that the School District ensures that the household number and income be compared to the National Income Eligibility Guidelines to calculate whether the student qualifies for free or reduced lunch. View of Responsible Officials The School District will institute additional procedures to ensure that eligibility determinations are reviewed and accurate.

Corrective Action Plan

To prevent future errors in eligibility determinations, the School District will implement a secondary review process. All eligibility applications will be reviewed by a second qualified staff member to verify household size, income calculations, and comparison to the National Income Eligibility Guidelines before final approval.

Categories

Eligibility HUD Housing Programs School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1181598 2025-001
    Material Weakness Repeat
  • 1181599 2025-002
    Material Weakness Repeat
  • 1181600 2025-001
    Material Weakness Repeat
  • 1181601 2025-002
    Material Weakness Repeat
  • 1181602 2025-001
    Material Weakness Repeat
  • 1181603 2025-002
    Material Weakness Repeat
  • 1181605 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425U COVID-19 - EDUCATION STABILIZATION FUND $144,026
10.553 SCHOOL BREAKFAST PROGRAM $70,722
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $32,472
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $20,799
84.027 SPECIAL EDUCATION GRANTS TO STATES $7,808
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $6,497
10.555 NATIONAL SCHOOL LUNCH PROGRAM $4,872
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2,515
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $988