Finding 1190825 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395093
Organization: Usd #203, Piper, Kansas (KS)
Auditor: SSC CPAS P A

AI Summary

  • Core Issue: The District failed to maintain complete documentation for student eligibility in the Child Nutrition Program, leading to incorrect approvals.
  • Impacted Requirements: The District did not follow federal guidelines for collecting applications and evaluating household income, resulting in benefits being given to ineligible students.
  • Recommended Follow-Up: The Board of Education should assess and strengthen controls over the eligibility process to ensure compliance with documentation and income evaluation requirements.

Finding Text

Eligibility for Benefits - Child Nutrition Program (Significant Deficiency) Federal Agency: United States Department of Agriculture Program Name: Child Nutrition Program Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Award Period: Year ended June 30, 2025 Criteria: Under the Child Nutrition Program requirements, the District must maintain complete documentation to justify student eligibility. This includes collecting signed applications and performing an accurate evaluation of household income against federal eligibility guidelines. Condition: We have determined that the District failed to maintain a required application for one student and incorrectly approved another student whose household income exceeded the federal eligibility limits of the benefits being received. Cause: The District’s policies and procedures were not in place and working properly to ensure that all applications were archived and the income evaluation steps were accurately performed. Context: Out of twenty students tested for eligibility, one application for eligibility was not maintained and one file contained incorrect income evaluation. Effect: Benefits were provided to students who either lacked supporting documentation or did not meet the income eligibility limits of benefits received. Recommendation: We recommend that Board of Education and management evaluate the controls over the eligibility process to ensure that the process is being followed and implemented correctly and ensure that there is compliance with guidelines. Questioned Costs: None Repeat Finding: No Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to evaluate the current process to determine how controls over compliance can be strengthened to ensure that documentation is maintained and family income is accurately evaluated in correlation with the income eligibility guidelines.

Corrective Action Plan

Management Plans to develop proper written policies and procedures over the elibility process that ensures indivdiuals are eligible and proper documentation is maintained

Categories

Eligibility School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 1190823 2025-001
    Material Weakness Repeat
  • 1190824 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $464,504
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $236,908
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $70,837
10.553 SCHOOL BREAKFAST PROGRAM $64,795
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $63,818
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $39,297
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $27,844
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $22,500
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $5,742