Finding 2441 (2023-002)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-11-27

AI Summary

  • Core Issue: One student's eligibility for free/reduced meals was incorrectly determined due to human error in household size input.
  • Impacted Requirements: Compliance with the National School Lunch & Breakfast Program eligibility criteria based on household income and size.
  • Recommended Follow-Up: Implement a secondary review process for eligibility determinations to prevent future errors.

Finding Text

Finding 2023-002 – Eligibility Federal Award & Specific Award Identification U.S. Department of Agriculture Passed through the New York State Department of Education Program Name: Child Nutrition Cluster CFDA 10.555 & 10.553 MATERIAL WEAKNESS MATERIAL NONCOMPLIANCE Eligibility Criteria The National School Lunch & Breakfast Program requires student eligibility be calculated based on household income and size. Statement of Condition During the audit, we found that for one application, which included 3 students, had the incorrect determination of free/reduced/full price meals. Cause Human error in the input of household size in determining the student’s eligibility. Effect Three students received reduced price meals for the school year when instead should have paid full price. Questioned Costs None Context Of the 40 student applications that were tested, one application had the incorrect eligibility determination. There have been no previous instances of non-compliance. This is not a repeat finding. Recommendation We recommend that a secondary review of the eligibility determinations be performed. View of Responsible Individuals The BOCES acknowledges the error was made, which was the result of utilizing the incorrect household size in determining eligibility. The BOCES will implement quality control procedures that will verify the correct parameters are used in calculating eligibility.

Categories

School Nutrition Programs Eligibility Material Weakness

Other Findings in this Audit

  • 2432 2023-001
    Material Weakness
  • 2433 2023-002
    Material Weakness
  • 2434 2023-001
    Material Weakness
  • 2435 2023-002
    Material Weakness
  • 2436 2023-001
    Material Weakness
  • 2437 2023-002
    Material Weakness
  • 2438 2023-001
    Material Weakness
  • 2439 2023-002
    Material Weakness
  • 2440 2023-001
    Material Weakness
  • 578874 2023-001
    Material Weakness
  • 578875 2023-002
    Material Weakness
  • 578876 2023-001
    Material Weakness
  • 578877 2023-002
    Material Weakness
  • 578878 2023-001
    Material Weakness
  • 578879 2023-002
    Material Weakness
  • 578880 2023-001
    Material Weakness
  • 578881 2023-002
    Material Weakness
  • 578882 2023-001
    Material Weakness
  • 578883 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $865,271
10.555 National School Lunch Program $641,234
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $527,507
84.048 Career and Technical Education -- Basic Grants to States $100,607
84.425 Education Stabilization Fund $1,729
10.559 Summer Food Service Program for Children $1,000