Finding Text
No. 2023-004 – Material weakness in internal controls and noncompliance related to Special Tests and Provisions-Verifications. Criteria – The USDA requires the District complete a verification process each school year, to ensure applicants are eligible and are properly classified as free or reduced. This should be done by November 15 of each year. Condition – The District did not perform the verification process until March 2023. Effect – Eligibility determinations may not be accurately made in accordance with the federal income eligibility guidelines. Cause – District management did not believe verifications were required. Perspective - The District had Federal, State and local programs in place during 2022-23 which resulted in free meals to all students at all schools. This caused District management to believe that they did not have to perform the validation process on free/reduce meal applications. The validation process was completed in April 2023, with the assistance of the Oregon Department of Education. There were no errors noted during the verification process.
Recommendation – The District should maintain open communication with the Oregon Department of Education anytime there is a change in the eligibility process or the fee structure the District establishes.
Management’s response: Management agrees with the finding. See the Corrective Action Plan