Finding 367050 (2023-002)

Section III Federal Award Findings and Questioned Costs Finding 2023-002 Issue: Eligibility Verification Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Pass-Through Agency: NYS Department of Education Criteria: The School District must verify eligibility of children in a sample of household applications approved for free and reduced price meal benefits for that school year. Condition: Verification was not performed for one of the School District's subrecipients. Cause: Adequate oversight of the verification process was not in place in order to ensure verification process occurred related to one of the School District's subrecipients. Effect or Potential Effect: The School District is not in compliance with 7 CFR §245.6a. Questioned Costs: None. Context: No verification process occurred for one of the School District's subrecipients, and it was unclear to the School District the responsibility of performing the verification process. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the School District institute additional procedures to ensure the verification process is performed as required. Views of the Responsible Officials of the Auditee: The School District agrees with condition, cause, and recommendation.