Finding 37051 (2022-012)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-19
Audit: 35248
Organization: Susquenita School District (PA)
Auditor: Trout CPA

AI Summary

  • Core Issue: The School District failed to verify income eligibility for free and reduced meal applications as required.
  • Impacted Requirements: Verification process must be completed by November 15th; lack of controls led to non-compliance.
  • Recommended Follow-Up: Implement timely verification procedures and ensure proper follow-up on applications lacking income documentation.

Finding Text

#2022-012 COVID-19 - School Breakfast Program - AL #10.553 and COVID-19 - National School Lunch Program - AL #10.555 Criteria: The School District is required to verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced meals. If the verification process determines changes to applicant free and reduced status, the School District is required to make those changes. Statement of Condition: For the two applications to be reviewed, the School District did not perform the income verification process. Cause and Effect: The School District did not have proper controls in place to ensure that the verification process was completed in a timely manner as required for the year ended June 30, 2022. Questioned Costs: None over the reportable threshold of $25,000 as the School District operated under the seamless summer program during the fiscal year, where all students became eligible to receive free meals. Identification of Repeat Finding: Yes Recommendation: We recommend that management implement procedures to ensure that the eligibility verification process is completed timely by the required November 15th deadline. Additionally, the School District should implement procedures to include follow up when provided with applications that are not supported by the appropriate income documentation. The School District should ensure that these students are withdrawn from the program. View of Responsible Officials and Planned Corrective Action: This issue was from a previous year, and has been corrected this current fiscal year and will not be an issue moving forward.

Corrective Action Plan

This issue was from a previous year, and has been corrected this current fiscal year (2022-2023) and will not be an issue moving forward.

Categories

School Nutrition Programs Eligibility

Other Findings in this Audit

  • 37052 2022-012
    Material Weakness Repeat
  • 37053 2022-012
    Material Weakness Repeat
  • 613493 2022-012
    Material Weakness Repeat
  • 613494 2022-012
    Material Weakness Repeat
  • 613495 2022-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $295,785
10.553 School Breakfast Program $182,486
10.555 National School Lunch Program $57,513
84.367 Supporting Effective Instruction State Grants $51,393
84.424 Student Support and Academic Enrichment Program $19,643
84.027 Special Education_grants to States $17,058
84.425 Education Stabilization Fund $13,175
32.009 Emergency Connectivity Fund Program $7,292
84.173 Special Education_preschool Grants $3,495
10.649 Pandemic Ebt Administrative Costs $614