Finding Text
2023-004: Material Weakness - Verification of Free and Reduced Price Applications
U.S. Department of Agriculture
Pass-through – Oregon Department of Education
Child Nutrition Cluster – AL # 10.555
Criteria – Verification of Free and Reduced Price Applications (NSLP). By November 15th of each school
year, the District must verify the current free and reduced price eligibility of households selected from a
sample of applications that it has approved for free and reduced price meals, unless the District is
otherwise exempt from the verification requirement. The verification sample size is based on the total
number of approved applications on file on October 1st. The District must perform the verification function
in accordance with instructions provided by the state agency. The District must follow up on children
whose eligibility status has changed as the result of verification activities to put them in the correct
category.
Condition – The District did not select or verify a sample of applications that it approved for free and
reduced price meals during the District's fiscal year ending June 30, 2023.
Cause – The District did not have adequate internal controls, policies and procedures with regard to its
responsibility to conduct verification of free and reduced price applications for the NSLP child nutrition
program.
Effect or Potential Effect – For the fiscal year ending June 30, 2023, the District may have incorrect
eligibility status with regard to households receiving free or reduced price meals.
Questioned Costs – $0
Recommendations – We recommend the District enhance internal controls to ensure that verification of
applications for free and reduced price meals are performed by the November 15th due date.
Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding.
Management will enhance internal controls to ensure requirements of verification of free and reduced
priced applications are met.