Finding 395905 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-06

AI Summary

  • Core Issue: The District did not keep required documentation for six applications selected for verification, violating federal regulations.
  • Impacted Requirements: 7 C.F.R. § 245.6a mandates maintaining verification documentation for three years, with specific sources of information needed for eligibility checks.
  • Recommended Follow-Up: Review the “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” and ensure compliance with federal verification processes to avoid reimbursement issues.

Finding Text

7 C.F.R. § 245.6a requires the District to verify select free and reduced food service applications. The verification process includes selecting a sample of applications and obtaining written documentation regarding income. 7 C.F.R. § 245.6a, paragraph (a)(7) states that sources of information for verification include written evidence, collateral contacts, and systems of records. Written evidence shall be used as the primary source of information for verification. 7 C.F.R. § 245.6(e) further requires that the local educational agency must maintain documentation substantiating eligibility determinations on file for 3 years after the date of the fiscal year to which they pertain, except that if audit findings have not been resolved, the documentation must be maintained as long as required for resolution of the issues raised by the audit. The District selected six applications for verification. However, the District failed to maintain supporting documentation for the six applications selected for verification. The School District should review the annual “Ohio Department of Education Office of Nutrition - Verification Instruction Manual” as well as the Federal requirements outlined within 7 C.F.R. § 245.6a. The process for obtaining and maintaining verifications should be performed in accordance with the manual. These procedures will help to verify benefits are being provided correctly as well as help to verify the District is not over or under reimbursed for claimed free and reduced meals.

Corrective Action Plan

The District understands that all documentation must be retained to support the verification process for free and reduced lunches. Procedures will be implemented to ensure the security of the documentation.

Categories

Eligibility School Nutrition Programs

Other Findings in this Audit

  • 395906 2023-002
    Material Weakness
  • 395907 2023-002
    Material Weakness
  • 395908 2023-002
    Material Weakness
  • 972347 2023-002
    Material Weakness
  • 972348 2023-002
    Material Weakness
  • 972349 2023-002
    Material Weakness
  • 972350 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $981,209
84.010 Title I Grants to Local Educational Agencies $615,555
84.027 Special Education Grants to States $509,235
10.553 School Breakfast Program $213,996
10.559 Summer Food Service Program for Children $55,151
10.555 Covid-19 National School Lunch Program $46,541
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $42,899
84.424 Student Support and Academic Enrichment Program $31,141
84.173 Special Education Preschool Grants $28,605
84.425 Covid-19 Education Stabilization Fund $5,595
10.649 Covid-19 Pandemic Ebt Administrative Costs $628