Finding 517126 (2024-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-12-30

AI Summary

  • Core Issue: The District's reported number of children eligible for free and reduced-price meals does not match the data in its student information system, leading to incorrect poverty rate determinations.
  • Impacted Requirements: The District failed to maintain supporting documentation and lacked a review process for the grant application, violating eligibility criteria.
  • Recommended Follow-Up: Implement a review process for grant applications and ensure retention of accurate student count data from the management system.

Finding Text

Criteria or Specific Requirement Eligibility - When determining eligibility, a LEA must select a poverty measure from among the following data sources: (1) the number of children ages 5–17 in poverty counted in the most recent census; (2) the number of children eligible for free and reduced price lunches; (3) the number of children in families receiving TANF; (4) the number of children eligible to receive Medicaid assistance; or (5) a composite of these data sources. The District selected the number of children eligible for free and reduced price lunches as the poverty measure. The District’s system of internal control must include review and retention of the documentation supporting the counts of children eligible for free and reduced lunches for all attendance areas reported in the grant application. The District may use the district-wide poverty average or the poverty average for the respective grade-span grouping. A LEA may serve, for one additional year, an attendance area that is not currently eligible but was eligible and served in the preceding year. The District’s system of internal control should include the review of the information reported to assure the accuracy and compliance with the program requirements Additionally, a school at or above 40 percent poverty or a school that receives a waiver from the SEA may use its Part A funds, along with other federal, state, and local funds, to operate a schoolwide program to upgrade the instructional program in the whole school. Condition The number of children eligible for free and reduced priced meals reported for four attendance areas in the grant application did not match to the counts recorded in the District’s student information management system, which maintains the data for children eligible for free and reduced priced meals. Reliable data from the information management system was either not used or was used but the record of the data was not maintained as support for the numbers included on the grant application. The information included on the grant application was not reviewed by another knowledgeable individual prior to submission. The District’s internal control system is lacking a review process of the grant application information resulting in an incorrect determination of poverty rate of the attendance areas. Cause The District does not have an established review process for verifying the accuracy of information reported in the grant application and has not retained the supporting documentation to substantiate the reported data. Effect or Potential Effect The District’s eligibility calculation was inconsistent with the supporting documentation from free and reduced lunch applications resulting in an incorrect determination of poverty rate in an attendance area. Questioned Costs None. Context The District’s low income student counts reported for five of its six attendance areas and one of its six attendance areas did not agree to the supporting information contained in the District’s student management system for the dates reported on the 2023 – 2024 and 2022 – 2023 grant applications, respectively. The counts reported for two of the attendance areas incorrectly resulted in poverty rate greater than 40% in the 2023 – 2024 grant application and one of the attendance areas incorrectly resulted in poverty rate greater than 40% in the 2022 – 2023 grant application. Identification of Repeat Finding This is not a repeat finding. Recommendation The District should obtain and retain student count information from the District’s student management system for the Title I grant application. Furthermore, once the grant application is completed, it should be reviewed by another knowledgeable individual. Views of Responsible Officials Fremont Count School District #1 will review and retain supporting documentation for the numbers of free and reduced lunch applicants in determining eligibility for the Title I grant. See Corrective Action Plan

Categories

Eligibility School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 517122 2024-001
    Significant Deficiency
  • 517123 2024-001
    Significant Deficiency
  • 517124 2024-001
    Significant Deficiency
  • 517125 2024-001
    Significant Deficiency
  • 517127 2024-001
    Significant Deficiency
  • 517128 2024-002
    Significant Deficiency Repeat
  • 517129 2024-002
    Significant Deficiency Repeat
  • 517130 2024-002
    Significant Deficiency Repeat
  • 1093564 2024-001
    Significant Deficiency
  • 1093565 2024-001
    Significant Deficiency
  • 1093566 2024-001
    Significant Deficiency
  • 1093567 2024-001
    Significant Deficiency
  • 1093568 2024-001
    Significant Deficiency
  • 1093569 2024-001
    Significant Deficiency
  • 1093570 2024-002
    Significant Deficiency Repeat
  • 1093571 2024-002
    Significant Deficiency Repeat
  • 1093572 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010A Title I Grants to Local Educational Agencies $579,539
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $475,234
84.027A Special Education_grants to States (idea, Part B) $373,413
84.371C Comprehensive Literacy Development $315,069
10.555 National School Lunch Program $293,453
84.367A Supporting Effective Instruction State Grants $132,779
84.060A Indian Education_grants to Local Educational Agencies $101,295
10.553 School Breakfast Program $67,213
84.287C Twenty-First Century Community Learning Centers $59,698
10.582 Fresh Fruit and Vegetable Program $47,113
10.555 National School Lunch Program- Usda Commodities $46,518
84.048A Career and Technical Education -- Basic Grants to States $45,433
10.555 Supply Chain Assistance Funds $38,081
10.559 Summer Food Service Program for Children $11,298
84.425U American Rescue Plan - Elementary and Secondary School Emergency Releif (arp Esser) $7,497
10.579 Child Nutrition Discretionary Grants Limited Availability $7,237
84.425C Governor's Emergency Education Relief (geer) Fund $4,629
84.173A Special Education_preschool Grants (idea Preschool) $4,159
84.424A Student Support and Academic Enrichment Program $3,201
10.560 State Administrative Expenses for Child Nutrition $723