Finding 521084 (2023-006)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-02-03
Audit: 341024
Organization: City of Medford (MA)

AI Summary

  • Core Issue: The Food Service Department failed to verify eligibility for free and reduced meal benefits on time, violating federal regulations.
  • Impacted Requirements: Compliance with 7 CFR Part 245.6a(c) regarding timely verification of household applications.
  • Recommended Follow-up: Implement new procedures to ensure timely and accurate verification of meal benefit applications.

Finding Text

2023-006 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Child Nutrition Cluster – CFDA 10.553 & 10.555 Material Weakness in Internal Controls over Compliance and Compliance Finding Criteria: Per 7 CFR Part 245.6a(c), the School must verify eligibility of children in a sample of household applications approved for free and reduced priced meal benefits for that school year. Condition: The Food Service Department did not perform its verification process by the date required by the state pass-through agency. Cause: The Food Service Department did not process free or reduced priced meals applications for the 2022-2023 school year. Effect: The School is not in compliance with federal regulations of the program. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should implement procedures to comply with the programs’ verification requirements in an accurate and timely manner. Views of Responsible Official: Management agrees with the finding.

Corrective Action Plan

Condition: The Food Service Department did not perform its verification process by the date required by the state pass-through agency. Corrective Action Planned: No applications were submitted to be verified. The school district prompted caregivers on numerous occasions to return the forms without receiving any. Anticipated Completion Date: 2/17/2025 Contact: Peter Cushing, Assistant Superintendent

Categories

School Nutrition Programs Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 521082 2023-004
    Material Weakness
  • 521083 2023-005
    Material Weakness
  • 521085 2023-007
    Significant Deficiency Repeat
  • 521086 2023-004
    Material Weakness
  • 521087 2023-005
    Material Weakness
  • 521088 2023-006
    Material Weakness
  • 521089 2023-007
    Significant Deficiency Repeat
  • 521090 2023-004
    Material Weakness
  • 521091 2023-005
    Material Weakness
  • 521092 2023-006
    Material Weakness
  • 521093 2023-007
    Significant Deficiency Repeat
  • 521094 2023-010
    Material Weakness
  • 521095 2023-008
    Material Weakness
  • 521096 2023-009
    Significant Deficiency
  • 521097 2023-008
    Material Weakness
  • 521098 2023-009
    Significant Deficiency
  • 521099 2023-008
    Material Weakness
  • 521100 2023-009
    Significant Deficiency
  • 521101 2023-008
    Material Weakness
  • 521102 2023-009
    Significant Deficiency
  • 1097524 2023-004
    Material Weakness
  • 1097525 2023-005
    Material Weakness
  • 1097526 2023-006
    Material Weakness
  • 1097527 2023-007
    Significant Deficiency Repeat
  • 1097528 2023-004
    Material Weakness
  • 1097529 2023-005
    Material Weakness
  • 1097530 2023-006
    Material Weakness
  • 1097531 2023-007
    Significant Deficiency Repeat
  • 1097532 2023-004
    Material Weakness
  • 1097533 2023-005
    Material Weakness
  • 1097534 2023-006
    Material Weakness
  • 1097535 2023-007
    Significant Deficiency Repeat
  • 1097536 2023-010
    Material Weakness
  • 1097537 2023-008
    Material Weakness
  • 1097538 2023-009
    Significant Deficiency
  • 1097539 2023-008
    Material Weakness
  • 1097540 2023-009
    Significant Deficiency
  • 1097541 2023-008
    Material Weakness
  • 1097542 2023-009
    Significant Deficiency
  • 1097543 2023-008
    Material Weakness
  • 1097544 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.81M
14.218 Community Development Block Grants/entitlement Grants $2.01M
84.027 Special Education Grants to States $1.05M
84.010 Title I Grants to Local Educational Agencies $670,585
10.553 School Breakfast Program $222,829
84.425U Education Stabilization Fund $200,000
84.027X Special Education Grants to States $115,623
10.555 National School Lunch Program $101,286
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $79,317
16.922 Equitable Sharing Program $58,733
93.959 Block Grants for Prevention and Treatment of Substance Abuse $43,553
84.173 Special Education Preschool Grants $32,388
84.424 Student Support and Academic Enrichment Program $31,268
84.365 English Language Acquisition State Grants $26,114
84.173X Special Education Preschool Grants $24,274
10.558 Child and Adult Care Food Program $23,887
84.048 Career and Technical Education -- Basic Grants to States $14,922
84.425W Education Stabilization Fund $9,500
84.425D Education Stabilization Fund $6,953
16.607 Bulletproof Vest Partnership Program $3,502
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $2,187