Finding 521087 (2023-005)

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

AI Summary

  • Core Issue: The School failed to provide meal benefit forms and process applications for free or reduced-price meals for the 2022-2023 school year.
  • Impacted Requirements: Compliance with 7 CFR Part 245.6 regarding eligibility determination for meal benefits was not met.
  • Recommended Follow-Up: Ensure timely processing of meal applications, notify families of their eligibility status, and integrate this information into the meals claiming system.

Finding Text

2023-005 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 245.6, the School must provide meal benefit forms for use by families in making application for free or reduced-price meals. The School must determine household eligibility for free or reduced priced meals either through direct certification of the application process at or about the beginning of the school year. Condition: Free or reduced meals applications could not be provided. The Food Service Department did not process free or reduced priced meals applications for the 2022-2023 school year. Cause: The School did not adequately monitor its Food Service Department for compliance with Federal regulations. Effect: Due to not maintaining an appropriate benefit issuance process, the School did not utilize benefit eligibility in the meals claiming process or notify families of their benefit status. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The City should process free and reduced-price meal applications at the beginning of the school year, notify the families of their benefit status and transfer the status on the application to the point-of-sale system to be used in the meals claiming process. Views of Responsible Official: Management agrees with the finding.

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
  • 521084 2023-006
    Material Weakness
  • 521085 2023-007
    Significant Deficiency Repeat
  • 521086 2023-004
    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