Finding 52403 (2022-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-06

AI Summary

  • Core Issue: The District lacks a proper process for verifying free and reduced-price meal applications, leading to non-compliance with federal requirements.
  • Impacted Requirements: Verification must be conducted on a sample of approved applications by November 15 each year, but the District selected an inappropriate application for verification.
  • Recommended Follow-up: Use food service software to randomly select applications for verification and ensure supervisory review and approval of all verification reports before submission.

Finding Text

Finding: The District does not have a process to ensure compliance with verification of free and reducedprice applications. Criteria: The April 2022 Office of Management and Budget Compliance Supplement states the following for Compliance Requirements-Verification of Free and Reduce- Price Applications: ?By November 15th of each school year, the LEA?must verify the current free and reduced-price eligibility of households selected from a sample of applications that is has approved for free and reduced-price meals.? The Illinois State Board of Education issued the following in September 2021, ?The U.S. Department of Agriculture is requiring all School Nutrition Program sponsors who received and approved Household Eligibility Applications between July 1 and October 1, 2021, to conduct Verification for School Year 2021- 2022?.For Verification, School Food Authorities (SFAs) are required to verify income for a small percentage of households approved for free or reduced-price meals each school year.? Condition: The District selected an application to verify from a pile of all applications. The application selected for verification procedures was not approved for free or reduced-price meals and was the personal application of the employee performing the verification procedures. Error-prone applications were not selected. The population of applications and data submitted to the state of Illinois was from a manual count rather than the point-of-sale system. 76 Fulton County Community Unit School District #3 Schedule of Findings and Questioned Costs Year Ended June 30, 2022 Cause: The District did not use the food service software to randomly generate the list of applications to be verified. The District manually selected an application without consideration to the population or appearance of conflict of interest. Effect: The District did not perform verification procedures on an application that was approved for free or reduced-price meals. Questioned Costs: $0 Context: The District reported twenty-three applications for free or reduced-price meal benefits, two applications as error prone income applications, and one application to be tested on the Verification Summary Report submitted to the state of Illinois. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District use the food service point of sale system software to generate reports to complete the Verification Summary Report and to randomly generate the error prone application to be tested through verification procedures. We recommend the District require documentation of supervisory review of all verification reports, procedures, and conclusions. The supervisor should sign the report prior to submission and should sign the conclusion form of each verified application indicating review and approval. Response and Corrective Action Plan: The District will require the food service software to be used for verification data and selection of applications. The District will require documented supervisory approval of verification conclusions and reports submitted to the state of Illinois. Person Responsible: Jodee Mathis

Categories

Procurement, Suspension & Debarment Eligibility School Nutrition Programs

Other Findings in this Audit

  • 52398 2022-003
    Material Weakness
  • 52399 2022-004
    Material Weakness
  • 52400 2022-003
    Material Weakness
  • 52401 2022-004
    Material Weakness
  • 52402 2022-003
    Material Weakness
  • 52404 2022-003
    Material Weakness
  • 52405 2022-004
    Material Weakness
  • 52406 2022-003
    Material Weakness
  • 52407 2022-004
    Material Weakness
  • 52408 2022-003
    Material Weakness
  • 52409 2022-004
    Material Weakness
  • 628840 2022-003
    Material Weakness
  • 628841 2022-004
    Material Weakness
  • 628842 2022-003
    Material Weakness
  • 628843 2022-004
    Material Weakness
  • 628844 2022-003
    Material Weakness
  • 628845 2022-004
    Material Weakness
  • 628846 2022-003
    Material Weakness
  • 628847 2022-004
    Material Weakness
  • 628848 2022-003
    Material Weakness
  • 628849 2022-004
    Material Weakness
  • 628850 2022-003
    Material Weakness
  • 628851 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser Ii) Fund $223,199
84.027 Special Education_grants to States (idea Part B) $142,221
84.425 Covid-19 American Rescue Plan-Elementary and Secondary School Emergency Relief (arp- Esser) Fund $140,616
84.010 Title I Grants to Local Educational Agencies $27,818
32.009 Emergency Connectivity Fund Program $26,960
93.778 Medical Assistance Program $22,546
10.555 Commodities- (noncash) $15,645
84.367 Supporting Effective Instruction State Grant $14,744
10.555 National School Lunch Program $13,691
84.358 Rural Education $13,686
10.560 Covid-19 State Administrative Expenses for Child Nutrition $11,948
84.424 Student Support and Academic Enrichment Program $10,000
84.173 Special Education_preschool Grants (idea Preschool) $9,394
10.555 Commodities- Dod (noncash) $7,793
84.425 Covid-19 Governor's Emergency Education Relief Fund (geer Ii) $5,000
84.027 Covid-19 Arp Special Education_grants to States (idea Part B) $2,730
10.553 School Breakfast Program $2,369
84.173 Covid-19 Arp Special Education_preschool Grants (idea Preschool) $1,972
10.649 Covid-19 Pandemic Ebt Administrative Costs $614