Finding 524415 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-02-25
Audit: 343693
Organization: Isd # 682 Roseau (MN)

AI Summary

  • Core Issue: The District failed to verify free and reduced price meal applications by the November 15th deadline.
  • Impacted Requirements: This violates Uniform Guidance, which mandates timely verification of eligibility for free and reduced meals.
  • Recommended Follow-Up: The District should establish and enforce new policies to ensure timely verification of applications moving forward.

Finding Text

2024-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553 & 10.555) Special Tests & Provisions Criteria Per Uniform Guidance, by November 15th of each school year, the local education agency must verify the current free and reduced price eligibility of households from a sample of applications that it has approved for free and reduced price meals. Condition We noted the verification was not done by the due date and the District did not verify the correct amount of applications. Questioned Costs None Context The District did not verify the correct amount of free and reduced applications on hand as of October 1st. The District also did not prepare this verification by the November 15th due date. Cause The District does not have controls in place to ensure that students who receive a free or reduced meal qualify for the benefit. Effect The District did not verify the correct amount of applications by the required due date. Repeat Finding Yes. Prior Audit Finding 2023-004. Recommendation The District should implement policies and procedures for verifying free and reduced applications. Corrective Action Taken The District agrees with the recommendation and will review its policies and procedures.

Corrective Action Plan

2024-003 FINDING Contact Person – Thomas A. Jerome, Superintendent Corrective Action Plan – The District will implement policies and procedures for verifying free and reduced applications. Completion Date – March 31, 2025

Categories

School Nutrition Programs Special Tests & Provisions Eligibility

Other Findings in this Audit

  • 524416 2024-003
    Material Weakness Repeat
  • 524417 2024-003
    Material Weakness Repeat
  • 524418 2024-003
    Material Weakness Repeat
  • 524419 2024-004
    Material Weakness Repeat
  • 524420 2024-004
    Material Weakness Repeat
  • 524421 2024-004
    Material Weakness Repeat
  • 524422 2024-004
    Material Weakness Repeat
  • 524423 2024-005
    Material Weakness
  • 524424 2024-005
    Material Weakness
  • 1100857 2024-003
    Material Weakness Repeat
  • 1100858 2024-003
    Material Weakness Repeat
  • 1100859 2024-003
    Material Weakness Repeat
  • 1100860 2024-003
    Material Weakness Repeat
  • 1100861 2024-004
    Material Weakness Repeat
  • 1100862 2024-004
    Material Weakness Repeat
  • 1100863 2024-004
    Material Weakness Repeat
  • 1100864 2024-004
    Material Weakness Repeat
  • 1100865 2024-005
    Material Weakness
  • 1100866 2024-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $257,791
84.010 Title I Grants to Local Educational Agencies $148,866
10.553 School Breakfast Program $48,446
84.358 Rural Education $39,686
10.555 National School Lunch Program $28,899
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,542
84.173 Special Education Preschool Grants $17,091
84.424 Student Support and Academic Enrichment Program $10,000
84.181 Special Education-Grants for Infants and Families $5,269
84.027 Special Education Grants to States $1,813
84.048 Career and Technical Education -- Basic Grants to States $1,245