Finding Text
Verification
Federal agency: U.S. Department of Agriculture
Federal program name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555 and 10.559
Federal Award Identification Number and Year: 212MN061N1199 - 2023
Pass-Through Agency: Minnesota Department of Education
Pass-Through Number(s): 1-213-000
Award Period: June 30, 2023
Type of Finding: Significant Deficiency in Internal Control Over Compliance
Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications.
Criteria or Specific
Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child’s eligibility for free or reduced-price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility.
Context: During our testing, it was noted that one out of one applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample.
Effect: Lack of control to ensure proper classification of students participating in the programs could result in improper classifications and errors in meal count reports.
Cause: The District did not perform the review as eligibility waivers were in place during the year.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend that District designate a second person to review applications.
Views of Responsible Officials: There is no disagreement with the audit finding.