Finding 580095 (2023-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-07

AI Summary

  • Core Issue: The District failed to complete the required verification process for free and reduced meal eligibility by the November 15 deadline, conducting it instead in March 2023.
  • Impacted Requirements: This delay may lead to inaccurate eligibility determinations, violating USDA guidelines.
  • Recommended Follow-up: The District should ensure ongoing communication with the Oregon Department of Education regarding any changes in eligibility processes or fee structures.

Finding Text

No. 2023-004 – Material weakness in internal controls and noncompliance related to Special Tests and Provisions-Verifications. Criteria – The USDA requires the District complete a verification process each school year, to ensure applicants are eligible and are properly classified as free or reduced. This should be done by November 15 of each year. Condition – The District did not perform the verification process until March 2023. Effect – Eligibility determinations may not be accurately made in accordance with the federal income eligibility guidelines. Cause – District management did not believe verifications were required. Perspective - The District had Federal, State and local programs in place during 2022-23 which resulted in free meals to all students at all schools. This caused District management to believe that they did not have to perform the validation process on free/reduce meal applications. The validation process was completed in April 2023, with the assistance of the Oregon Department of Education. There were no errors noted during the verification process. Recommendation – The District should maintain open communication with the Oregon Department of Education anytime there is a change in the eligibility process or the fee structure the District establishes. Management’s response: Management agrees with the finding. See the Corrective Action Plan

Categories

Special Tests & Provisions Eligibility Material Weakness School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3648 2023-002
    Material Weakness
  • 3649 2023-002
    Material Weakness
  • 3650 2023-003
    Significant Deficiency
  • 3651 2023-003
    Significant Deficiency
  • 3652 2023-004
    Material Weakness
  • 3653 2023-004
    Material Weakness
  • 580090 2023-002
    Material Weakness
  • 580091 2023-002
    Material Weakness
  • 580092 2023-003
    Significant Deficiency
  • 580093 2023-003
    Significant Deficiency
  • 580094 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $236,400
84.367 Improving Teacher Quality State Grants $38,824
10.553 School Breakfast Program $35,746
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $34,995
10.555 National School Lunch Program $16,034
84.424 Student Support and Academic Enrichment Program $12,503
84.027 Special Education_grants to States $9,373
84.048 Career and Technical Education -- Basic Grants to States $8,376
84.173 Special Education_preschool Grants $2,064
10.559 Summer Food Service Program for Children $1,631
84.425 Education Stabilization Fund $1,014
84.358 Rural Education $48