Finding 585322 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-18
Audit: 12128
Organization: Unified School District No. 428 (KS)
Auditor: Adamsbrown LLC

AI Summary

  • Core Issue: Two households incorrectly received reduced price meals instead of being classified as paid, leading to improper eligibility determinations.
  • Impacted Requirements: Districts must verify free and reduced price meal eligibility by November 15th each year, ensuring accurate calculations of household income.
  • Recommended Follow-Up: Review and strengthen verification controls to ensure only eligible households receive free or reduced price meals.

Finding Text

2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.

Categories

School Nutrition Programs Special Tests & Provisions Eligibility

Other Findings in this Audit

  • 8875 2023-001
    Significant Deficiency Repeat
  • 8876 2023-002
    Significant Deficiency
  • 8877 2023-001
    Significant Deficiency Repeat
  • 8878 2023-002
    Significant Deficiency
  • 8879 2023-001
    Significant Deficiency Repeat
  • 8880 2023-002
    Significant Deficiency
  • 585317 2023-001
    Significant Deficiency Repeat
  • 585318 2023-002
    Significant Deficiency
  • 585319 2023-001
    Significant Deficiency Repeat
  • 585320 2023-002
    Significant Deficiency
  • 585321 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.27M
84.027 Special Education_grants to States $1.02M
84.010 Title I Grants to Local Educational Agencies $726,874
10.559 Summer Food Service Program for Children $289,780
10.553 School Breakfast Program $270,078
93.558 Temporary Assistance for Needy Families $171,705
84.367 Improving Teacher Quality State Grants $98,824
10.582 Fresh Fruit and Vegetable Program $89,975
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $87,811
84.011 Migrant Education_state Grant Program $66,542
10.558 Child and Adult Care Food Program $57,013
84.173 Special Education_preschool Grants $45,000
84.424 Student Support and Academic Enrichment Program $37,601
84.048 Career and Technical Education -- Basic Grants to States $32,792
84.365 English Language Acquisition State Grants $27,833
84.425 Education Stabilization Fund $8,789