Finding Text
Lack of Proper Review – Eligibility
Federal Agency: U.S. Department of Agriculture
Federal Program Title: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, and 10.556
Federal Award Identification Number and Year: 212MN061N1199- 2023
Pass-Through Agency: Minnesota Department of Agriculture
Pass-Through Number(s): 1-2342-000
Award Period: June 30, 2023
Type of Finding: Material Weakness in Internal Control Over Compliance
Condition: During eligibility testing, it was noted that the paper applications did not contain documentation of review and approval for the applicants final determination into the program.
Criteria or Specific
Requirement: The District should have controls in place to ensure the accuracy of all eligibility applications. All controls should be formally documented to ensure they have been properly implemented.
Context: All paper applications have no review and approval. The samples were statistically valid samples.
Effect: Lack of proper documentation of controls over compliance with eligibility requirements could result in errors or intentional misrepresentation of applicants eligibility into the program. This could ultimately result in questioned costs.
Cause: Oversight.
Repeat Finding: No.
Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented.
Views of Responsible Officials: There is no disagreement with the audit finding.