Finding 957 (2023-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-10-31

AI Summary

  • Core Issue: Three out of 22 applications for reduced meals lacked documented staff review.
  • Impacted Requirements: All applications must be reviewed to ensure completeness and accurate eligibility determination.
  • Recommended Follow-Up: The District should improve their application review process to ensure all applications are reviewed and documented properly.

Finding Text

Finding 2023-003 – ELIGIBILITY Type: Significant Deficiency in Internal Control – Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) Condition: Of the 22 applications for reduced meals that were selected for testing, 3 did not document evidence of review by staff. Criteria: The District is required to review all applications submitted for free and reduced meals to ensure the applications are completed as required and accurately determine eligibility. Cause: Management did not consistently follow established policy. Effect: Applications that are not reviewed for completeness and accuracy have the potential to incorrectly identify eligibility resulting in improper reimbursement claims. Questioned Costs: None. Recommendation: We recommend that the District review their process for preparing and reviewing applications and make the changes needed to ensure that all applications are reviewed, and evidence of the review is clearly indicated. Management’s Resp: We are in agreement with this finding.

Categories

School Nutrition Programs Cash Management Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 949 2023-002
    Significant Deficiency
  • 950 2023-002
    Significant Deficiency
  • 951 2023-002
    Significant Deficiency
  • 952 2023-002
    Significant Deficiency
  • 953 2023-002
    Significant Deficiency
  • 954 2023-003
    Significant Deficiency
  • 955 2023-003
    Significant Deficiency
  • 956 2023-003
    Significant Deficiency
  • 958 2023-003
    Significant Deficiency
  • 959 2023-004
    Material Weakness Repeat
  • 960 2023-004
    Material Weakness Repeat
  • 961 2023-004
    Material Weakness Repeat
  • 962 2023-004
    Material Weakness Repeat
  • 963 2023-004
    Material Weakness Repeat
  • 577391 2023-002
    Significant Deficiency
  • 577392 2023-002
    Significant Deficiency
  • 577393 2023-002
    Significant Deficiency
  • 577394 2023-002
    Significant Deficiency
  • 577395 2023-002
    Significant Deficiency
  • 577396 2023-003
    Significant Deficiency
  • 577397 2023-003
    Significant Deficiency
  • 577398 2023-003
    Significant Deficiency
  • 577399 2023-003
    Significant Deficiency
  • 577400 2023-003
    Significant Deficiency
  • 577401 2023-004
    Material Weakness Repeat
  • 577402 2023-004
    Material Weakness Repeat
  • 577403 2023-004
    Material Weakness Repeat
  • 577404 2023-004
    Material Weakness Repeat
  • 577405 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $498,750
84.010 Title I Grants to Local Educational Agencies $342,125
10.553 School Breakfast Program $171,345
84.367 Improving Teacher Quality State Grants $26,691
84.424 Student Support and Academic Enrichment Program $22,896
84.196 Education for Homeless Children and Youth $6,539
84.425 Education Stabilization Fund $1,980
10.649 Pandemic Ebt Administrative Costs $627