Finding 963537 (2023-005)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299411
Organization: Isd # 682 Roseau (MN)

AI Summary

  • Core Issue: Many students receiving free or reduced meals may not actually qualify based on their applications.
  • Impacted Requirements: The eligibility determination process lacks proper controls to verify family income and size against guidelines.
  • Recommended Follow-Up: The District should establish and enforce policies to ensure all meal recipients have valid applications on file.

Finding Text

Federal Program Child Nutrition Cluster (AL 10.553 & 10.555) Eligibility Criteria Per Uniform Guidance, a child’s eligibility for free and 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. Local education agencies determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Condition In a population over 250, we haphazardly selected 40 students from a listing of students who received free or reduced meals. We noted exceptions in 23 of the applications tested. Questioned Costs None Context 40 applications were selected from a population over 250. The sample was not statistically valid. Cause The District does not have controls in place to ensure that all students who receive a free or reduced meal qualify for the benefit. Effect Students received a benefit that they were not eligible for. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all students who receive a free or reduced meal have a current and accurate application on file. Corrective Action Taken The District agrees with the recommendation and will review its policies and procedures.

Categories

School Nutrition Programs Eligibility HUD Housing Programs

Other Findings in this Audit

  • 387086 2023-003
    Material Weakness Repeat
  • 387087 2023-003
    Material Weakness Repeat
  • 387088 2023-003
    Material Weakness Repeat
  • 387089 2023-003
    Material Weakness Repeat
  • 387090 2023-004
    Material Weakness
  • 387091 2023-004
    Material Weakness
  • 387092 2023-004
    Material Weakness
  • 387093 2023-004
    Material Weakness
  • 387094 2023-005
    Material Weakness
  • 387095 2023-005
    Material Weakness
  • 387096 2023-005
    Material Weakness
  • 387097 2023-005
    Material Weakness
  • 963528 2023-003
    Material Weakness Repeat
  • 963529 2023-003
    Material Weakness Repeat
  • 963530 2023-003
    Material Weakness Repeat
  • 963531 2023-003
    Material Weakness Repeat
  • 963532 2023-004
    Material Weakness
  • 963533 2023-004
    Material Weakness
  • 963534 2023-004
    Material Weakness
  • 963535 2023-004
    Material Weakness
  • 963536 2023-005
    Material Weakness
  • 963538 2023-005
    Material Weakness
  • 963539 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $125,146
10.553 School Breakfast Program $50,426
84.027 Special Education_grants to States $46,569
10.555 National School Lunch Program $42,370
84.358 Rural Education $30,972
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,432
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,900
84.173 Special Education_preschool Grants $16,907
84.425 Education Stabilization Fund $14,579
84.424 Student Support and Academic Enrichment Program $11,392
84.181 Special Education-Grants for Infants and Families $7,121