Finding 964732 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300075
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County incorrectly determined eligibility for 1 out of 38 meal applications, violating federal regulations.
  • Impacted Requirements: Noncompliance with Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4) regarding income verification for free or reduced-price benefits.
  • Recommended Follow-Up: Implement an additional review process for eligibility determinations to ensure compliance with federal guidelines.

Finding Text

50000 – Child and Adult Care Food Program (Significant Deficiency) Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Social Services Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 Compliance Requirements: E (Eligibility) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4) states that the local educational agency must use the income information provided by the household on the application to calculate the household’s total current income. When a household submits an application containing completed documentation, as defined in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.2, and the household’s total current income is at or below the eligibility limits specified in the Income Eligibility Guidelines as defined in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.2, the children in that household must be approved for free or reduced price benefits, as applicable. Condition The County was not in compliance with the requirements of Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). We noted the County had made incorrect eligibility status determinations for 1 of 38 sampled annual meal applications for the school year. Questioned Costs There were no direct questioned costs associated with the condition identified. Context The condition was identified as a result of the auditor’s review of sample annual meal applications submitted by households. Effect The eligibility determination process is a direct and material compliance requirement that the County must adhere to. The County is noncompliant with the requirements identified in Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). Cause The condition identified appears to have resulted due to clerical error. Repeat Finding No. Recommendation The County should ensure that it performs the eligibility determination in accordance with Title 7, U.S. Code of Federal Regulation, Part 245, Section 245.6(c)(4). To prevent future noncompliance, the County should implement an additional review process of eligibility status determination for all applications processed each year.

Categories

Subrecipient Monitoring Eligibility School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 388289 2023-002
    Significant Deficiency
  • 388290 2023-001
    Significant Deficiency
  • 388291 2023-001
    Significant Deficiency
  • 388292 2023-001
    Significant Deficiency
  • 964731 2023-002
    Significant Deficiency
  • 964733 2023-001
    Significant Deficiency
  • 964734 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.489 Child Care Disaster Relief (a) $1.98M
10.665 Schools and Roads - Grants to States $792,823
84.287 Twenty-First Century Community Learning Centers $271,931
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $258,015
84.010 Title I Grants to Local Educational Agencies $160,604
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $150,058
93.658 Foster Care_title IV-E $128,493
93.575 Child Care and Development Block Grant $126,425
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $106,598
84.173 Special Education_preschool Grants $87,169
84.196 Education for Homeless Children and Youth $75,568
84.181 Special Education-Grants for Infants and Families $53,991
10.558 Child and Adult Care Food Program $35,799
10.649 Pandemic Ebt Administrative Costs $32,000
84.424 Student Support and Academic Enrichment Program $11,702
84.027 Special Education_grants to States $11,134
84.425 Education Stabilization Fund $5,834
84.367 Improving Teacher Quality State Grants $4,851