Finding 965949 (2023-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300462
Organization: Ojai Unified School District (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to correctly categorize nine students' meal eligibility until December 9, 2022, despite completing the verification process by the November 15 deadline.
  • Impacted Requirements: This situation indicates non-compliance with the verification requirements outlined in Title 7 of the U.S. Code of Federal Regulations.
  • Recommended Follow-Up: The District should implement procedures to ensure timely completion of the verification process and accurate eligibility updates.

Finding Text

Federal Program Affected Federal Agency: U.S. Department of Agriculture Pass-Through Entity: California Department of Education (CDE) Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Compliance Requirement: N (Special Tests and Provisions – Verification of Free and Reduced Price Applications) Criteria or Specific Requirements Per Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. The local education agency must verify the current free and reduced-price eligibility of households selected from a sample of applications that it has approved for free and reducedprice meals, by November 15 of each school year. The verification sample size is based on the total number of approved applications on file October 1. Condition The District did complete the verification process by November 15th of the school year. As a result, the nine students selected for verification process were incorrectly categorized as free or reduced until December 9, 2022, the date on which the District completed the verification process and changed the status of these nine students to paid. Questioned Costs There were no questioned costs associated with the identified condition, as the estimated costs for the nine overclaimed students would be below the questioned costs threshold. Context The condition was identified through inquiry with District personnel and through review of available supporting documentation. Effect The District does not appear to be in compliance with Special Test and Provision requirements for the Child Nutrition cluster. Cause The condition identified appears to have materialized due to the District’s lack of established procedures to ensure compliance with the requirements Title 7, U.S. Code of Federal Regulations, Subtitle B, Chapter II, Subchapter A, Parts 245.6a. Repeat Finding No. Recommendation The District should establish procedures to ensure the verification process is completed timely and the appropriate eligibility changes are made.

Categories

School Nutrition Programs Special Tests & Provisions Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 389485 2023-005
    Material Weakness
  • 389486 2023-005
    Material Weakness
  • 389487 2023-005
    Material Weakness
  • 389488 2023-005
    Material Weakness
  • 389489 2023-005
    Material Weakness
  • 389490 2023-005
    Material Weakness
  • 389491 2023-005
    Material Weakness
  • 389492 2023-005
    Material Weakness
  • 389493 2023-002
    Material Weakness
  • 389494 2023-002
    Material Weakness
  • 389495 2023-002
    Material Weakness
  • 389496 2023-002
    Material Weakness
  • 389497 2023-002
    Material Weakness
  • 389498 2023-002
    Material Weakness
  • 389499 2023-002
    Material Weakness
  • 389500 2023-003
    Material Weakness
  • 389501 2023-003
    Material Weakness
  • 389502 2023-003
    Material Weakness
  • 389503 2023-003
    Material Weakness
  • 389504 2023-003
    Material Weakness
  • 389505 2023-003
    Material Weakness
  • 389506 2023-003
    Material Weakness
  • 389507 2023-004
    Material Weakness
  • 389508 2023-004
    Material Weakness
  • 389509 2023-004
    Material Weakness
  • 389510 2023-004
    Material Weakness
  • 389511 2023-004
    Material Weakness
  • 389512 2023-004
    Material Weakness
  • 389513 2023-004
    Material Weakness
  • 965927 2023-005
    Material Weakness
  • 965928 2023-005
    Material Weakness
  • 965929 2023-005
    Material Weakness
  • 965930 2023-005
    Material Weakness
  • 965931 2023-005
    Material Weakness
  • 965932 2023-005
    Material Weakness
  • 965933 2023-005
    Material Weakness
  • 965934 2023-005
    Material Weakness
  • 965935 2023-002
    Material Weakness
  • 965936 2023-002
    Material Weakness
  • 965937 2023-002
    Material Weakness
  • 965938 2023-002
    Material Weakness
  • 965939 2023-002
    Material Weakness
  • 965940 2023-002
    Material Weakness
  • 965941 2023-002
    Material Weakness
  • 965942 2023-003
    Material Weakness
  • 965943 2023-003
    Material Weakness
  • 965944 2023-003
    Material Weakness
  • 965945 2023-003
    Material Weakness
  • 965946 2023-003
    Material Weakness
  • 965947 2023-003
    Material Weakness
  • 965948 2023-003
    Material Weakness
  • 965950 2023-004
    Material Weakness
  • 965951 2023-004
    Material Weakness
  • 965952 2023-004
    Material Weakness
  • 965953 2023-004
    Material Weakness
  • 965954 2023-004
    Material Weakness
  • 965955 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $390,949
10.553 School Breakfast Program $220,303
10.555 National School Lunch Program $109,727
84.367 Improving Teacher Quality State Grants $78,665
10.579 Child Nutrition Discretionary Grants Limited Availability $73,122
84.424 Student Support and Academic Enrichment Program $29,744
84.365 English Language Acquisition State Grants $20,892
10.665 Schools and Roads - Grants to States $12,804
84.027 Special Education_grants to States $2,192
84.173 Special Education_preschool Grants $1,618
10.558 Child and Adult Care Food Program $1,411
84.425 Education Stabilization Fund $75