SCHOHARIE CENTRAL SCHOOL DISTRICT

Child Nutrition - Eligibility Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Lunch Programs and School Breakfast Program CFDA No. 10.553 and CFDA No. 10.555) passed through the New York State Education Department. Criteria: A child?s eligibility for free or 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 educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/schoolmeals/income-eligibility-guidelines. Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Programs. Children from households with incomes above 130 percent but at or below 185 percent of Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR section 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772 (a)(6) and 1773(e))). Statement of Condition: During our testing, we noted one application for free meals was calculated incorrectly. The District determined the household was ineligible for free or reduced price meals, however, based on the income eligibility guidelines, the household was eligible for reduced price meals. Additionally, there was one application that could not be located, therefore, we were unable to verify whether the eligibility of the household for free or reduced prices meals was accurate. Statement of Cause: The District?s school lunch software automatically calculates the eligibility of each household based on the data input into the software. The household income was incorrectly input into the software causing the incorrect determination of eligibility for that household. While there is a review of the application received, there is no review of the input into the software and the individual who reviews the application is the same individual who inputs the information into the software. Regarding the missing application, there was turnover in the position responsible for performing the calculation at the end of 2019/2020, and this application could not be located by the person currently responsible. Statement of Effect: The District received less federal funding than they were eligible for as they were not being reimbursed as the meals were charged to the family at full price rather than being reduced. It cannot be determined what the potential effect on the District could be regarding the application that could not be located. Questioned Cost: None. Perspective Information: A sample of 60 applications for free or reduced price meals were selected for testing, the entire population of families receiving free or reduced price meals through submission of applications to the District. Any other students receiving free or reduced price meals were automatically eligible and directly certified through the county. Our sample therefore represented the complete population of applicants. Based on testing of the complete population, there was one application that was incorrectly calculated and one missing application. Repeat Finding: No Recommendation: We recommend that the District ensure a thorough review of the applications and related income guidelines compared to the information in the software is completed by an individual without responsibility for eligibility determination under the program. Views of the Responsible Officials and Planned Corrective Actions:

Child Nutrition - Eligibility Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Lunch Programs and School Breakfast Program CFDA No. 10.553 and CFDA No. 10.555) passed through the New York State Education Department. Criteria: A child?s eligibility for free or 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 educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child?s household to published income eligibility guidelines. In addition to publishing income eligibility information in the Federal Register, FNS makes it available on the FNS website at http://www.fns.usda.gov/schoolmeals/income-eligibility-guidelines. Children from households with incomes at or below 130 percent of the Federal poverty level are eligible to receive meals or milk free under the School Nutrition Programs. Children from households with incomes above 130 percent but at or below 185 percent of Federal poverty level are eligible to receive reduced price meals. Persons from households with incomes exceeding 185 percent of the poverty level pay the full price (7 CFR section 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772 (a)(6) and 1773(e))). Statement of Condition: During our testing, we noted one application for free meals was calculated incorrectly. The District determined the household was ineligible for free or reduced price meals, however, based on the income eligibility guidelines, the household was eligible for reduced price meals. Additionally, there was one application that could not be located, therefore, we were unable to verify whether the eligibility of the household for free or reduced prices meals was accurate. Statement of Cause: The District?s school lunch software automatically calculates the eligibility of each household based on the data input into the software. The household income was incorrectly input into the software causing the incorrect determination of eligibility for that household. While there is a review of the application received, there is no review of the input into the software and the individual who reviews the application is the same individual who inputs the information into the software. Regarding the missing application, there was turnover in the position responsible for performing the calculation at the end of 2019/2020, and this application could not be located by the person currently responsible. Statement of Effect: The District received less federal funding than they were eligible for as they were not being reimbursed as the meals were charged to the family at full price rather than being reduced. It cannot be determined what the potential effect on the District could be regarding the application that could not be located. Questioned Cost: None.Child Nutrition - Eligibility Perspective Information: A sample of 60 applications for free or reduced price meals were selected for testing, the entire population of families receiving free or reduced price meals through submission of applications to the District. Any other students receiving free or reduced price meals were automatically eligible and directly certified through the county. Our sample therefore represented the complete population of applicants. Based on testing of the complete population, there was one application that was incorrectly calculated and one missing application. Repeat Finding: No Recommendation: We recommend that the District ensure a thorough review of the applications and related income guidelines compared to the information in the software is completed by an individual without responsibility for eligibility determination under the program. Views of the Responsible Officials and Planned Corrective Actions: The District will improve its record-keeping as it pertains to the Child Nutrition eligibility applications. The Superintendent of Schools and the Interim Business Administrator will ensure correction and compliance. The names of the individuals are the signatories to the plan, David Blanchard and Robert Bonaker. The Members of the Board of Education will monitor this financial activity.

Paid Lunch Equity Calculation Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Lunch Program and School Breakfast Program CFDA No. 10.553 and CFDA No. 10.555) passed through the New York State Education Department. Criteria: Paid Lunch Equity requirement 7 CFR section 210.14(e). Annually, the District is required to perform this calculation to determine whether its paid lunch price requires adjustment. Statement of Condition: The paid lunch equity calculation was completed. However, the required increase of $.04 was not instituted by the District. Statement of Cause: The District elected to forgo the required price increase. Statement of Effect: The District did not comply with the paid lunch equity requirement. Questioned Costs: None Perspective Information: The paid lunch equity calculation is required to be performed on an annual basis by November 15th of each year and submitted by December 15th. The paid lunch equity calculator performed for 2019/2020 was submitted in a timely manner, but the District did not increase paid lunch prices in accordance with the calculator. Repeat Finding: No Recommendation: We recommend that the District implement price increases resulting from the paid lunch equity calculation as required. Views of the Responsible Officials and Planned Corrective Actions:

Paid Lunch Equity Calculation Information on Federal Program: U.S. Department of Agriculture Child Nutrition Cluster (National School Lunch Program and School Breakfast Program CFDA No. 10.553 and CFDA No. 10.555) passed through the New York State Education Department. Criteria: Paid Lunch Equity requirement 7 CFR section 210.14(e). Annually, the District is required to perform this calculation to determine whether its paid lunch price requires adjustment. Statement of Condition: The paid lunch equity calculation was completed. However, the required increase of $.04 was not instituted by the District. Statement of Cause: The District elected to forgo the required price increase. Statement of Effect: The District did not comply with the paid lunch equity requirement. Questioned Costs: None Perspective Information: The paid lunch equity calculation is required to be performed on an annual basis by November 15th of each year and submitted by December 15th. The paid lunch equity calculator performed for 2019/2020 was submitted in a timely manner, but the District did not increase paid lunch prices in accordance with the calculator. Repeat Finding: No Recommendation: We recommend that the District implement price increases resulting from the paid lunch equity calculation as required. Views of the Responsible Officials and Planned Corrective Actions: The District will proceed to utilize the Paid Lunch Equity Calculation in the future school years. For 2020-21, all students are eligible to receive free meals/milk, per the USDA, in response to the COVID-19 pandemic. The Superintendent of Schools and the Interim Business Administrator will ensure correction and compliance. The names of the individuals are the signatories to the plan, David Blanchard and Robert Bonaker. The Members of the Board of Education will monitor this financial activity.

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