City of Charlottesville, VirginiaLocal Government

2020-001: Child Nutrition Cluster Eligibility Condition: One student tested had a household income in excess of the approved limit for free lunch. Due to a miscalculation of the total household income, the student was approved for free lunch benefits in error. Criteria: Students must meet certain household income ranges to be eligible for free or reduced lunches. Cause: There was an error in the total household income calculation resulting in improper approval. Effect: An ineligible student received free lunch instead of reduced lunch. Questioned Cost Amount: The total cost difference for reduced lunch for 180 school days is $72. Perspective Information: The finding occurred in one of fifty-three students selected for testing. Recommendation: We recommend application approvals and calculations be reviewed. Views of Responsible Officials and Planned Corrective Action: Employees completing applications will exercise more care in calculations of income.

2020-002: Workforce Innovation and Opportunity Act Cluster Subrecipient Monitoring Condition: Subrecipient monitoring was performed by City staff, but no review of the completed monitoring was documented. Criteria: Controls over subrecipient monitoring must be appropriately executed as required by the Uniform Guidance. Cause: Review of subrecipient monitoring is not documented. Effect: The implementation of controls for review of the results of subrecipient monitoring visits is difficult to verify without documentation of review. Without sufficient review, findings may continue unaddressed by the City. Questioned Cost Amount: Not applicable. Perspective Information: This finding applies to the City?s only Workforce Innovation and Opportunity Act Cluster subrecipient. Recommendation: We recommend that the review of the monitoring performed by the City staff is documented for subrecipient monitoring visits. Views of Responsible Officials and Planned Corrective Action: Staff will document review process for subrecipient monitoring documentation.

2020-003: Child Nutrition Cluster Eligibility Condition: Three students were approved for reduced meals via Medicaid Direct Certification, yet they were provided free meals by the City. Another student was approved for free meals via Medicaid Direct Certification but was provided reduced meals. Criteria: Direct certified students are automatically awarded the state approved eligibility from the direct certification listing. Cause: There was a software error affecting the import of the direct cert information, resulting in the improper award of eligibility. Effect: Ineligible students are receiving free lunch. Eligible students are not receiving free lunch. Questioned Cost Amount: The questioned cost based on the number of students found with the error is $7,045.50. Amount is calculated based on the total cost of $72 per student for reduced lunch for 180 school days. Perspective Information: The finding occurred in four of fifty-three students selected for testing. Recommendation: We recommend that staff ensure the software is accurately awarding eligibility for direct certification students based on the status approved by the state. Views of Responsible Officials and Planned Corrective Action: Staff importing direct certification listings will spot check student eligibility.

2020-004: Federal Transportation Formula Grants Subrecipient Monitoring Condition: Not all aspects of the City?s subrecipient monitoring procedures were performed during the year. Criteria: Subrecipient activities should be monitored to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Cause: Staff turnover during fiscal year 2020 caused a vacancy in the staff position that traditionally completed these aspects of subrecipient monitoring. No other staff were assigned the responsibilities while the position was open. However, the City did perform other aspects of monitoring. Effect: Subrecipient monitoring was not performed. Perspective Information: This finding applies to the City?s only Federal Transportation Formula Grant subrecipient. Recommendation: We recommend that all subreceipients for the Federal Transportation Formula Grant are monitored annually with appropriate documentation retained on file. Additionally, a member of management or appropriate staff should review the results of the monitoring visits. If a vacancy in a staff position occurs, ensure that another staff member will fulfill the monitoring responsibilities. Views of Responsible Officials and Planned Corrective Action: A new staff member was hired subsequent to year end who will be responsible to complete regular subrecipient monitoring. Visits will begin occurring promptly to review fiscal year 2020 and future visits will occur regularly in upcoming fiscal years

Condition: One student tested had a household income outside of the approved range, but was approved for eligibility due to a miscalculation of the total household income. Criteria: Students must meet certain household income ranges to be eligible for free or reduced lunches. Cause: There was an error in the total household income calculation resulting in improper approval. Effect: An ineligible student received free lunch instead of reduced lunch. Questioned Cost Amount: The total cost of reduced lunch for 180 school days is $72. Perspective Information: The finding occurred in one of twenty five students selected for testing. Recommendation: We recommend application approvals and calculations be reviewed.

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