FAC Explorer

Audit 12073

FY End
2023-06-30
Total Expended
$10.13M
Findings
12
Programs
15
Organization: Stevens Point Area Public School District (WI)
Year: 2023 Accepted: 2024-01-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8792 2023-002 Significant Deficiency - L
8793 2023-002 Significant Deficiency - L
8794 2023-002 Significant Deficiency - L
8795 2023-002 Significant Deficiency - L
8796 2023-002 Significant Deficiency - L
8797 2023-002 Significant Deficiency - L
585234 2023-002 Significant Deficiency - L
585235 2023-002 Significant Deficiency - L
585236 2023-002 Significant Deficiency - L
585237 2023-002 Significant Deficiency - L
585238 2023-002 Significant Deficiency - L
585239 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $894,660 - 0
10.555 National School Lunch Program $404,874 Yes 1
10.553 School Breakfast Program $211,056 Yes 1
84.367 Improving Teacher Quality State Grants $194,908 - 0
10.559 Summer Food Service Program for Children $166,521 Yes 1
10.558 Child and Adult Care Food Program $98,126 - 0
84.424 Student Support and Academic Enrichment Program $67,743 - 0
84.048 Career and Technical Education -- Basic Grants to States $61,461 - 0
84.010 Title I Grants to Local Educational Agencies $59,740 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $56,469 - 0
84.365 English Language Acquisition State Grants $42,239 - 0
84.173 Special Education_preschool Grants $42,065 - 0
84.011 Migrant Education_state Grant Program $21,525 - 0
84.027 Special Education_grants to States $13,223 - 0
84.425 Education Stabilization Fund $3,053 Yes 0

Contacts

Name Title Type
ZUM6KNQ7NAX7 Michael Kurtz, Ed.d. Auditee
7153455428 Jon Trautman, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedules of expenditures of federal and state awards for the Stevens Point Area Public School District are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the District. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. NOTE 4 OVERSIGHT AGENCIES The federal and state oversight agencies for the District are as follows: Federal – U.S. Department of Education State – Wisconsin Department of Public Instruction
Title: PASS-THROUGH ENTITIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Federal and state awards have been passed through the following entities: WI DHS – Wisconsin Department of Health Services WI DPI – Wisconsin Department of Public Instruction CESA 5 – Cooperative Educational Service Agency No. #5 MSTC – Mid-State Technical College

Finding Details

Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.