2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-004 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Procurement, Suspension and Debarment
Type of Finding: Material Weakness in Internal Control over Compliance, Qualification
Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded.
Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing.
Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required.
Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment.
Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services.
Repeat Finding: No
Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
2023-006 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications.
Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met.
Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis.
Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.