Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: One quarterly report submitted for Medicaid reimbursement was not submitted within the 40-
day window after quarter end.
Criteria: Quarterly Medicaid reports must be submitted within 40 days of quarter end.
Cause: The District’s Medicaid reimbursements could be impacted.
Effect: The District did not submit their quarterly report timely.
Questioned Costs: Not Applicable
Recommendation: We recommend that the District establish controls ensure quarterly reports are
submitted on time.Corrective Action Plan: The District receives notices from our Medicaid consultants reminding us
multiple times before the deadline comes. If the district has not submitted by the second notice, we will
schedule a meeting to dedicate time to submitting on time.
Condition: One quarterly report submitted for Medicaid had transposition errors in relation to the
supporting expenditures.
Criteria: Quarterly Medicaid reports should be prepared accurately based on expenditures for Medicaid
related services provided by the District.
Cause: The District submitted a quarterly report with transposition errors.
Effect: The District’s quarterly report and final cost report were misstated.
Questioned Costs: Not Applicable
Recommendation: We recommend that the District establish controls to review quarterly reports against
the supporting expenditures prior to submission.
Corrective Action Plan: The business manager will review numbers entered by other staff members. The
assistant to the business manager will review the information entered by the business manager.
Condition: One consent to bill Wisconsin Medicaid form provided was signed consent by the eligible
student’s parent or guardian for a different District.
Criteria: Wisconsin Department of Health Services requires Wisconsin School Districts to obtain onetime
consent by the eligible student’s parent or guardian in order to bill Medicaid. This one-time consent
is not transferable to a different District if the student were to transfer.
Cause: The District does not have a current Consent to Bill Wisconsin Medicaid Form for one eligible
student.
Effect: The District received Medicaid reimbursements for billed services they did not have consent to
bill for.Questioned Costs: $182 of this students’ services was billed to Medicaid.
Recommendation: We recommend that the District obtain signed Consent to Bill Wisconsin Medicaid
Forms for all eligible students.
Corrective Action Plan: The District will have a dual review process so this mistake does not happen
again.
Condition: One employee was paid at a rate less than their stated contract rate.
Criteria: The District should have review processes in place over payroll procedures to ensure proper
pay rates are being paid to all employees based on their contracted rate of pay.
Cause: The District’s controls did not identify a discrepancy between the salaried pay rate and the contract
rate.
Effect: The employee did not receive their full contract pay for the school year.
Questioned Costs: Not Applicable
Recommendation: We recommend the District establish controls over payroll to ensure proper
contract rates are being paid.
Corrective Action Plan: The District will have a dual review process so this mistake does not happen
again.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: Supporting documentation for the monthly food service meals provided did not align with the
claims reported for reimbursement by free, reduced, and paid categories.
Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition
program for reporting and reimbursement.
Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the
amounts reported to the Wisconsin Department of Public Instruction for reimbursement.
Effect: The District’s reimbursement claims were misstated.
Questioned Costs: $1,729
Recommendation: We recommend that the District establish controls to review claim documentation prior
to submission.
Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students
switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading
to discrepancies.
Condition: One quarterly report submitted for Medicaid reimbursement was not submitted within the 40-
day window after quarter end.
Criteria: Quarterly Medicaid reports must be submitted within 40 days of quarter end.
Cause: The District’s Medicaid reimbursements could be impacted.
Effect: The District did not submit their quarterly report timely.
Questioned Costs: Not Applicable
Recommendation: We recommend that the District establish controls ensure quarterly reports are
submitted on time.Corrective Action Plan: The District receives notices from our Medicaid consultants reminding us
multiple times before the deadline comes. If the district has not submitted by the second notice, we will
schedule a meeting to dedicate time to submitting on time.
Condition: One quarterly report submitted for Medicaid had transposition errors in relation to the
supporting expenditures.
Criteria: Quarterly Medicaid reports should be prepared accurately based on expenditures for Medicaid
related services provided by the District.
Cause: The District submitted a quarterly report with transposition errors.
Effect: The District’s quarterly report and final cost report were misstated.
Questioned Costs: Not Applicable
Recommendation: We recommend that the District establish controls to review quarterly reports against
the supporting expenditures prior to submission.
Corrective Action Plan: The business manager will review numbers entered by other staff members. The
assistant to the business manager will review the information entered by the business manager.
Condition: One consent to bill Wisconsin Medicaid form provided was signed consent by the eligible
student’s parent or guardian for a different District.
Criteria: Wisconsin Department of Health Services requires Wisconsin School Districts to obtain onetime
consent by the eligible student’s parent or guardian in order to bill Medicaid. This one-time consent
is not transferable to a different District if the student were to transfer.
Cause: The District does not have a current Consent to Bill Wisconsin Medicaid Form for one eligible
student.
Effect: The District received Medicaid reimbursements for billed services they did not have consent to
bill for.Questioned Costs: $182 of this students’ services was billed to Medicaid.
Recommendation: We recommend that the District obtain signed Consent to Bill Wisconsin Medicaid
Forms for all eligible students.
Corrective Action Plan: The District will have a dual review process so this mistake does not happen
again.
Condition: One employee was paid at a rate less than their stated contract rate.
Criteria: The District should have review processes in place over payroll procedures to ensure proper
pay rates are being paid to all employees based on their contracted rate of pay.
Cause: The District’s controls did not identify a discrepancy between the salaried pay rate and the contract
rate.
Effect: The employee did not receive their full contract pay for the school year.
Questioned Costs: Not Applicable
Recommendation: We recommend the District establish controls over payroll to ensure proper
contract rates are being paid.
Corrective Action Plan: The District will have a dual review process so this mistake does not happen
again.