Audit 332869

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: 93.778 Medicaid Description: Unallowable costs and reporting Condition and Criteria: On a quarterly basis, the District must file with Wisconsin Medicaid the wages and benefits of direct medical service providers with whom the District requests reimbursement from Wisconsin Medicaid. During our testing, we noted 6 individuals that were funded, in full or in part, by another federal agency and those salaries were not entered into the “compensated federal revenue” column of the quarterly reports. Cause: Not reporting the expenditures reimbursed by IDEA and ESSER grants to Medicaid was an oversight by the District. Effect: The District claimed 6 individuals salaries (in full or in part) to multiple federal grants. Questioned Costs: $89,326. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review individuals charged to Medicaid against individuals charged to other federal grants to ensure the District is not receiving the reimbursement twice. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Program Name: 93.778 Medicaid Description: Unallowable costs and reporting Condition and Criteria: On a quarterly basis, the District must file with Wisconsin Medicaid the wages and benefits of direct medical service providers with whom the District requests reimbursement from Wisconsin Medicaid. During our testing, we noted 6 individuals that were funded, in full or in part, by another federal agency and those salaries were not entered into the “compensated federal revenue” column of the quarterly reports. Cause: Not reporting the expenditures reimbursed by IDEA and ESSER grants to Medicaid was an oversight by the District. Effect: The District claimed 6 individuals salaries (in full or in part) to multiple federal grants. Questioned Costs: $89,326. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review individuals charged to Medicaid against individuals charged to other federal grants to ensure the District is not receiving the reimbursement twice. Views of Responsible Officials: See attachment for the District’s corrective action plan.