Audit 33750

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.