Audit 375728

2025-004 – Child Nutrition Cluster – Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2024 – June 30, 2025 Exceptions: 3 exceptions out of 59 tested (5.08%) Type of Finding: Compliance Finding and Material Weakness in Internal Control Over Compliance and Other Matter Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Condition The District has not properly implemented controls to oversee the direct certification process and monitor and update the free and reduced list for any changes. Cause The District has not properly implemented controls to oversee the direct certification process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend that management take steps to ensure that all year-end adjustments are identified and posted for financial reporting purposes. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Austin Moore, Business Manager Anticipated Completion Date The District intends to work towards resolving this finding for the following year.

2025-005 – Medicaid – Allowable Activities and Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: WI DHS Pass-Through Entity Identifying Number: N/A Award Period: July 1, 2024 – June 30, 2025 Exceptions: 1 exceptions out of 40 tested (2.50%) Questioned Costs: $5,533 Type of Finding: Compliance Finding and Material Weakness in Internal Control Over Compliance and Other Matter Criteria For a district to bill Medicaid for School Based Services (SBS) the district must have a signed “Consent to Bill Wisconsin Medicaid for Medically Related Special Education and Related Services” for each eligible student and services billed must be included in the students individualized evaluation plan (IEP). Covered SBS services include nursing, occupational and physical therapy, psychological services, counseling and social work, speech-language pathology, audiology, and hearing, transportation, and attendant care. Condition The District has not properly implemented controls to oversee the Medicaid billing process and update student IEP’s for changes. Cause The District did not ensure that services billed for reimbursement were included in the students’ IEP. Effect The allowable cost requirements applicable to the grant were not met. Recommendation We recommend management monitor billings and ensure prior to billing the services are included in the students current IEP. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Austin Moore, Business Manager Anticipated Completion Date The District intends to work towards resolving this finding for the following year.