Audit 378085

Reference Number: 2025-004 Program Name: Child Nutrition Cluster Description: Eligibility Condition: During our testing, we noted that 2 of 12 applications were approved based solely on information contained in Step 2 of the application, regardless of whether the program name is an immediate eligible qualification for either free or reduced meals. Criteria: Per 7 CFR 245.6(a), the District must ensure all applications are complete, signed, and supported by adequate documentation prior to approval. Cause: Inadequate controls in place to ensure student meal applications are properly reviewed. Effect: Not properly reviewing applications reduces the accuracy of eligibility determinations and increases the likelihood that ineligible students receive free or reduced benefits. Questioned Costs: N/A – known and projected questioned costs did not exceed the $25,000 reporting threshold. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend that the District review their procedures related to application review. The only programs that immediately qualify an applicant to skip income eligibility requirements are: 1) FoodShare, 2) W-2 Cash Benefits, or 3) Food Distribution Program on Indian Reservations. Views of Responsible Officials: See attachment for District’s corrective action plan.

Reference Number: 2025-005 Program Name: Special Education Cluster Description: Allowable Costs Condition: During our testing of six individuals, we noted that the District was unable to demonstrate that the amount of time charged to the grant was supported by adequate documentation for one support staff. Criteria: 2 CFR 200.430(i) requires that the District demonstrate the amount of time charged to the grant is at least the amount of actual time the position worked on the grant’s objectives. Cause: The District was unaware that this position required time and effort documentation. Effect: Without time and effort support for this position, the District may overcharge or undercharge the grant. Questioned Costs: $56,218. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend that the District review the Allowable Costs for IDEA memo released by the Wisconsin Department of Public Instruction. Views of Responsible Officials: See attachment for District’s corrective action plan.

Reference Number: 2025-006 Program Name: Special Education Cluster Description: Procurement, Suspension and Debarment Condition: During our testing of procurement, the District did not retain documentation demonstrating the suspension and debarment status of two (2) vendors paid. While the District verbally stated that SAM.gov checks were performed, no evidence was available for examination. Criteria: 2 CFR 200.214 requires Districts to ensure, and retain evidence, that the verification process was complete. Verification can be documented through 1) a screenshot or printout from SAM.gov, 2) An official certification from the vendor, or 3) a written record the verification was completed. Cause: The District’s procurement policy does not formally state that retention of the search is required. Effect: The District can’t demonstrate compliance with federal procurement requirements. Questioned Costs: None. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend that the District update their procurement policy to include that retention of the search is required. Views of Responsible Officials: See attachment for District’s corrective action plan.