Audit 381821

Federal Agency: U.S. Department of Agriculture Federal Program Name: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-631526-DPI-SB-546, 2025-631526-DPI-SB-SEVERE-546, 2025-631526-DPI-NSL-547, 2025-631526-DPI-SFSP-586 Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Reports filed by the District to the various granting agencies must be accurate and reconcile to the District’s general ledger system. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the monthly reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The monthly reports detailing meals served used to determine the reimbursement received by the District did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District has not recently completed an internal control assessment in relation to the reporting requirements of the grant to ensure that adequate review procedures existed. Effect: Errors in the monthly reporting could be made and not detected prior to submission resulting in an incorrect reimbursement amount. Repeat finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Name: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-631526-DPI-SB-546, 2025-631526-DPI-SB-SEVERE-546, 2025-631526-DPI-NSL-547, 2025-631526-DPI-SFSP-586 Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Uniform Guidance requires the implementation of internal controls over compliance for federal grant awards. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: During our audit we noted there were instances in which applications for the free and reduced meal program did not have documentation that a review of the accuracy of the eligibility determination was performed. Questioned costs: None Context: While performing audit procedures, it was noted that three of the fourteen testing selections were not printed and provided to the Business Manager for approval after processing in Infinite Campus. Cause: The completed applications were not provided to the District’s Business Manager for review subsequent to the eligibility determination being completed. Effect: An error could be made in the determination of eligibility for benefits within the grant program and a student could be incorrectly provided or denied benefits. Repeat finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manager for review to ensure the eligibility determination is correct. Views of responsible officials: There is no disagreement with the audit finding.