Audit 402162

Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Recommendation: We recommend that the District establish controls to review claim documentation prior to submission. Corrective Action Plan: The District will review supporting documentation for meals to ensure all meals are accounted for.

Condition: Multiple students were incorrectly coded as free and reduced meal status when they should have been switched to paid status. Criteria: The District is required to keep an updated list of students that qualify for free and reduced lunch as well as maintain supporting documentation. Cause: District staff did not properly maintain the direct certification list or update the list of students’ statuses once extended benefits ended. Effect: Improper categorization of students would affect the reimbursements received by the District under the Child Nutrition Cluster. Recommendation: We recommend the District review its procedures for maintaining the direct certification list year over year and the process of updating students’ meal status. Corrective Action Plan: The District will ensure the direct certification list is properly maintained and put new processes in place to verify students’ meal status year over year.