2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.