Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: Medicaid Cluster
Assistance Listing Number: 93.778
Pass-Through Agency: Wisconsin Department of Health Services/CESA 10
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition: District reports used in preparation of the quarterly financial summary reports were not adequately reviewed prior to sending to CESA 10. The quarterly financial summary reports prepared by CESA 10 are not reviewed by the District prior to submission.
Cause: The District does not have controls in place to review the compiled reports sent to CESA for report preparation or to review the quarterly financial submissions entered by CESA.
Context: For the two quarterly reports tested, there is no evidence of review or approval by the District. Additionally, information compiled by the District and submitted to CESA for report preparation is compiled and submitted by one individual with no additional review documented. The sample was not statistically valid.
Effect: Inaccurate reporting may cause the District to receive more or less funding than they are entitled to.
Questioned Costs: None noted.
Recommendation: We recommend the District implement a system to review the information provided to CESA 10 to ensure it matches supporting documentation. Additionally, we recommend that the quarterly financial submissions be reviewed by the District, and that any errors identified be corrected by CESA 10. Documentation of these reviews should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-006 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Eligibility and Reporting
Program: Child Nutrition Cluster
Assistance Listing Number: 10.553/10.555/10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting and eligibility would be discovered by your staff.
Condition: Food service claims and supporting documentation are prepared by the same person, and there is lack of documentation of review by someone other than the preparer. Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer.
Cause: There is lack of documentation of review by someone other than the preparer of food service claims and applications for free and reduced price school meals eligibility determinations.
Context: For two of the three claims selected for testing, supporting documentation was prepared by the same person who prepared and submitted the food service claims without any other documented review. For all seven of the applications selected for testing, the eligibility determination was completed by one individual without any review. The sample was not statistically valid.
Effect: Without proper review of food service claims, incorrect amounts could be claimed on the reports. Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals.
Questioned Costs: None noted.
Recommendation: A system should be put in place for the District to sufficiently document the review of the eligibility determinations of food service claims and applications for free and reduced price school meals.
Views of Responsible Officials: Management agrees with finding 2023-003 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Material Weakness - Internal Control over Activities Allowed/Allowable Costs
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal controls should be in place and operating effectively to achieve a higher reliability that errors or irregularities in expense recording will be identified by staff. This system should include approval of all inputs.
Condition: Approval is not consistently documented on invoices or substitute teachers and summer employee timecards/pay reports. One person handles the majority of supporting documents, with no outside review.
Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment.
Context: Of the 40 expenditures tested for internal control purposes, 12 lacked adequate documentation of review and approval. There was no process to document approval of substitute teachers and summer recreation employee's time worked. HSA amounts lack documentation of the approved amounts. Purchase orders are generally approved with account coding, but this was not done for purchases that fell outside the usual PO process. The sample was not statistically valid.
Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be charged to the grant.
Questioned Costs: None noted.
Recommendation: An appropriate, knowledgeable employee should review all invoices and timecards prior to payment, including substitute and summer employees, and approval should be documented. We also recommend that employer HSA contribution amounts should be approved annually by the School Board, and documentation of approved rates should be retained.
Views of Responsible Officials: Management agrees with finding 2023-004 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: COVID-19: Education Stabilization Fund
Assistance Listing Number: 84.425
Pass-Through Agency: Wisconsin Department of Public Instruction
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition/Context: For both claims selected for testing, the report was prepared and certified by the same person. The sample was not statistically valid.
Cause: There is improper segregation of duties surrounding the preparation and submission of claim forms.
Effect: Incorrect amounts could be reported in the claims, potentially resulting in overreported or underreported expenses.
Questioned Costs: None noted.
Recommendation: The District should implement a system in which one person prepares the report and another reviews to ensure it is correct prior to submission. Documentation of review should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-005 and will make efforts to implement recommended procedures.
Significant Deficiency - Internal Control over Reporting
Program: Medicaid Cluster
Assistance Listing Number: 93.778
Pass-Through Agency: Wisconsin Department of Health Services/CESA 10
Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered the District
Condition: District reports used in preparation of the quarterly financial summary reports were not adequately reviewed prior to sending to CESA 10. The quarterly financial summary reports prepared by CESA 10 are not reviewed by the District prior to submission.
Cause: The District does not have controls in place to review the compiled reports sent to CESA for report preparation or to review the quarterly financial submissions entered by CESA.
Context: For the two quarterly reports tested, there is no evidence of review or approval by the District. Additionally, information compiled by the District and submitted to CESA for report preparation is compiled and submitted by one individual with no additional review documented. The sample was not statistically valid.
Effect: Inaccurate reporting may cause the District to receive more or less funding than they are entitled to.
Questioned Costs: None noted.
Recommendation: We recommend the District implement a system to review the information provided to CESA 10 to ensure it matches supporting documentation. Additionally, we recommend that the quarterly financial submissions be reviewed by the District, and that any errors identified be corrected by CESA 10. Documentation of these reviews should be maintained.
Views of Responsible Officials: Management agrees with finding 2023-006 and will make efforts to implement recommended procedures.