Finding Text
2024-004 Child Nutrition Cluster: Eligibility
Federal Agency: United States Department of Agriculture
Federal program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Federal Award Identification Number and Year: Unknown
Pass-through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: Unknown
Award Period: 07/01/2023 – 06/30/2024
Compliance Requirements Affected: Eligibility
Type of Finding: Material Deficiency in Internal Control over Compliance, Other Matters
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Direct certifications are determined by the State of Wisconsin as to whether a student is to receive free, reduced or full fee lunch. This determination is entered by the District into the Food Service system.
Condition: During our testing of eligibility, we noted a deviation in the eligibility determination made by the State of Wisconsin and the eligibility entered in the Food Service system.
Questioned costs: None that exceed Federal threshold.
Context: During our testing of eligibility, we noted that the District had entered an incorrect eligibility determination into the Food Service system for two of the forty individuals tested. The District entered in free lunch when it should have entered in reduced pricing, resulting in an incorrect count for reduced fee claims.
Cause: The District experienced turnover in the Food Service Department. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly entered two individuals for free lunch in the Food Service system when a reduced lunch should have been entered. For meals consumed by these two individuals, the counts submitted for Federal reimbursement would have been incorrect.
Repeat Finding: Yes
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.