Finding 1165201 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-17
Audit: 375479
Organization: Franklin Public School District (WI)
Auditor: KERBERROSE SC

AI Summary

  • Core Issue: The District lacks proper controls for the direct certification process, leading to misclassification of students for free and reduced-price meals.
  • Impacted Requirements: Compliance with eligibility testing for the Child Nutrition Cluster program was not met, with 10.17% of cases showing exceptions.
  • Recommended Follow-Up: Management should reconcile direct certification imports and collaborate with School Cafe to ensure all student attributes are accurately matched before import.

Finding Text

2025-002 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2024 – June 30, 2025 Exceptions: 6 exceptions out of 59 tested (10.17%) Type Of Finding: Compliance Finding and Material Weakness in Internal Control Over Compliance and Other Matter Condition: The District has not properly implemented controls to oversee the direct certification process and monitor and update the free and reduced list for known changes. Criteria: Direct Certification (DC) promotes participation in school meal programs by simplifying access to free and reduced price meals. Children are automatically (categorically) eligible for free or reduced price school meals based on their eligibility as a foster child or based on their households participation in these programs: FoodShare (SNAP), W- 2 cash benefits (TANF), Medicaid, or the Food Distribution Program on Indian Reservations (FDPIR). When a student is directly certified for free meals, the student's family does not need to complete the application for free or reduced-price meals. DC decreases administrative burden for school staff and families while improving the integrity of the certification process, as it establishes eligibility without the completion of an application. Cause: The food service software, School Cafe, matches an attribute of the student from the direct certification report to School Cafe during the import process, however, not all attributes are matched upon import causing students to be misclassified. Effect: The eligibility test requirements applicable to the grant were not met. Recommendation: We recommend management reconcile each direct certification import and work with School Cafe to ensure all student attributes are matched before import. Management’s Response: The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official: Heidi Engel, Enrollment & Transportation Coordinator, and Jessica Christensen, District Food Service Manager Anticipated Completion Date: The District intends to work towards resolving this finding for the following year.

Corrective Action Plan

2025-002 – Child Nutrition Cluster – Eligibility – The District is aware of the missing eligibility documents for the Child Nutrition program and will implement new procedures and a plan to reduce the missing documentation. Responsible Officials – Heidi Engel, Enrollment & Transportation Coordinator, and Jessica Christensen, District Food Service Manager Anticipated Completion Date – The District will correct this in the subsequent fiscal year.

Categories

School Nutrition Programs Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

  • 1165200 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $963,915
84.425 EDUCATION STABILIZATION FUND $356,283
93.778 MEDICAL ASSISTANCE PROGRAM $349,003
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $180,602
10.555 NATIONAL SCHOOL LUNCH PROGRAM $178,659
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $78,652
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $56,801
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $29,299
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $28,109
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $19,100