Finding 1167021 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-30
Audit: 378085
Organization: Brodhead School District (WI)

AI Summary

  • Core Issue: Two out of twelve applications were approved without proper review, relying solely on Step 2 information.
  • Impacted Requirements: The District must ensure all applications are complete and supported by adequate documentation as per 7 CFR 245.6(a).
  • Recommended Follow-Up: The District should enhance application review procedures to prevent ineligible students from receiving benefits.

Finding Text

Reference Number: 2025-004 Program Name: Child Nutrition Cluster Description: Eligibility Condition: During our testing, we noted that 2 of 12 applications were approved based solely on information contained in Step 2 of the application, regardless of whether the program name is an immediate eligible qualification for either free or reduced meals. Criteria: Per 7 CFR 245.6(a), the District must ensure all applications are complete, signed, and supported by adequate documentation prior to approval. Cause: Inadequate controls in place to ensure student meal applications are properly reviewed. Effect: Not properly reviewing applications reduces the accuracy of eligibility determinations and increases the likelihood that ineligible students receive free or reduced benefits. Questioned Costs: N/A – known and projected questioned costs did not exceed the $25,000 reporting threshold. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend that the District review their procedures related to application review. The only programs that immediately qualify an applicant to skip income eligibility requirements are: 1) FoodShare, 2) W-2 Cash Benefits, or 3) Food Distribution Program on Indian Reservations. Views of Responsible Officials: See attachment for District’s corrective action plan.

Corrective Action Plan

The District will review its procedures related to application approvals.

Categories

Eligibility School Nutrition Programs Reporting

Other Findings in this Audit

  • 1167017 2025-004
    Material Weakness Repeat
  • 1167018 2025-004
    Material Weakness Repeat
  • 1167019 2025-004
    Material Weakness Repeat
  • 1167020 2025-004
    Material Weakness Repeat
  • 1167022 2025-005
    Material Weakness Repeat
  • 1167023 2025-005
    Material Weakness Repeat
  • 1167024 2025-006
    Material Weakness Repeat
  • 1167025 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $265,465
93.778 MEDICAL ASSISTANCE PROGRAM $169,849
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $162,701
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $77,161
10.553 SCHOOL BREAKFAST PROGRAM $66,501
84.425 EDUCATION STABILIZATION FUND $48,271
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $24,769
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $17,234
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,332
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8,141
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,467
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2,020
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $764