Finding Text
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 2024-25 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2025-552422-DPI-SB-546 2025-552422-DPI-NSL-547 2025-552422-DPI-SFSP-586 A001-00000-552422 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Families within the District are required to complete an application, families must include all family income and family size. Based on this information, the determination for free or reduced meal prices must meet the nationwide income eligibility requirements. The District has a food service determining official that performs the calculation and the appropriate designation then signing the back of the application. The confirming official checks the calculation and appropriate designation and signs the back of the application Condition: Based on testing performed, the District did not have the proper signatures on the applications. Questioned Costs: None Context: Auditor tested a sample of 25 from a population of over 250 applications for the Child Nutrition cluster to verify that the proper signatures were on the applications. Cause: The District did not properly obtain signatures on the applications to the calculation and determinations. Effect: The District's internal controls were not properly being followed for the application process. Repeat Finding: No. Recommendation: The District should review their internal control process for free and reduced meal applications to ensure that the proper controls are being implemented. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The District will revise their internal control process to ensure that the District's controls for free and reduces meal applications are being implemented. The Business Manager is the official responsible for ensuring corrective action of the deficiency. The CAP has been completed. The Board of Education will be monitoring this corrective action.