Finding 1175104 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-24
Audit: 388731
Organization: Wild Rose School District (WI)

AI Summary

  • Core Issue: The District is missing one application and has incorrectly categorized two students' meal eligibility.
  • Impacted Requirements: This violates USDA guidelines for free and reduced lunch eligibility, potentially leading to incorrect funding and overcharging.
  • Recommended Follow-Up: The District should retain all applications, review eligibility information, and align it with the food service program to ensure compliance.

Finding Text

Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Criteria: The United States Department of Agriculture has guidelines on eligibility for who qualifies for free and reduced lunches. Cause: The District's did not maintain all applications for review, one student qualified for reduced priced meals but paid full price, and one student was claimed as free when they should have been paying full price. Effect: The District may have received incorrect levels of funding from WI DPI and overcharged paid meals. Recommendation: We recommend the District retain and review all applications and eligibility information and compare the results of that review to the District’s food service program. Corrective Action Plan: The District will improve their review processes to ensure applications are all retained and direct certification information is correctly applied.

Corrective Action Plan

Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Plan: The District will improve their review processes to ensure applications are all retained and eligibility information is correctly applied. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Andrea Havlovitz, Business Administrator Management Response: The District agrees with the finding and will correct this in future years.

Categories

Eligibility School Nutrition Programs

Other Findings in this Audit

  • 1175100 2025-001
    Material Weakness Repeat
  • 1175101 2025-001
    Material Weakness Repeat
  • 1175102 2025-001
    Material Weakness Repeat
  • 1175103 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $147,381
84.027 SPECIAL EDUCATION GRANTS TO STATES $130,056
93.778 MEDICAL ASSISTANCE PROGRAM $121,948
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $113,131
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $100,536
10.553 SCHOOL BREAKFAST PROGRAM $58,560
84.358 RURAL EDUCATION $48,012
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $29,673
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $20,863
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,907
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $5,510
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $4,356
84.425 EDUCATION STABILIZATION FUND $4,000