Finding Text
Finding 2025-003: Significant Deficiency - Internal Control over Eligibility Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in eligibility would be discovered by your staff. Condition: Eligibility determinations for applications for free and reduced price school meals are prepared by one individual, and there is no review performed by someone other than the preparer. Cause: There is lack of documentation of review by someone other than the preparer of applications for free and reduced price school meals eligibility determinations. Context: For all eight of the applications selected for testing, the eligibility determination was completed by one individual without any documentation of review to confirm or verify the determination. The sample was not statistically valid. Effect: Without proper review of eligibility determinations, individuals could incorrectly be determined eligible for free or reduced price school meals. Questioned Costs: None noted. Recommendation: A system should be put in place to sufficiently document the review of the eligibility determinations and applications for free and reduced price school meals. Views of Responsible Officials: Management agrees with finding 2025-003 and will make efforts to implement recommended procedures.