FAC Explorer

Finding 1180731 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-17
Audit: 392398
Organization: Greenwood School District (WI)
Auditor: LAUTERBACH & AMEN LLP

AI Summary

  • Issue: The District's meal reimbursement claim did not match the actual meal counts.
  • Impact: This discrepancy could lead to receiving incorrect funding from the Wisconsin Department of Public Instruction.
  • Follow-up: The District should improve its review process for meal reimbursement claims to ensure accuracy.

Finding Text

Condition: The District's meal reimbursement claim did not align with supporting meal counts. Criteria: The District reports number of meals provided to the Wisconsin Department of Public Instruction for reimbursement. Cause: The District's review process over the monthly claims did not detect a difference between the prepared claim and the supporting documentation. Effect: The District may have received incorrect funding amounts from the Wisconsin Department of Public Instruction. Recommendation: It is recommended that the District review procedures around preparing meal reimbursement claims. Corrective Action Plan: The District will review their current review procedures around preparing meal reimbursement claims.

Corrective Action Plan

Condition: The District's meal reimbursement claim did not align with supporting meal counts. Plan: The District will review their current review procedures around preparing meal reimbursement claims. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Casey Susa, District Bookkeeper Management Response: The District agrees with the finding and will correct this in future years.

Categories

Cash Management

Other Findings in this Audit

  • 1180725 2025-001
    Material Weakness Repeat
  • 1180726 2025-001
    Material Weakness Repeat
  • 1180727 2025-001
    Material Weakness Repeat
  • 1180728 2025-001
    Material Weakness Repeat
  • 1180729 2025-001
    Material Weakness Repeat
  • 1180730 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $288,133
93.778 MEDICAL ASSISTANCE PROGRAM $77,163
10.553 SCHOOL BREAKFAST PROGRAM $57,959
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $31,009
10.555 NATIONAL SCHOOL LUNCH PROGRAM $23,112
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $17,948
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $12,098
84.027 SPECIAL EDUCATION GRANTS TO STATES $10,000
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,476
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $3,944
84.051 CAREER AND TECHNICAL EDUCATION -- NATIONAL PROGRAMS $2,621
84.358 RURAL EDUCATION $1,778
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $1,310
84.425 EDUCATION STABILIZATION FUND $910
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $438