Finding 1205565 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 397253
Organization: School District of Waukesha (WI)

AI Summary

  • Issue: There were discrepancies between the monthly food service meal documentation and the reimbursement claims for free, reduced, and paid categories.
  • Requirements Impacted: The District must accurately track and report meal categories for child nutrition program reimbursement.
  • Recommended Follow-up: Strengthen internal controls to ensure accurate reporting and identify discrepancies in meal claims.

Finding Text

Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement in free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s internal controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated.

Corrective Action Plan

The District will review their processes and procedures for reimbursement claims. In addition, there will be a manager level review of claims for reasonableness.

Categories

Cash Management Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205564 2025-001
    Material Weakness Repeat
  • 1205566 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 GRANTS TO STATES FOR MEDICAID $2.00M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.96M
10.553 SCHOOL BREAKFAST PROGRAM $601,506
84.027 SPECIAL EDUCATION GRANTS TO STATES $572,157
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $287,572
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $163,415
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $87,852
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $83,617
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $79,854
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $69,850
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $47,057
84.425 EDUCATION STABILIZATION FUND $24,755
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $6,100