FAC Explorer

Finding 1215510 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-05-26
Audit: 402162
Organization: School District of Fort Atkinson (WI)
Auditor: LAUTERBACH & AMEN LLP

AI Summary

  • Core Issue: Students were wrongly classified as free and reduced meal status instead of paid.
  • Impacted Requirements: The District must keep an accurate list of qualifying students and maintain proper documentation.
  • Recommended Follow-Up: Review and improve procedures for maintaining the direct certification list and updating meal status annually.

Finding Text

Condition: Multiple students were incorrectly coded as free and reduced meal status when they should have been switched to paid status. Criteria: The District is required to keep an updated list of students that qualify for free and reduced lunch as well as maintain supporting documentation. Cause: District staff did not properly maintain the direct certification list or update the list of students’ statuses once extended benefits ended. Effect: Improper categorization of students would affect the reimbursements received by the District under the Child Nutrition Cluster. Recommendation: We recommend the District review its procedures for maintaining the direct certification list year over year and the process of updating students’ meal status. Corrective Action Plan: The District will ensure the direct certification list is properly maintained and put new processes in place to verify students’ meal status year over year.

Corrective Action Plan

Condition: Multiple students were incorrectly coded as free and reduced meal status when they should have been switched to paid status. Plan: The District will ensure the direct certification list is properly maintained and put new processes in place to verify students’ meal status year over year. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Nathan Knitt, Director of Business Services Management Response: The School District of Fort Atkinson accepts the plan for the Corrective Action listed above and does not dispute anything.

Categories

School Nutrition Programs Cash Management

Other Findings in this Audit

  • 1215499 2025-001
    Material Weakness Repeat
  • 1215500 2025-001
    Material Weakness Repeat
  • 1215501 2025-001
    Material Weakness Repeat
  • 1215502 2025-001
    Material Weakness Repeat
  • 1215503 2025-001
    Material Weakness Repeat
  • 1215504 2025-001
    Material Weakness Repeat
  • 1215505 2025-002
    Material Weakness Repeat
  • 1215506 2025-002
    Material Weakness Repeat
  • 1215507 2025-002
    Material Weakness Repeat
  • 1215508 2025-002
    Material Weakness Repeat
  • 1215509 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $629,037
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $292,533
93.778 GRANTS TO STATES FOR MEDICAID $286,258
10.553 SCHOOL BREAKFAST PROGRAM $73,703
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $60,200
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $58,720
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $29,188
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $23,431
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $20,477
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $16,730
10.555 NATIONAL SCHOOL LUNCH PROGRAM $3,909
84.425 EDUCATION STABILIZATION FUND $1,652