Finding Text
Criteria: Per the Wisconsin Department of Health Services Audit Guide, transportation costs charged to SBS must be based off records that support inclusion in the quarterly and annual reporting. Condition/Context: We noted that the detail provided for transportation costs did not match the total transportation costs reported in the annual cost report. Cause: Costs were reported that did not match the District's general ledger. Questioned Costs: Unknown Effect: Inaccurate reporting may cause the District to receive more or less funding than entitled to. Recommendation: We recommend that the District develop procedures to ensure that reporting of costs is supported by general ledger amounts. District Response and Corrective Action Plan: The District has implemented procedures where amounts reported on the SBS Quarterly and Annual reporting are tied out directly to financial system reports. The business manager and Assistant Superintendent of Teaching & Learning will both review the amounts included in the filings.