FAC Explorer

Finding 20181 (2022-010)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-04-17
Audit: 28366
Organization: Hartford Union High School District (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Answer: There is a lack of control over the review and approval of expenditures related to the Child Nutrition Cluster.
  • Trend: Invoices and timecards were not properly reviewed, leading to potential issues with inappropriate or unallowable costs.
  • List: Ensure all transactions are reviewed and approved by the District before payment to mitigate risks.

Finding Text

Finding No. 2022-010 ? Control over review and approval of expenditures Federal CFDA No. and Program: 10.55X ? Child Nutrition Cluster Award Amount: $1,158,974 Award Number: N/A Criteria: Expenditures are reviewed and approved Condition/Context: Invoices and timecards were not reviewed and approved Questioned Costs: Unknown Effect: Expenditures could be inappropriate and unallowable. Recommendation: We recommend that the District review and approve all transactions before payment.

Corrective Action Plan

District Response and Corrective Action Plan: The Business Office has implemented new procedures requiring requisitions prior to every purchase. All purchases for the 2022-2023 school will have approval. Timecards are approved in Skyward via the Organizational Chart by each employee?s supervisor.

Categories

Allowable Costs / Cost Principles School Nutrition Programs

Other Findings in this Audit

  • 20179 2022-008
    Significant Deficiency
  • 20180 2022-009
    Significant Deficiency
  • 20182 2022-008
    Significant Deficiency
  • 20183 2022-009
    Significant Deficiency
  • 20184 2022-010
    Material Weakness
  • 20185 2022-008
    Significant Deficiency
  • 20186 2022-009
    Significant Deficiency
  • 20187 2022-010
    Material Weakness
  • 20188 2022-008
    Significant Deficiency
  • 20189 2022-009
    Significant Deficiency
  • 20190 2022-010
    Material Weakness
  • 20191 2022-007
    Significant Deficiency
  • 20192 2022-007
    Significant Deficiency
  • 20193 2022-007
    Significant Deficiency
  • 20194 2022-007
    Significant Deficiency
  • 596621 2022-008
    Significant Deficiency
  • 596622 2022-009
    Significant Deficiency
  • 596623 2022-010
    Material Weakness
  • 596624 2022-008
    Significant Deficiency
  • 596625 2022-009
    Significant Deficiency
  • 596626 2022-010
    Material Weakness
  • 596627 2022-008
    Significant Deficiency
  • 596628 2022-009
    Significant Deficiency
  • 596629 2022-010
    Material Weakness
  • 596630 2022-008
    Significant Deficiency
  • 596631 2022-009
    Significant Deficiency
  • 596632 2022-010
    Material Weakness
  • 596633 2022-007
    Significant Deficiency
  • 596634 2022-007
    Significant Deficiency
  • 596635 2022-007
    Significant Deficiency
  • 596636 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $767,502
10.553 School Breakfast Program $165,276
10.559 Summer Food Service Program for Children $152,706
93.778 Medical Assistance Program $91,592
10.558 Child and Adult Care Food Program $55,809
84.027 Special Education_grants to States $55,593
84.010 Title I Grants to Local Educational Agencies $52,800
84.367 Improving Teacher Quality State Grants $34,458
84.425 Education Stabilization Fund $27,000
84.424 Student Support and Academic Enrichment Program $20,880
10.574 Team Nutrition Grants $1,000