Finding 30012 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-12
Audit: 33750
Organization: School District of Auburndale (WI)

AI Summary

  • Core Issue: There were errors in five out of eight reimbursement requests, including mistyped meal numbers and overcharged meals.
  • Impacted Requirements: Accurate reporting and internal review of reimbursement requests are essential to prevent errors.
  • Recommended Follow-Up: Implement a review process where someone other than the preparer checks reimbursement claims against supporting documents before submission.

Finding Text

2022-004 Child Nutrition Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-710203-SB-546, 2022-710203-SB-Severe-546, 2022-710203-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Reporting. Condition: Five reimbursement requests in our sample of eight reimbursement requests had meal numbers mistyped into the report or the request included charged meals. There was no review of the reports by someone other than the preparer prior to submission to the granting agency for reimbursement. Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Context: Five of the eight claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Questioned Costs: $40 Cause: There is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Starting with the 2022-23 fiscal year, in September 2022, breakfast and lunch purchases are scanned into the software systems from which the claims are submitted rather than the hand tallies used in prior year. The Food Service Director will continue to submit the breakfast and lunch claims. Each Wednesday, the Finance Director will review an audit check printout of the breakfast and lunch counts to make sure that they are being correctly entered in the system. Name(s) of the contact person(s) responsible for corrective action: Charles Payant, Finance Director Planned completion date for corrective action plan: Winter 2022.

Categories

Subrecipient Monitoring Cash Management Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30013 2022-004
    Significant Deficiency
  • 30014 2022-004
    Significant Deficiency
  • 30015 2022-004
    Significant Deficiency
  • 606454 2022-004
    Significant Deficiency
  • 606455 2022-004
    Significant Deficiency
  • 606456 2022-004
    Significant Deficiency
  • 606457 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $257,889
93.778 Medical Assistance Program $137,961
84.010 Title I Grants to Local Educational Agencies $124,944
10.553 School Breakfast Program $47,127
84.027 Special Education_grants to States $36,510
10.555 National School Lunch Program $35,486
84.367 Improving Teacher Quality State Grants $15,940
84.424 Student Support and Academic Enrichment Program $10,128
84.048 Career and Technical Education -- Basic Grants to States $5,151
84.173 Special Education_preschool Grants $4,140