Finding 370744 (2023-006)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-27
Audit: 292416
Organization: Shawano School District (WI)

AI Summary

  • Core Issue: The District included an ineligible application in the verification sample, failing to meet the required verification percentage.
  • Impacted Requirements: The District must verify free and reduced price meal eligibility for selected applications by specific deadlines.
  • Recommended Follow-Up: Enhance verification procedures and provide cross-training to ensure compliance and oversight moving forward.

Finding Text

2023-006 Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number: N/A Award Period: 07/01/2022 – 06/30/2023 Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications. Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met. Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15. Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis. Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process. Repeat Finding: No Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.

Categories

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions Eligibility Significant Deficiency

Other Findings in this Audit

  • 370732 2023-004
    Material Weakness
  • 370733 2023-004
    Material Weakness
  • 370734 2023-004
    Material Weakness
  • 370735 2023-004
    Material Weakness
  • 370736 2023-004
    Material Weakness
  • 370737 2023-005
    Significant Deficiency
  • 370738 2023-005
    Significant Deficiency
  • 370739 2023-005
    Significant Deficiency
  • 370740 2023-005
    Significant Deficiency
  • 370741 2023-005
    Significant Deficiency
  • 370742 2023-006
    Significant Deficiency
  • 370743 2023-006
    Significant Deficiency
  • 370745 2023-006
    Significant Deficiency
  • 370746 2023-006
    Significant Deficiency
  • 947174 2023-004
    Material Weakness
  • 947175 2023-004
    Material Weakness
  • 947176 2023-004
    Material Weakness
  • 947177 2023-004
    Material Weakness
  • 947178 2023-004
    Material Weakness
  • 947179 2023-005
    Significant Deficiency
  • 947180 2023-005
    Significant Deficiency
  • 947181 2023-005
    Significant Deficiency
  • 947182 2023-005
    Significant Deficiency
  • 947183 2023-005
    Significant Deficiency
  • 947184 2023-006
    Significant Deficiency
  • 947185 2023-006
    Significant Deficiency
  • 947186 2023-006
    Significant Deficiency
  • 947187 2023-006
    Significant Deficiency
  • 947188 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $442,554
84.027 Special Education_grants to States $401,352
93.778 Medical Assistance Program $336,938
32.009 Emergency Connectivity Fund Program $269,790
10.553 School Breakfast Program $168,981
10.555 National School Lunch Program $145,824
84.060 Indian Education_grants to Local Educational Agencies $132,802
10.559 Summer Food Service Program for Children $77,773
84.367 Improving Teacher Quality State Grants $58,042
84.424 Student Support and Academic Enrichment Program $28,451
84.173 Special Education_preschool Grants $24,117
84.425 Education Stabilization Fund $21,510
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $9,942
84.196 Education for Homeless Children and Youth $9,847
84.048 Career and Technical Education -- Basic Grants to States $6,552