Finding 395310 (2023-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-30
Audit: 305106
Organization: School District of Thorp (WI)

AI Summary

  • Core Issue: Lack of independent review and approval for food service claims increases the risk of errors in reporting.
  • Impacted Requirements: Internal controls are not effectively preventing inaccuracies, leading to potential overcharging of the grant.
  • Recommended Follow-Up: Assign the food service director to prepare or review claims, and ensure a second employee handles the other part of the process for better segregation of duties.

Finding Text

Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.

Categories

Internal Control / Segregation of Duties Reporting School Nutrition Programs Significant Deficiency

Other Findings in this Audit

  • 395309 2023-004
    Significant Deficiency Repeat
  • 395311 2023-004
    Significant Deficiency Repeat
  • 971751 2023-004
    Significant Deficiency Repeat
  • 971752 2023-004
    Significant Deficiency Repeat
  • 971753 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.09M
84.010 Title I Grants to Local Educational Agencies $295,891
84.027 Special Education_grants to States $159,448
93.778 Medical Assistance Program $82,170
84.367 Improving Teacher Quality State Grants $48,312
10.553 School Breakfast Program $46,176
10.555 National School Lunch Program $30,908
84.424 Student Support and Academic Enrichment Program $19,395
32.009 Emergency Connectivity Fund Program $16,900
84.358 Rural Education $16,230
84.173 Special Education_preschool Grants $15,788