Finding 396581 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-13
Audit: 306170
Organization: Lakeland Union High School (WI)

AI Summary

  • Issue: Monthly meal documentation did not match reimbursement claims for free, reduced, and paid meals.
  • Requirements Impacted: The District must accurately track and report meal categories for child nutrition funding.
  • Follow-Up: Review and improve internal controls for preparing and processing grant claims to ensure accurate reporting.

Finding Text

Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.

Categories

Cash Management Reporting School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 396579 2023-001
    Significant Deficiency Repeat
  • 396580 2023-001
    Significant Deficiency Repeat
  • 973021 2023-001
    Significant Deficiency Repeat
  • 973022 2023-001
    Significant Deficiency Repeat
  • 973023 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $1.03M
84.425 Education Stabilization Fund $520,815
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $314,895
93.778 Medical Assistance Program $166,220
84.010 Title I Grants to Local Educational Agencies $125,326
84.060 Indian Education_grants to Local Educational Agencies $50,856
10.553 School Breakfast Program $36,251
32.009 Emergency Connectivity Fund Program $34,286
10.555 National School Lunch Program $32,829
84.027 Special Education_grants to States $30,229
84.048 Career and Technical Education -- Basic Grants to States $21,365
84.367 Improving Teacher Quality State Grants $20,024
84.424 Student Support and Academic Enrichment Program $10,000
15.226 Payments in Lieu of Taxes $3,127