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

Questioned Costs 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