Finding Text
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553/10.555/10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-051414-DPI-SB-546/2022-051414-DPI-NSL-547/2022-051414-DPI-SFSP-561 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: A review of the monthly meal claims by someone other than the person who prepared the claim is considered to be an internal control intended to prevent, detect and correct a potential misstatement in the meals claimed. Condition: There was no review of the monthly food service claims by someone who did not prepare the claim. Questioned costs: None Context: While performing audit procedures, it was noted that there is no review over the monthly claims in order to provide reasonable assurance that the monthly claims are reported accurately and timely. Cause: Due to staff turnover in the current year, there were not two people involved in the monthly food service claim process, one person to prepare and one person to review. Effect: Without a review over the monthly claims, the District could report an inaccurate meal count in which federal funds are dispersed on. Repeat Finding: No Recommendation: We recommend the District have someone that does not prepare the monthly claim review the monthly claim for accuracy. Views of responsible officials: There is no disagreement with the audit finding.