FAC Explorer

Finding 514553 (2024-002)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2024-12-17
Audit: 332869
Organization: Elkhorn Area School District (WI)
Auditor: Reilly Penner & Benton LLP

AI Summary

  • Core Issue: The District failed to properly verify eligibility for free and reduced lunch, with multiple students lacking complete applications.
  • Impacted Requirements: Non-compliance with eligibility criteria due to staff turnover and incomplete documentation.
  • Recommended Follow-Up: Review and improve procedures for eligibility verification to ensure all applications are collected and properly completed each year.

Finding Text

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 2 of the 60 students selected did not have a free and reduced lunch application from the current school year; 2 of the 60 students selected did not have a properly completed free and reduced lunch application from the current school year; 1 of the 60 students selceted for reduced had a bi-weekly income over the maximum allowed for a household of 5. Cause: The District suffered from staff turnover in the fall of 2023 Effect: The District is not in compliance with eligibility requirements. Questioned Costs: Projected questioned cost $5,057. Identification of a Repeat Finding: This is a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Corrective Action Plan

Corrective Action Plan: The District established written procedures to ensure that we are using current eligibility verification through our Skyward Food Service Program. Anticipated Corrective Action Plan Completion Date: June 27, 2024 Contact Information: For additional information regarding this finding please contact Bill Trewyn, Business Manager, at 262-741-9143.

Categories

Questioned Costs School Nutrition Programs Eligibility

Other Findings in this Audit

  • 514554 2024-002
    Significant Deficiency Repeat
  • 514555 2024-002
    Significant Deficiency Repeat
  • 514556 2024-002
    Significant Deficiency Repeat
  • 514557 2024-003
    Material Weakness
  • 1090995 2024-002
    Significant Deficiency Repeat
  • 1090996 2024-002
    Significant Deficiency Repeat
  • 1090997 2024-002
    Significant Deficiency Repeat
  • 1090998 2024-002
    Significant Deficiency Repeat
  • 1090999 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $589,588
93.778 Medical Assistance Program $503,166
84.010 Title I Grants to Local Educational Agencies $298,010
17.274 Youthbuild $282,664
10.553 School Breakfast Program $142,126
84.282 Charter Schools $108,242
84.287 Twenty-First Century Community Learning Centers $79,305
10.559 Summer Food Service Program for Children $60,888
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $57,552
84.424 Student Support and Academic Enrichment Program $19,000
84.365 English Language Acquisition State Grants $16,902
84.048 Career and Technical Education -- Basic Grants to States $10,951
84.173 Special Education Preschool Grants $8,812
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,725
84.425 Education Stabilization Fund $8,337
84.027 Special Education Grants to States $5,904