Finding Text
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting
Program: Child Nutrition Cluster
Program State ID Number: 10.553/10.555/10.559
State Grantor: Wisconsin Department of Public Instruction
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 District staff.
Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample.
Cause: There is a lack of documented review by someone other than the preparer of food service claims.
Effect: Errors in reporting may not be discovered prior to submission.
Questioned Costs: None noted.
Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer.
Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.