Finding 580611 (2023-002)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2023-12-13
Audit: 6493
Organization: Elkhorn Area School District (WI)

AI Summary

  • Core Issue: 16 out of 37 students tested lacked current free and reduced lunch applications, with some dating back to 2019-2021.
  • Impacted Requirements: The District is not meeting eligibility requirements, leading to a projected questioned cost of $30,456.
  • Recommended Follow-Up: Review and improve procedures for verifying eligibility and ensure annual collection of applications for all eligible students.

Finding Text

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.

Categories

Questioned Costs School Nutrition Programs Eligibility

Other Findings in this Audit

  • 4169 2023-002
    Material Weakness
  • 4170 2023-002
    Material Weakness
  • 4171 2023-002
    Material Weakness
  • 4172 2023-002
    Material Weakness
  • 580612 2023-002
    Material Weakness
  • 580613 2023-002
    Material Weakness
  • 580614 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $711,869
84.027 Special Education_grants to States $645,759
93.778 Medical Assistance Program $309,567
84.010 Title I Grants to Local Educational Agencies $287,867
32.009 Emergency Connectivity Fund Program $263,331
84.282 Charter Schools $194,372
17.274 Youthbuild $185,298
10.553 School Breakfast Program $148,908
84.287 Twenty-First Century Community Learning Centers $72,448
84.367 Improving Teacher Quality State Grants $71,996
84.365 English Language Acquisition State Grants $31,551
84.116 Fund for the Improvement of Postsecondary Education $28,103
84.048 Career and Technical Education -- Basic Grants to States $21,267
84.424 Student Support and Academic Enrichment Program $19,228
10.559 Summer Food Service Program for Children $16,215
84.173 Special Education_preschool Grants $10,807
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,439
84.425 Education Stabilization Fund $2,502