Finding 619317 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-12-27

AI Summary

  • Core Issue: The District incorrectly calculated the paid lunch equity, using only direct revenues and expenses instead of the entire food service fund.
  • Impacted Requirements: This miscalculation led to not raising lunch prices as required for the 2021-2022 school year.
  • Recommended Follow-Up: Ensure future calculations include all food service revenues and expenses to comply with the Healthy, Hungry-Free Kids Act.

Finding Text

Program Name National School Lunch Program Federal I.D. Number 10.555 Federal Agency U.S. Department of Agriculture Pass-Through Entity Wisconsin Department of Public Instruction Condition and Criteria - Effective July 1, 2011, section 205 of the Healthy, Hungry-Free Kids Act of 2010 requires School Food Authorities (SFAs) participating in the National School Lunch Program to provide the same level of financial support for lunches served to students who are not eligible for free or reduced price lunches (i.e. paid lunches) as for lunches served to students eligible for free lunches. Cause - The District did not calculate its paid lunch equity calculation correctly. The District used direct National School Lunch Program revenues and expenses when in fact all revenues and expenses of the entire food service fund should have been used in the calculation. Effect - The District did not raise student lunch prices, as required, for the 2021-2022 school year. During the 2021-2022 school year all student lunches were free so there was no effect. Auditor?s Recommendation - When performing the paid lunch equity calculation the District must use the entire food service revenues and expenses to determine if the District meets an exemption from raising student lunch prices for the current school year. Management?s Response - See management's corrective action plan on page 76.

Categories

School Nutrition Programs Subrecipient Monitoring

Other Findings in this Audit

  • 42875 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $214,603
84.027 Special Education_grants to States $117,181
10.553 School Breakfast Program $71,737
93.778 Medical Assistance Program $62,101
84.358 Rural Education $51,927
32.009 Emergency Connectivity Fund Program $37,240
84.010 Title I Grants to Local Educational Agencies $29,576
84.027 Special Education_grants to States (arpa) $18,968
84.424 Student Support and Academic Enrichment Program $10,000
84.367 Improving Teacher Quality State Grants $8,643
84.173 Special Education_preschool Grants $7,021
10.555 National School Lunch Program $4,581
84.173 Special Education_preschool Grants (arpa) $2,150