FAC Explorer

Finding 620840 (2022-006)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-12-21
Audit: 47284
Organization: Cedar Grove-Belgium Area School District (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The District failed to keep necessary documentation for verifying free and reduced price meal applications.
  • Impacted Requirements: The District must verify eligibility for free and reduced meals by documenting selected applications by November 15.
  • Recommended Follow-Up: Implement procedures to ensure proper retention of verification documentation and improve internal controls over grant management.

Finding Text

2022 ? 006 ? Special Tests and Provisions ? Verification of Applications Federal Agency: United State Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-591029-DPI-NSL-547 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Criteria: The District is required to verify and support with documentation the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15. Condition: The District did not retain workpapers to support that the special tests and provision to perform verification of free and reduced price applications was completed. Questioned Costs: None Context: The District has limited employees and does not have adequate segregation of duties over the grant management process to ensure that the documentation to support the verification process was retained. Cause: The District did not retain documentation and other information to support their procedures over the compliance requirements of the program. Effect: The District may have households that were not eligible for the status based on the documentation and other information obtained through the verification process. Recommendation: We recommend the District establish procedures and controls over the retention of verification documentation and other information obtained through the verification process. View of Responsible Officials: There is no disagreement with the audit finding.

Categories

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions Eligibility Material Weakness

Other Findings in this Audit

  • 44397 2022-005
    Material Weakness
  • 44398 2022-006
    Material Weakness
  • 44399 2022-007
    Significant Deficiency
  • 44400 2022-005
    Material Weakness
  • 44401 2022-006
    Material Weakness
  • 44402 2022-007
    Significant Deficiency
  • 620839 2022-005
    Material Weakness
  • 620841 2022-007
    Significant Deficiency
  • 620842 2022-005
    Material Weakness
  • 620843 2022-006
    Material Weakness
  • 620844 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $103,089
84.010 Title I Grants to Local Educational Agencies $93,278
93.778 Medical Assistance Program $64,074
10.555 National School Lunch Program $40,922
84.027 Special Education_grants to States $37,751
84.367 Improving Teacher Quality State Grants $21,752
84.424 Student Support and Academic Enrichment Program $10,000
84.048 Career and Technical Education -- Basic Grants to States $5,192
84.173 Special Education_preschool Grants $4,575