Finding 62117 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-15
Audit: 50512
Organization: Waupun Area School District (WI)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The District claimed 3,879 fewer meals than actually served due to inadequate data review.
  • Impacted Requirements: Monthly claims for reimbursement must match actual meals served within 60 days, as per federal regulations.
  • Recommended Follow-Up: District staff should regularly reconcile claims with supporting documentation to ensure accuracy.

Finding Text

Finding 2022-002: Reporting Federal program information: Funding Agency: Department of Agriculture Title: Child Nutrition Cluster AL Number: 10.553 & 10.555 Award year and number: 2022 206216 DPI NSL 547 & 2022 206216 DPI SB 546 Criteria: The School Food Authority and sponsors must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). Condition: In our testing of 2 out of the 10 months claimed, we determined actual meals were different than the claimed amounts. Due to the error, we obtained the information for the remaining months and determined the District claimed a net of 3,879 fewer meals than the number served. The District informed the Department of Public Instruction of the error and it has been resolved. Known Questioned Costs: None Cause: There was inadequate review of the data being submitted as amounts were not reconciled to the supporting documentation. Effect: The meals claimed could be higher or lower than the meals served. The District could potentially have questioned costs or it could not claim the full reimbursement of grant amounts. Recommendation: District staff should review the monthly claims to the supporting documentation of meals served. Management's Response: The District agrees with the finding and has implemented a system to reconcile the meals served to the claimed amounts.

Corrective Action Plan

Finding 2022-002 ? Federal and State Findings and Questioned Costs Corrective Action Plan: Edit check reports from the district?s student information syste, Infinite Campus, will be provided on a monthly basis, no later than the 5th of the month for the preceding month. Any errors listed on the reports will be researched and corrected by the Food Service Director or Assisitant Food Service Director. After all meal sales errors are corrected the final reports will be provided to the Director of Business Services no later than the 10th of the month. These reports will be used to make the monthly federal (USDA) food service claims and retained as documentation for the claims. Person(s) Responsible: Director of Business Services and Food Service Director. Timing for Implementation: August 2022.

Categories

Cash Management Reporting School Nutrition Programs

Other Findings in this Audit

  • 638559 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $731,477
84.027 Special Education_grants to States $559,539
93.778 Medical Assistance Program $246,618
84.010 Title I Grants to Local Educational Agencies $225,345
10.553 School Breakfast Program $150,624
84.367 Improving Teacher Quality State Grants $47,159
84.173 Special Education_preschool Grants $24,900
84.424 Student Support and Academic Enrichment Program $11,547
84.048 Career and Technical Education -- Basic Grants to States $8,737
10.555 National School Lunch Program $1,307