Finding 655681 (2022-005)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-23

AI Summary

  • Core Issue: The District missed the 60-day deadline for submitting claims for November 2021 breakfast and December 2021 lunch meals, resulting in lost reimbursements totaling over $33,000.
  • Impacted Requirements: Federal guidelines require that meal reimbursement claims be submitted within 60 days, and the District lacked proper procedures to ensure compliance.
  • Recommended Follow-Up: Implement new policies and procedures to ensure timely and accurate meal claims, and monitor compliance to prevent future delays.

Finding Text

Finding #2022-005- Delayed Submission of November 2021 Breakfast and December 2021 Lunch Meals Served Child Nutrition Cluster (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food service claims were not prepared by the District within the 60-day window for November 2021 breakfast meals and December 2021 lunch meals served. The auditor brought to the District?s attention during August 2022 fieldwork. Based on meals served, the November 2021 breakfast claim was calculated to be for $9,665 and the December 2021 lunch claim was calculated as $23,751. Effect: District did not receive reimbursement for meals served during November 2021 for breakfast meals serviced and December 2021 lunch meals served. Cause: The District did not have proper procedures in place for submitting monthly claims. The District began contracting with a Food Service Management Company starting in 2021-2022. Criteria: Monthly breakfast and lunch reimbursement claims should be made within the 60-day time frame. Procedures should be in place to ensure accurate claims are made timely. Recommendation: Policies and procedures should be implemented to ensure meals are claimed in compliance with federal requirements and within the 60-day time frame. Response: On January 30, 2023, the District requested one-time waiver requests with DPI to claim the meals that were previously missed. The November 2021 breakfast claim was for $9,665 and the December 2021 lunch claim was for $23,751. DPI approved payment on the one-time exceptions in February 2023 and payments were made to the District in March 2023. The District will establish policies and procedures to ensure meals are claimed in a timely manner and in compliance with requirements.

Categories

Subrecipient Monitoring Cash Management School Nutrition Programs

Other Findings in this Audit

  • 79231 2022-001
    Material Weakness Repeat
  • 79232 2022-003
    Material Weakness Repeat
  • 79233 2022-004
    Material Weakness Repeat
  • 79234 2022-005
    Material Weakness
  • 79235 2022-006
    Significant Deficiency
  • 79236 2022-001
    Material Weakness Repeat
  • 79237 2022-003
    Material Weakness Repeat
  • 79238 2022-004
    Material Weakness Repeat
  • 79239 2022-005
    Material Weakness
  • 79240 2022-006
    Significant Deficiency
  • 655673 2022-001
    Material Weakness Repeat
  • 655674 2022-003
    Material Weakness Repeat
  • 655675 2022-004
    Material Weakness Repeat
  • 655676 2022-005
    Material Weakness
  • 655677 2022-006
    Significant Deficiency
  • 655678 2022-001
    Material Weakness Repeat
  • 655679 2022-003
    Material Weakness Repeat
  • 655680 2022-004
    Material Weakness Repeat
  • 655682 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $282,411
84.027 Special Education_grants to States $125,381
10.553 School Breakfast Program $94,588
93.778 Medical Assistance Program $57,455
84.010 Title I Grants to Local Educational Agencies $52,514
10.555 National School Lunch Program $25,895
84.424 Student Support and Academic Enrichment Program $22,000
84.367 Improving Teacher Quality State Grants $16,845
84.173 Special Education_preschool Grants $5,447
10.649 Pandemic Ebt Administrative Costs $614