Finding Text
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.