Finding Text
2023-005 Federal Agency: United States Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553, 10.555, 10.559
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number: N/A
Award Period: 07/01/2022 – 06/30/2023
Compliance Requirement Affected: Eligibility
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result.
Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims.
Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch.
Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis.
Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect.
Repeat Finding: No
Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements.
View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.