School District of Fort AtkinsonLocal Government

Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Recommendation: We recommend that the District establish controls to review claim documentation prior to submission. Corrective Action Plan: The District will review supporting documentation for meals to ensure all meals are accounted for.

Condition: Multiple students were incorrectly coded as free and reduced meal status when they should have been switched to paid status. Criteria: The District is required to keep an updated list of students that qualify for free and reduced lunch as well as maintain supporting documentation. Cause: District staff did not properly maintain the direct certification list or update the list of students’ statuses once extended benefits ended. Effect: Improper categorization of students would affect the reimbursements received by the District under the Child Nutrition Cluster. Recommendation: We recommend the District review its procedures for maintaining the direct certification list year over year and the process of updating students’ meal status. Corrective Action Plan: The District will ensure the direct certification list is properly maintained and put new processes in place to verify students’ meal status year over year.

Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.

Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $1,729 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission. Corrective Action Plan: The District will keep physical copies of reports and claims submitted. As students switched categories (free, reduced, and paid), the electronic system failed to keep that in account, leading to discrepancies.

Condition: One quarterly report submitted for Medicaid reimbursement was not submitted within the 40- day window after quarter end. Criteria: Quarterly Medicaid reports must be submitted within 40 days of quarter end. Cause: The District’s Medicaid reimbursements could be impacted. Effect: The District did not submit their quarterly report timely. Questioned Costs: Not Applicable Recommendation: We recommend that the District establish controls ensure quarterly reports are submitted on time.Corrective Action Plan: The District receives notices from our Medicaid consultants reminding us multiple times before the deadline comes. If the district has not submitted by the second notice, we will schedule a meeting to dedicate time to submitting on time.

Condition: One quarterly report submitted for Medicaid had transposition errors in relation to the supporting expenditures. Criteria: Quarterly Medicaid reports should be prepared accurately based on expenditures for Medicaid related services provided by the District. Cause: The District submitted a quarterly report with transposition errors. Effect: The District’s quarterly report and final cost report were misstated. Questioned Costs: Not Applicable Recommendation: We recommend that the District establish controls to review quarterly reports against the supporting expenditures prior to submission. Corrective Action Plan: The business manager will review numbers entered by other staff members. The assistant to the business manager will review the information entered by the business manager.

Condition: One consent to bill Wisconsin Medicaid form provided was signed consent by the eligible student’s parent or guardian for a different District. Criteria: Wisconsin Department of Health Services requires Wisconsin School Districts to obtain onetime consent by the eligible student’s parent or guardian in order to bill Medicaid. This one-time consent is not transferable to a different District if the student were to transfer. Cause: The District does not have a current Consent to Bill Wisconsin Medicaid Form for one eligible student. Effect: The District received Medicaid reimbursements for billed services they did not have consent to bill for.Questioned Costs: $182 of this students’ services was billed to Medicaid. Recommendation: We recommend that the District obtain signed Consent to Bill Wisconsin Medicaid Forms for all eligible students. Corrective Action Plan: The District will have a dual review process so this mistake does not happen again.

Condition: One employee was paid at a rate less than their stated contract rate. Criteria: The District should have review processes in place over payroll procedures to ensure proper pay rates are being paid to all employees based on their contracted rate of pay. Cause: The District’s controls did not identify a discrepancy between the salaried pay rate and the contract rate. Effect: The employee did not receive their full contract pay for the school year. Questioned Costs: Not Applicable Recommendation: We recommend the District establish controls over payroll to ensure proper contract rates are being paid. Corrective Action Plan: The District will have a dual review process so this mistake does not happen again.