SCHOOL DISTRICT OF ELKHART LAKE-GLENBEULAHLocal Government

Program Name National School Lunch Program Federal I.D. Number 10.555 Federal Agency U.S. Department of Agriculture Pass-Through Entity Wisconsin Department of Public Instruction Condition and Criteria - Effective July 1, 2011, section 205 of the Healthy, Hungry-Free Kids Act of 2010 requires School Food Authorities (SFAs) participating in the National School Lunch Program to provide the same level of financial support for lunches served to students who are not eligible for free or reduced price lunches (i.e. paid lunches) as for lunches served to students eligible for free lunches. Cause - The District did not calculate its paid lunch equity calculation correctly. The District used direct National School Lunch Program revenues and expenses when in fact all revenues and expenses of the entire food service fund should have been used in the calculation. Effect - The District did not raise student lunch prices, as required, for the 2021-2022 school year. During the 2021-2022 school year all student lunches were free so there was no effect. Auditor?s Recommendation - When performing the paid lunch equity calculation the District must use the entire food service revenues and expenses to determine if the District meets an exemption from raising student lunch prices for the current school year. Management?s Response - See management's corrective action plan on page 76.