June 12, 2009
Wisconsin Shares Child Care Subsidy Program Audit
The Wisconsin Legislative Audit Bureau released an audit of the Wisconsin Shares child care subsidy program because spending on the program has increased
from $312 million in 2004 to $371 million in 2009. The auditors reviewed demographic information for all Wisconsin Shares participants as of December 2008,
eligibility determinations for a random sample of 400 program participants who received child care subsidies in 2008, wage records for 400 participants, and daily
attendance records maintained by a sample of 45 child care providers to support their claims for subsidy payments. The auditors also reviewed policies and
procedures intended to ensure that the program operates within federal and state requirements.

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