EIN: 311042586
UEI: KNJYZCGCVVZ9
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 17, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on November 26, 2024 — management decision was due May 26, 2025.
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
Type of Finding Significant deficiency in internal control over financial reporting. Criteria or Specific Requirements 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Questioned Costs None. Context The District did not review 1 of 2 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴Type of Finding Significant deficiency in internal control over financial reporting. Criteria or Specific Requirements 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Questioned Costs None. Context The District did not review 1 of 2 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Procedures will be updated to include verification that a vendor has not been suspended or debarred. A record of this verification will be retained.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
FAC accepted this audit on December 7, 2021 — management decision was due June 7, 2022.
Repeat Finding: No Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D Pass-Through Entity Identifying Number: 2021-514620-DPI-ESSERF-160, 2021-514620-DPI-GEERF-162 Award Period: July 1, 2020 - June 30, 2021 Type of Finding Significant Deficiency in Internal Control Over Compliance Condition There is no review of the grant claims which are the basis of the schedule of expenditures of federal awards. Criteria Review of grant claims is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Context While performing audit procedures, it was noted that no procedure for the review of the grant claims was in place at the District. Cause The District does not have a system of internal controls in place to ensure compliance over the program. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of review of grant claims. Recommendation We recommend the District implement procedures to ensure adherence to the program requirements. Views of Responsible Officials There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Repeat Finding: No Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D Pass-Through Entity Identifying Number: 2021-514620-DPI-ESSERF-160, 2021-514620-DPI-GEERF-162 Award Period: July 1, 2020 - June 30, 2021 Type of Finding Significant Deficiency in Internal Control Over Compliance Condition There is no review of the grant claims which are the basis of the schedule of expenditures of federal awards. Criteria Review of grant claims is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Context While performing audit procedures, it was noted that no procedure for the review of the grant claims was in place at the District. Cause The District does not have a system of internal controls in place to ensure compliance over the program. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of review of grant claims. Recommendation We recommend the District implement procedures to ensure adherence to the program requirements. Views of Responsible Officials There is no disagreement with the audit finding.
Management will implement procedures to ensure adherence to the program requirements.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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