EIN: 390988596
UEI: JE79EUKZLDM6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 2026. 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 September 4, 2026 (2 days ago).
What is a management decision? →The monthly claim forms submitted by the District are prepared and submitted by one individual. Accordingly, this does not allow for proper segregation of duties. Questioned Costs: None Context: The District has limited program employees and does not have adequate segregation of duties over the eligibility process. Cause: The lack of segregation of duties is due to the limited number of program employees and the size of the District’s operations. 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. Repeat Finding: No Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2025-003 Segregation of Duties – Child Nutrition Cluster Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Instruction Pass Through Numbers: 2025-133675-DPI-SB-546, 2024-133675-DPI-NSL-547 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Reporting Criteria or specific requirement: Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a procedure. Condition: The monthly claim forms submitted by the District are prepared and submitted by one individual. Accordingly, this does not allow for proper segregation of duties. Questioned Costs: None Context: The District has limited program employees and does not have adequate segregation of duties over the eligibility process. Cause: The lack of segregation of duties is due to the limited number of program employees and the size of the District’s operations. 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. Repeat Finding: No Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Views of Responsible Officials: There is no disagreement with the finding.
Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District has implemented procedures to ensure that Child Nutrition claims are reviewed and approved prior to submission by an individual knowledgeable of grant requirements. This review includes verification of claim accuracy, supporting documentation, and compliance with applicable federal regulations. Name of the contact person responsible for correction action: Kristin Sobocinski Planned completion date for corrective action: Ongoing, June 30, 2026
During our testing of procurement transactions of the program, we noted that the District did not retain documentation of verification that that vendors are not debarred, suspended or otherwise excluded. Questioned Costs: None Context: In sample of 5 vendors contracts subject to suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for all vendors that were selected for testing. Cause: The District did not retain documentation following their Federal Funds Procurement policy related to the appropriate methods of procurement. 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 evaluate current procedures and controls to ensure that policies are consistently followed and properly documented in accordance with District policies. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2025-004 Suspension & Debarment – Special Education Cluster (IDEA) Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: Wisconsin Department of Instruction Pass Through Numbers: 2025-133675-DPI-FLOW-341, 2025-133675-DPI-PRESCH-347 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Suspension and Debarment Criteria or specific requirement: 2 CFR 200.214 requires non-Federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a non-Federal entity enters into a covered transactions with an entity at a lower tier, the non-Federal entity must verify that the entity, as described in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing of procurement transactions of the program, we noted that the District did not retain documentation of verification that that vendors are not debarred, suspended or otherwise excluded. Questioned Costs: None Context: In sample of 5 vendors contracts subject to suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for all vendors that were selected for testing. Cause: The District did not retain documentation following their Federal Funds Procurement policy related to the appropriate methods of procurement. 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 evaluate current procedures and controls to ensure that policies are consistently followed and properly documented in accordance with District policies. Views of Responsible Officials: There is no disagreement with the finding.
Suspension & Debarment – Special Education Cluster (IDEA) Recommendation: We recommend the District evaluate current procedures and controls to ensure that policies are consistently followed and properly documented in accordance with District policies. Action planned/taken in response to finding: The District has reviewed its existing procedures related to suspension and debarment requirements and has reinforced expectations for consistent adherence and documentation in accordance with District policies and federal grant requirements. Management has implemented additional oversight to ensure required checks are completed and properly documented prior to vendor engagement and payment. Procedures will continue to be monitored to ensure compliance is consistently maintained. Name of the contact person responsible for correction action: Kristin Sobocinski Planned completion date for corrective action: June 30, 2026 Responsible Official for Corrective Action Plan: Kristin Sobocinski, Deputy Superintendent (608) 316-1916
FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on May 24, 2024 — management decision was due November 24, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
GSA_MIGRATION
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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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