EIN: 391047904
UEI: ELDKJV3KPLA9
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 December 18, 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 18, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
During our testing of procurement transactions of the program we noted two transactions over the District's Small Purchase threshold where an adequate number of quotes was not obtained. Additionally, we noted the district did not keep documentation of verifying suspension and debarment status for one contract. Questioned Costs: $36,052. Context: During our testing of procurement transactions of the program we noted two transactions over the District's Small Purchase threshold where an adequate number of quotes was not obtained. Additionally, we noted the district did not keep documentation of verifying suspension and debarment status for one contract. Cause: The District did not follow their Federal Funds Procurement- Federal Grants/Funds related to appropriate methods of procurement and suspension and debarment. Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the fiscally responsible way. The lack of price quotes may cause the District to overpay for supplies or services. Additionally, not verifying that an entity is not debarred or suspended could result in entering covered transactions with debarred or suspended vendors. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District follow their procurement and suspension and debarment policy related to small purchases which includes obtaining price quotes form and adequate number of vendors (at least two), and suspension and debarment policy for verifying vendors and maintaining this documentation. Views of responsible officials: There is no disagreement with finding.
Show full finding ▾Hide full finding ▴2022?003 Procurement, Suspension, and Debarment Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553,10.555 Pass-Through-Agency: Wisconsin Department of Public Instruction Pass-Through-Numbers: 2022-312814-DPI-SB-SEVERE-546, 2022-312814-DPI-SB-546, 2022-312814-DPI-NSL-547 Award Period 07/01/2021-06/30/2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2). Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Proposals must be solicited from and adequate number of qualified offerors. Additionally, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our testing of procurement transactions of the program we noted two transactions over the District's Small Purchase threshold where an adequate number of quotes was not obtained. Additionally, we noted the district did not keep documentation of verifying suspension and debarment status for one contract. Questioned Costs: $36,052. Context: During our testing of procurement transactions of the program we noted two transactions over the District's Small Purchase threshold where an adequate number of quotes was not obtained. Additionally, we noted the district did not keep documentation of verifying suspension and debarment status for one contract. Cause: The District did not follow their Federal Funds Procurement- Federal Grants/Funds related to appropriate methods of procurement and suspension and debarment. Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the fiscally responsible way. The lack of price quotes may cause the District to overpay for supplies or services. Additionally, not verifying that an entity is not debarred or suspended could result in entering covered transactions with debarred or suspended vendors. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District follow their procurement and suspension and debarment policy related to small purchases which includes obtaining price quotes form and adequate number of vendors (at least two), and suspension and debarment policy for verifying vendors and maintaining this documentation. Views of responsible officials: There is no disagreement with finding.
There is no disagreement with the finding. District will follow their Procurement and Suspension and Debarment policy for small purchases and proposals by obtaining price quotes from a minimum of two vendors and maintain documentation. Name of responsible official: Kim Dax, Business Manager Expected date of completion: The planned completion date is September 1, 2022
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
Please see the condition described in Finding 2021-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state programs identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements. ? Both the business manager and accounting clerks have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria: Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors of intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context: The District has limited employees and does not have adequate segregation of duties over the grant management process. 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 a lack of segregation of duties. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Repeat Finding: Repeat of finding 2020-003 Recommendation: We recommend the Board of Education continue to monitor the transactions and the financial records of the District. While we acknowledge the mitigating controls that have been implemented in recent years, we also recommend that the District continue to evaluate cost effective opportunities to improve the design of the internal control structure. Views of responsible officials: Refer to the management response per the corrective action plan.
Show full finding ▾Hide full finding ▴2021 ? 003 Segregation of Duties- Federal and State Grant Management Type of Finding: ? Material Weakness in Internal Control over Compliance Condition: Please see the condition described in Finding 2021-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state programs identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements. ? Both the business manager and accounting clerks have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria: Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors of intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context: The District has limited employees and does not have adequate segregation of duties over the grant management process. 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 a lack of segregation of duties. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Repeat Finding: Repeat of finding 2020-003 Recommendation: We recommend the Board of Education continue to monitor the transactions and the financial records of the District. While we acknowledge the mitigating controls that have been implemented in recent years, we also recommend that the District continue to evaluate cost effective opportunities to improve the design of the internal control structure. Views of responsible officials: Refer to the management response per the corrective action plan.
Management is cognizant of the District's internal control structure and continues to elevate cos effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in re cent years be revising the roles and responsibilities of multiple positions within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and payroll function include one position that is primarily responsible for transaction processing and require that a second individual review and approve transactions. as a result of these procedures, the Business and Human Services Director has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas.
2020-003
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