EIN: 391173350
UEI: G1GRJ92797M7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 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 July 15, 2026 (40 days ago).
What is a management decision? →There was no review of the monthly reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The monthly reports detailing meals served used to determine the reimbursement received by the District did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District has not recently completed an internal control assessment in relation to the reporting requirements of the grant to ensure that adequate review procedures existed. Effect: Errors in the monthly reporting could be made and not detected prior to submission resulting in an incorrect reimbursement amount. Repeat finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-631526-DPI-SB-546, 2025-631526-DPI-SB-SEVERE-546, 2025-631526-DPI-NSL-547, 2025-631526-DPI-SFSP-586 Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Reports filed by the District to the various granting agencies must be accurate and reconcile to the District’s general ledger system. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. 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 transaction. Condition: There was no review of the monthly reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The monthly reports detailing meals served used to determine the reimbursement received by the District did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District has not recently completed an internal control assessment in relation to the reporting requirements of the grant to ensure that adequate review procedures existed. Effect: Errors in the monthly reporting could be made and not detected prior to submission resulting in an incorrect reimbursement amount. Repeat finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager and School Food Service Director met regarding the finding and agreed that the Food Service Director will continue to gather the required claim data and enter the appropriate data into DPIs required Excel template monthly. All supporting documentation as well as the Excel documents will be emailed to the Business Manager monthly. The Business Manager will verify the numbers in the Excel documents using the supporting documentation. If the Business Manager agrees with the numbers in the Excel files, they will be uploaded to DPI as is. If any discrepancies are discovered, the Food Service Director and the Business Manager will work together to ensure the correct data is sent to DPI. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: September 1, 2025
During our audit we noted there were instances in which applications for the free and reduced meal program did not have documentation that a review of the accuracy of the eligibility determination was performed. Questioned costs: None Context: While performing audit procedures, it was noted that three of the fourteen testing selections were not printed and provided to the Business Manager for approval after processing in Infinite Campus. Cause: The completed applications were not provided to the District’s Business Manager for review subsequent to the eligibility determination being completed. Effect: An error could be made in the determination of eligibility for benefits within the grant program and a student could be incorrectly provided or denied benefits. Repeat finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manager for review to ensure the eligibility determination is correct. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-631526-DPI-SB-546, 2025-631526-DPI-SB-SEVERE-546, 2025-631526-DPI-NSL-547, 2025-631526-DPI-SFSP-586 Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Uniform Guidance requires the implementation of internal controls over compliance for federal grant awards. 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 transaction. Condition: During our audit we noted there were instances in which applications for the free and reduced meal program did not have documentation that a review of the accuracy of the eligibility determination was performed. Questioned costs: None Context: While performing audit procedures, it was noted that three of the fourteen testing selections were not printed and provided to the Business Manager for approval after processing in Infinite Campus. Cause: The completed applications were not provided to the District’s Business Manager for review subsequent to the eligibility determination being completed. Effect: An error could be made in the determination of eligibility for benefits within the grant program and a student could be incorrectly provided or denied benefits. Repeat finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manager for review to ensure the eligibility determination is correct. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all applications for the Child Nutrition Cluster are provided to the Business Manger for review to ensure the eligibility determination is correct. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Food Service Director and her assistant will ensure ALL application are reviewed by each of them, and then passed onto the Business Manager for a third review and approval. The Food Service Director will keep all applications on file. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: September 1, 2025
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
There was no review of the journal entries by someone other than the preparer for activity associated with the ESSER grant. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over allowable costs and activities compliance requirements. Criteria: In order to ensure all costs coded to a grant are accurate and allowable, internal controls should be designed and implemented to prevent and detect errors in the underlying costs and activities. Segregation of duties is an internal control intended to prevent or decrease the occurrence of error or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Questioned Costs: None Context: In the course of our audit, we tested 6 of the 19 journal entries with activity pertaining to the ESSER Grant, none had documentation of a separate approval and review done by someone other than the preparer. Cause: The District has not fully implemented procedures that require the approval of journal entry before the activity is posted into the general ledger. Effect: The District could record activity pertaining to the grant which is not allowable under the grant requirements. Repeat Finding: No Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-002 Journal Entry Approval Federal Agency: U.S. Department of Education Federal Program Title: COVID-19 Elementary and Secondary School Emergency Relief Federal ALN: 84.425D 84.425U Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-631526-DPI-ESSERF-160, 2022-631526-DPI-ESSERFII-163, 2022-631526-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Type of Finding Significant deficiency in internal control over compliance Compliance Requirement: Allowable Costs & Allowable Activities Condition: There was no review of the journal entries by someone other than the preparer for activity associated with the ESSER grant. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over allowable costs and activities compliance requirements. Criteria: In order to ensure all costs coded to a grant are accurate and allowable, internal controls should be designed and implemented to prevent and detect errors in the underlying costs and activities. Segregation of duties is an internal control intended to prevent or decrease the occurrence of error or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Questioned Costs: None Context: In the course of our audit, we tested 6 of the 19 journal entries with activity pertaining to the ESSER Grant, none had documentation of a separate approval and review done by someone other than the preparer. Cause: The District has not fully implemented procedures that require the approval of journal entry before the activity is posted into the general ledger. Effect: The District could record activity pertaining to the grant which is not allowable under the grant requirements. Repeat Finding: No Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager will review and approve all journal entries submitted via Skyward by the Accounting Coordinator and ensure proper supporting documentation is attached to each entry. In turn, the Accounting Coordinator will do the same for all journal entries submitted by the Business Manager. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022
2021-003
The District entered into a contract over $10,000 and did not maintain any documentation of price comparisons if the procurement transaction was classified as a small purchase or justification if the procurement was classified as a a sole source. Criteria: Uniform Guidance requires Districts to implement a procurement policy that complies with federal regulations regarding the types of procurement and the dollar thresholds involved. Uniform Guidance also requires that Districts to implement a system of internal controls to ensure procurement transactions complies with their own policy and the uniform guidance regulations. Questioned Costs: None Context: The District entered into one procurement transaction in excess of the micropurchase threshold during the grant period. Documentation of the procurement method was not maintained. Cause: The District policy does not provide any guidance as to the procedures to follow between the micropurchase threshold of $10,000 and the $150,000 procurement threshold requiring competitive proposals. Effect: The District could utilize a method of procurement in violation of federal uniform grant guidance. Repeat Finding: Repeat of Finding 2021-003 Recommendation: We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation to support the method of procurement Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-003 Procurement Documentation Federal Agency: U.S. Department of Education Federal Program Title: Special Education Cluster (IDEA) Federal ALN: 84.027, 84.173A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-631526-DPI-IDEA-FT-341, 2022-631526-DPI-IDEA-P-347 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance, Other Matters Compliance Requirement: Procurement Condition: The District entered into a contract over $10,000 and did not maintain any documentation of price comparisons if the procurement transaction was classified as a small purchase or justification if the procurement was classified as a a sole source. Criteria: Uniform Guidance requires Districts to implement a procurement policy that complies with federal regulations regarding the types of procurement and the dollar thresholds involved. Uniform Guidance also requires that Districts to implement a system of internal controls to ensure procurement transactions complies with their own policy and the uniform guidance regulations. Questioned Costs: None Context: The District entered into one procurement transaction in excess of the micropurchase threshold during the grant period. Documentation of the procurement method was not maintained. Cause: The District policy does not provide any guidance as to the procedures to follow between the micropurchase threshold of $10,000 and the $150,000 procurement threshold requiring competitive proposals. Effect: The District could utilize a method of procurement in violation of federal uniform grant guidance. Repeat Finding: Repeat of Finding 2021-003 Recommendation: We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation to support the method of procurement Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Procurement Documentation Recommendation: We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation to support the method of procurement Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: See audit finding 2021-003. Internal federal fund purchasing procedures exist and are followed by all those purchasing with federal funds. District policies are updated as updates are provided by the company who provides the district with policies. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief Federal ALN: 84.425D Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-322849-DPI-ESSER-160 Award Period: July 1, 2020 - June 30, 2021 Type of Finding Significant deficiency in internal control over compliance Compliance Requirement Cash Management & Reporting Condition There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements Criteria Grant claims filed by the District to the various granting agencies must be accurate, reconcile to the District?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. 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 transaction. Condition There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements Questioned Costs None Cause Due to the rushed nature of the grant award, the District did not have time to evaluate and implement an appropriate system of internal controls over the grant reporting process. Effect There could be the possibility that the District would over- or under-report certain items for reimbursement.Repeat Finding No Recommendation We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of responsible officials There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief Federal ALN: 84.425D Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-322849-DPI-ESSER-160 Award Period: July 1, 2020 - June 30, 2021 Type of Finding Significant deficiency in internal control over compliance Compliance Requirement Cash Management & Reporting Condition There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements Criteria Grant claims filed by the District to the various granting agencies must be accurate, reconcile to the District?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. 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 transaction. Condition There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements Questioned Costs None Cause Due to the rushed nature of the grant award, the District did not have time to evaluate and implement an appropriate system of internal controls over the grant reporting process. Effect There could be the possibility that the District would over- or under-report certain items for reimbursement.Repeat Finding No Recommendation We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of responsible officials There is no disagreement with the audit finding.
Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Manager will prepare all grant claims and submit them within WISEGrants. The other administrator listed on the grant, or the District Administrator, will review the grant claim and supporting documentation entered and provided by the Business Manager and authorize the claim within WISEGrants. Name of responsible official: Tera Fritz, Business Manager Expected completion date: This process implemented as of September, 2021.
Procurement Methods Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal ALN: 10.555, 10.559, 10.579 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-631526-DPI-SFSP-566 Award Period: July 1, 2020 - June 30, 2021 Type of Finding Significant deficiency in internal control over compliance Compliance Requirement Procurement Condition The District did not follow approved District policies regarding the documentation of procurement methods and the price or rate quotations as required by District policy for items procured using the small purchase method of procurement. Criteria The District is required to set procurement policies in accordance with federal Uniform Grant Guidance which provide guidance on the methods of procurement and the required documentation necessary to perform the procurement action. The District has approved policy po6325 which fulfils this requirement. The policy states that ?Small Purchase Procedures?does not exceed the competitive bid threshold of $10,000...require that price or rate quotations shall be obtained from an adequate number of qualified sources.? Questioned Costs NoneCause The District has not adapted their procedures and documentation requirements to ensure that the required documentation regarding procurement methods and price comparisons was maintained. Effect The District could utilize a method of procurement in violation of federal uniform grant guidance. Repeat Finding No Recommendation We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation of any items purchased using the small purchase method of procurement. Views of responsible officials There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Procurement Methods Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal ALN: 10.555, 10.559, 10.579 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-631526-DPI-SFSP-566 Award Period: July 1, 2020 - June 30, 2021 Type of Finding Significant deficiency in internal control over compliance Compliance Requirement Procurement Condition The District did not follow approved District policies regarding the documentation of procurement methods and the price or rate quotations as required by District policy for items procured using the small purchase method of procurement. Criteria The District is required to set procurement policies in accordance with federal Uniform Grant Guidance which provide guidance on the methods of procurement and the required documentation necessary to perform the procurement action. The District has approved policy po6325 which fulfils this requirement. The policy states that ?Small Purchase Procedures?does not exceed the competitive bid threshold of $10,000...require that price or rate quotations shall be obtained from an adequate number of qualified sources.? Questioned Costs NoneCause The District has not adapted their procedures and documentation requirements to ensure that the required documentation regarding procurement methods and price comparisons was maintained. Effect The District could utilize a method of procurement in violation of federal uniform grant guidance. Repeat Finding No Recommendation We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation of any items purchased using the small purchase method of procurement. Views of responsible officials There is no disagreement with the audit finding.
Recommendation: We recommend that the District review its procurement policies in relation to the federal requirements and consider implementing a micro-purchase method of procurement as well as eliminating any discrepancies in dollar amounts listed in the policy. In addition, we recommend the district review its procedures and internal controls to maintain documentation of any items purchased using the small purchase method of procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Manager will work with the District Administrator to get the policies provided via contract updated with micro-purchasing procurement language and to resolve all discrepancies in dollar amounts listed within the current policies. The district will also review its internal procedures related to small purchases with federal funds to ensure they are in alignment with the district policies regarding federal fund procurement. Name of responsible official: Tera Fritz, Business Manager Expected completion date: June 30, 2022
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
An instance was noted in which an incorrect eligibility determination was performed by District personnel for participation in the Child Nutrition Cluster program. Criteria: Families complete applications to participate in the Child Nutrition Cluster. District personnel then perform income calculations to determine their eligibility for participation in the program based on federal income guidelines. The District is required to have internal controls and procedures in place to ensure an accurate determination is performed. Context: Of the twenty-five participants in the Child Nutrition Cluster Program tested, one individual was determined by the District to be eligible to receive reduced price meals when they were not eligible for the program. Questioned Costs: None. Cause: A calculation error was made by District personnel and was not prevented or detected by internal controls. Effect: The District provided reduced price meals to students who were not eligible for the program Recommendation: We recommend the District review and revise its current internal control policies and procedures surrounding eligibility determination to ensure that the calculations are completed correctly and there is adequate review and approval of the determination process. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-002 Child Nutrition Eligibility Repeat Finding: No Federal Agency: U.S. Department of Agriculture CFDA Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2020-631526-DPI-SB-546, 2020-631526-DPI-NSL-547 2020-631526-DPI-SFSP-566 Award period: July 1, 2019 ? June 30, 2020 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Eligibility Condition: An instance was noted in which an incorrect eligibility determination was performed by District personnel for participation in the Child Nutrition Cluster program. Criteria: Families complete applications to participate in the Child Nutrition Cluster. District personnel then perform income calculations to determine their eligibility for participation in the program based on federal income guidelines. The District is required to have internal controls and procedures in place to ensure an accurate determination is performed. Context: Of the twenty-five participants in the Child Nutrition Cluster Program tested, one individual was determined by the District to be eligible to receive reduced price meals when they were not eligible for the program. Questioned Costs: None. Cause: A calculation error was made by District personnel and was not prevented or detected by internal controls. Effect: The District provided reduced price meals to students who were not eligible for the program Recommendation: We recommend the District review and revise its current internal control policies and procedures surrounding eligibility determination to ensure that the calculations are completed correctly and there is adequate review and approval of the determination process. Views of Responsible Officials: There is no disagreement with the audit finding.
The district will review and revise current internal control policies and procedures surrounding eligibility determination to ensure that the calculations are completed correctly and there is adequate review and approval of the determination process.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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