EIN: 391487507
UEI: G6QLH5MQY6J6
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 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 August 3, 2026 (26 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Uniform Guidance and the State Single Audit Guidelines require the Agency to maintain records supporting amounts reported into the schedule of expenditures of federal and state awards. Criteria or Specific Requirement: Having approved journal entries is an internal control intended to prevent, detect, and correct a potential misstatement. Section III – Findings and Questioned Costs – Federal and State Award Programs (Continued) Cause: Due to lack of proper segregation of duties, there was not a review and approval process in place. Context: While performing audit procedures, it was noted that management does not maintain supporting documentation showing evidence of reviews and approvals on journal entries made to grant accounts. 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. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Agency establish internal controls surrounding journal entry procedures to ensure proper segregation of duties, review and approval processes. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Name: IDEA Flow Through Entitlement, IDEA VIB Preschool Entitlement Public Assistance Listing Number: 84.027, 84.173 Pass-Through Agency: WI DPI Pass-Through Numbers: 2023-749905-DPI-ARCORE-342, 2024-749905-DPI-ES3-342, 2024-749912-DPI-WSPEI-342, 2024-749911-DPI-TIG-342, 2024-749905-DPI-ELTAI-348, 2024-749905-DPI-ECSELIC-348 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Uniform Guidance and the State Single Audit Guidelines require the Agency to maintain records supporting amounts reported into the schedule of expenditures of federal and state awards. Criteria or Specific Requirement: Having approved journal entries is an internal control intended to prevent, detect, and correct a potential misstatement. Section III – Findings and Questioned Costs – Federal and State Award Programs (Continued) Cause: Due to lack of proper segregation of duties, there was not a review and approval process in place. Context: While performing audit procedures, it was noted that management does not maintain supporting documentation showing evidence of reviews and approvals on journal entries made to grant accounts. 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. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Agency establish internal controls surrounding journal entry procedures to ensure proper segregation of duties, review and approval processes. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding.
Action planned/taken in response to finding: Management remains cognizant of the internal control structure and continues to evaluate cost effective opportunities for further improvement. Name(s) of the contact person(s) responsible for correction action: Mike Koltes, Business Services Director Planned completion date for corrective action: Ongoing
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on February 10, 2022 — management decision was due August 10, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on April 7, 2020 — management decision was due October 7, 2020.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on May 1, 2017 — management decision was due November 1, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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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