EIN: 396000770
UEI: G5A4WKA2YJW9
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 January 13, 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 13, 2026 (52 days ago).
What is a management decision? →FAC accepted this audit on December 6, 2024 — management decision was due June 6, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 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. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters 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. Context: The District did not review 3 of 5 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. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible 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 vendors are not suspended or debarred as well as utilize sam.gov or the ELPS listing 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.
2022-004
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
It was noted that there is a lack of independent review of the eligibility reports submitted to the Wisconsin Department of Public Instruction by someone that did not prepare the reports. Context: While performing audit procedures, it was noted that the District does not have policies in place to ensure there is an independent review of eligibility reports for grants. Cause: The District does not have a system of internal controls in place to ensure Title I eligibility reports are reviewed by an independent person who did not prepare the reports. Questioned Costs: None. Repeat Finding: No. Effect: Eligibility criteria could be incorrectly analyzed and not detected by County personnel. Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Title I Assistance Listing Number ? 84.010 Federal Award Identification Number and Year: 2022-050182-DPI-TIA-141 and Year 7/1/21 ? 6/30/22 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance. Criteria or Specific Requirements: Uniform Guidance requires a District to determine which school attendance areas are eligible to participate in the program. The District should have control activities to ensure accurate determinations. Condition: It was noted that there is a lack of independent review of the eligibility reports submitted to the Wisconsin Department of Public Instruction by someone that did not prepare the reports. Context: While performing audit procedures, it was noted that the District does not have policies in place to ensure there is an independent review of eligibility reports for grants. Cause: The District does not have a system of internal controls in place to ensure Title I eligibility reports are reviewed by an independent person who did not prepare the reports. Questioned Costs: None. Repeat Finding: No. Effect: Eligibility criteria could be incorrectly analyzed and not detected by County personnel. Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procedure will be implemented to require a separate preparer and reviewer of the reports. Responsible official: Keith Lucius, Assistant Superintendent Anticipated completion date: June 30, 2023
The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 9 of 9 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. Questioned Costs: None. Repeat Finding: No. Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers ? 84.027, 84.173 Federal Award Identification Number and Year: 2022-050182-DPI-IDEA-FT-341, 2022-050182-DPI-IDEA-P-347 and Year 2021-2022 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance, other matters 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. Context: The District did not review 9 of 9 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. Questioned Costs: None. Repeat Finding: No. Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: 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 or the ELPS listing 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. Responsible official: Keith Lucius, Assistant Superintendent Anticipated completion date: June 30, 2023
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
The Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedule of expenditures of federal and state awards. While the current staff of the District maintain financial records supporting amounts reported in the schedules of federal and state awards, the District contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the District. Criteria: Having staff with expertise in federal and state financial reporting prepare the District?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedules. Context: The audit firm has developed reporting templates as a convenience to our client. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the District?s single audit report, including the additional training time, outweigh the derived benefits. Effect: The District could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend District personnel continue reviewing the District?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state award programs are properly reported in the District?s single audit report. Views of Responsible Officials: There is no disagreement with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Financial Reporting for Federal and State Awards Repeat of Finding 2020-003 Federal Assistance Listing Number - All State IDs- All Type of Finding: Significant deficiency in internal control over compliance. Condition: The Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedule of expenditures of federal and state awards. While the current staff of the District maintain financial records supporting amounts reported in the schedules of federal and state awards, the District contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the District. Criteria: Having staff with expertise in federal and state financial reporting prepare the District?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedules. Context: The audit firm has developed reporting templates as a convenience to our client. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the District?s single audit report, including the additional training time, outweigh the derived benefits. Effect: The District could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend District personnel continue reviewing the District?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state award programs are properly reported in the District?s single audit report. Views of Responsible Officials: There is no disagreement with this finding. See Corrective Action Plan.
Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state award programs are properly reported in the District?s single audit report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will review the prepared single audit report.
2020-003
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
The Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedule of expenditures of federal and state awards. While the current staff of the District maintain financial records supporting amounts reported in the schedules of federal and state awards, the District contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the District. Criteria: Having staff with expertise in federal and state financial reporting prepare the District?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedules. Context: The audit firm has developed reporting templates as a convenience to our client. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the District?s single audit report, including the additional training time, outweigh the derived benefits. Effect: The District could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend District personnel continue reviewing the District?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state award programs are properly reported in the District?s single audit report. Views of responsible officials: There is no disagreement with this finding.
Show full finding ▾Hide full finding ▴2020-003 Financial Reporting for Federal and State Awards Repeat of Finding 2019-002 Federal CFDA- All State IDs- All Type of Finding: Significant deficiency in internal control over federal and state award reporting. Condition: The Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedule of expenditures of federal and state awards. While the current staff of the District maintain financial records supporting amounts reported in the schedules of federal and state awards, the District contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the District. Criteria: Having staff with expertise in federal and state financial reporting prepare the District?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedules. Context: The audit firm has developed reporting templates as a convenience to our client. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the District?s single audit report, including the additional training time, outweigh the derived benefits. Effect: The District could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend District personnel continue reviewing the District?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state award programs are properly reported in the District?s single audit report. Views of responsible officials: There is no disagreement with this finding.
Management believes the cost of additional staff time and training to prepare these times outweighs the benefits to be received. Management will continue to review the financial statements and other information.
2019-002
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintain financial records supporting amounts reported in the schedules of federal and state awards, the District contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the District.
Show full finding ▾Hide full finding ▴The Uniform Guidance and the State Single Audit Guidelines require the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintain financial records supporting amounts reported in the schedules of federal and state awards, the District contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the District.
Management believes the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the financial statements and other information.
2018-002
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
FAC accepted this audit on February 16, 2017 — management decision was due August 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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