EIN: 396001848
UEI: MDAMMJK6AV45
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 December 19, 2024. 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 19, 2025 (436 days ago).
What is a management decision? →FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
The District Administrator and Bookkeeper collaborated in preparing the annual report. There was no review of the data entered into DPI's Wisegrants System by the bookkeeper by someone other than the preparer prior to submitting it. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When reviewing the annual report, it was noted that the District Administrator and Bookkeeper collaborated in preparing the report, but no one reviewed report before submitting the document. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. In addition, this was a new report and the employee that normally reviews reports assisted the Bookkeeper in preparing the report instead. 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 segregation of duties. Repeat Finding: No. Recommendation: We recommend that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2023-003 ESSER Segregation of Duties Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief Assistance Listing Number: 84.425D, 84.425U Federal Award Identification Number and Year: S425U210044 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2023-371561-DPI-LETRS-165, 2023-371561-DPI-ESSERFII-163, 2023-371561-DPI-ESSERFIII-165 Award Period: 3/13/2020-9/30/2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance 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 transaction. Compliance Requirements: Reporting. Condition: The District Administrator and Bookkeeper collaborated in preparing the annual report. There was no review of the data entered into DPI's Wisegrants System by the bookkeeper by someone other than the preparer prior to submitting it. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When reviewing the annual report, it was noted that the District Administrator and Bookkeeper collaborated in preparing the report, but no one reviewed report before submitting the document. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. In addition, this was a new report and the employee that normally reviews reports assisted the Bookkeeper in preparing the report instead. 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 segregation of duties. Repeat Finding: No. Recommendation: We recommend that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual ESSER reporting will be prepared by the bookkeeper, reviewed and signed off by the District Administrator, and be submitted Name(s) of the contact person(s) responsible for corrective action: Cari Guden, District Administrator Planned completion date for corrective action plan: July 1st 2023
The District's search for suspension and debarment was focused on common vendors that the District used often and consistently rather than all vendors that met the covered transaction requirements. Questioned Costs: None. Context: One out of the two vendors in our sample did not have any review completed by the District to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District was unclear on when exactly certain transactions and vendors needed to be verified. Effect: District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding: No. Recommendation: We recommend the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2023-004 Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2023-371561-DPI-SB-546, 2023-371561-DPI-NSL-547 Award Period: 7/1/2022-6/30/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: 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. Compliance Requirements: Suspension and Debarment. Condition: The District's search for suspension and debarment was focused on common vendors that the District used often and consistently rather than all vendors that met the covered transaction requirements. Questioned Costs: None. Context: One out of the two vendors in our sample did not have any review completed by the District to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District was unclear on when exactly certain transactions and vendors needed to be verified. Effect: District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding: No. Recommendation: We recommend the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Cluster - Assistance Listing nos. 10.553 and 10.555 Recommendation: CLA recommends the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transaction have vendors reviewed for suspension and debarment status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All food service vendors will be checked for suspension and debarment on the Sam.gov website. Name(s) of the contact person(s) responsible for corrective action: Morgan Mueller, Bookkeeper Planned completion date for corrective action plan: July 1st 2023
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
The Food Service Director is responsible for preparing and submitting claims related to the Child Nutrition Cluster. For a portion of the year, there was no review or verification by someone other than the Food Service Director that the claims appeared accurate and complete. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When identifying internal controls over compliance related to reporting (reimbursement requests), it was noted that two out of the six reports tested did not have proper reviews on the claim by someone other than the preparer. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. In addition, the District had not initially completed a formal risk assessment and review of internal controls to identify additional mitigating and compensating controls at the beginning of the fiscal year which lead to a portion of reports not being reviewed. 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 segregation of duties. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. 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 Title: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2022-371561-DPI-SB-546, 2022-371561-DPI-NSL-547, Unknown Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance 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 transaction. Compliance Requirements: Reporting. Condition: The Food Service Director is responsible for preparing and submitting claims related to the Child Nutrition Cluster. For a portion of the year, there was no review or verification by someone other than the Food Service Director that the claims appeared accurate and complete. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When identifying internal controls over compliance related to reporting (reimbursement requests), it was noted that two out of the six reports tested did not have proper reviews on the claim by someone other than the preparer. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. In addition, the District had not initially completed a formal risk assessment and review of internal controls to identify additional mitigating and compensating controls at the beginning of the fiscal year which lead to a portion of reports not being reviewed. 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 segregation of duties. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: CLA recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has begun reviewing food service claims prior to submission to DPI Name(s) of the contact person(s) responsible for corrective action: Cari Guden, Administrator Planned completion date for corrective action plan: June 30, 2022
2021-003
FAC accepted this audit on January 9, 2022 — management decision was due July 9, 2022.
The Food Service Director is responsible for preparing and submitting claims and updating student eligibility records related to the Child Nutrition Cluster. There is no review or verification by someone other than the Food Service Director that the appropriate steps are being followed or completed. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When identifying internal controls over compliance related to cash management (reimbursement requests) and verification of eligibility (special tests and provisions), it was noted that the Food Service Director was the person who prepared and submitted all the required documents and there was no review of these actions by another knowledgeable individual.. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. In addition, the District has not completed a formal risk assessment and review of internal controls to identify additional mitigating and compensating controls which could be implemented to reduce the risk of errors or intentional fraud. 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 segregation of duties. Repeat Finding: No Recommendation: We recommend that the District implement a review process over the cash management and verification requirements related to the Child Nutrition Cluster during the fiscal year. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-003 Child Nutrition Segregation of Duties Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-371561-DPI-SB-546, 2021-371561-DPI-NSL-547, Unknown Award period: July 1, 2020 ? June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance 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 transaction. Compliance Requirements: Cash Management, Special Tests and Provisions. Condition: The Food Service Director is responsible for preparing and submitting claims and updating student eligibility records related to the Child Nutrition Cluster. There is no review or verification by someone other than the Food Service Director that the appropriate steps are being followed or completed. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When identifying internal controls over compliance related to cash management (reimbursement requests) and verification of eligibility (special tests and provisions), it was noted that the Food Service Director was the person who prepared and submitted all the required documents and there was no review of these actions by another knowledgeable individual.. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. In addition, the District has not completed a formal risk assessment and review of internal controls to identify additional mitigating and compensating controls which could be implemented to reduce the risk of errors or intentional fraud. 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 segregation of duties. Repeat Finding: No Recommendation: We recommend that the District implement a review process over the cash management and verification requirements related to the Child Nutrition Cluster during the fiscal year. Views of Responsible Officials: There is no disagreement with the audit finding.
2021-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: CLA recommends that the District Implement a review process over the cash management and verification requirements related to the Child Nutrition Cluster during the fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding Action taken in response to finding: Management will begin reviewing food service claims prior to submission to DPI. Also, initial verifications will be done by the Food Service Director and reviewed by management to ensure a double check of accuracy. Name(s) of the contact person(s) responsible for corrective action: Cari Guden, Administrator Planned completion date for corrective action plan: January 1st, 2022.
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