EIN: 396002726
UEI: HMZJGHLDVSV3
Audited by: Baker Tilly US, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 6, 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 October 6, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
Criteria - Quarterly and annual reports should be reviewed by someone other than the original preparer. Condition/Context - All quarterly and annual reports are prepared and submitted by the Comptroller with no additional review. Questioned Costs - Unknown Effect - Reports could be submitted that contain errors. Recommendation - We recommend that the District has someone other than the original preparer review and approve all reports prior to submission. District's Response - The Financial Analyst/Grant Manager position was filed in September of 2018. Extensive training needs of the WiseGrants system for grant management was a priority for this position during the fiscal year 2019, which is the fiscal year of claims this internal control finding is referencing. This extensive training took precedence to insure Federal and State grant compliances. The Medicaid claims and annual report for fiscal year 2020 were all prepared by the Financial Analyst/Grant Manager position, and reviewed by the Comptroller.
Show full finding ▾Hide full finding ▴Criteria - Quarterly and annual reports should be reviewed by someone other than the original preparer. Condition/Context - All quarterly and annual reports are prepared and submitted by the Comptroller with no additional review. Questioned Costs - Unknown Effect - Reports could be submitted that contain errors. Recommendation - We recommend that the District has someone other than the original preparer review and approve all reports prior to submission. District's Response - The Financial Analyst/Grant Manager position was filed in September of 2018. Extensive training needs of the WiseGrants system for grant management was a priority for this position during the fiscal year 2019, which is the fiscal year of claims this internal control finding is referencing. This extensive training took precedence to insure Federal and State grant compliances. The Medicaid claims and annual report for fiscal year 2020 were all prepared by the Financial Analyst/Grant Manager position, and reviewed by the Comptroller.
Finding 2020-002: Reports Not Reviewed Repeat finding of 2019-003 Programs - 93.778 - Medicaid Criteria - Quarterly and annual reports should be reviewed by someone other than the original preparer. Condition/Context - All quarterly and annual reports are prepared and submitted by the Comptroller with no additional review. Questioned Costs - Unknown Effect - Reports could be submitted that contain errors. Recommendation - We recommend that the District has someone other than the original preparer review and approve all reports prior to submission. District's Response - The Financial Analyst/Grant Manager position was filed in September of 2018. Extensive training needs of the WiseGrants system for grant management was a priority for this position during the fiscal year 2019, which is the fiscal year of claims this internal control finding is referencing. This extensive training took precedence to insure Federal and State grant compliances. The Medicaid claims and annual report for fiscal year 2020 were all prepared by the Financial Analyst/Grant Manager position, and reviewed by the Comptroller.
2019-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Finding 2019-003: Reports Not Reviewed Programs - 93.778 - Medicaid Criteria - Quarterly and annual reports should be reviewed by someone other than the original preparer. Condition/Context - All quarterly and annual reports are prepared and submitted by the Comptroller with no additional review. Questioned Costs - Unknown Effect - Reports could be submitted that contain errors. Recommendation - We recommend that the District has someone other than the original preparer review and approve all reports prior to submission. District's Response - With the turnover in staff in the Financial Analyst/Grant Manager position, along with the turnover in the Comptroller position since 2009, the varied duties were performed by the staff member that had the knowledge and capability to perform. Since the Financial Analyst/Grant Manager position was filled in September of 2018, these duties have now been turned over to that position.
Show full finding ▾Hide full finding ▴Finding 2019-003: Reports Not Reviewed Programs - 93.778 - Medicaid Criteria - Quarterly and annual reports should be reviewed by someone other than the original preparer. Condition/Context - All quarterly and annual reports are prepared and submitted by the Comptroller with no additional review. Questioned Costs - Unknown Effect - Reports could be submitted that contain errors. Recommendation - We recommend that the District has someone other than the original preparer review and approve all reports prior to submission. District's Response - With the turnover in staff in the Financial Analyst/Grant Manager position, along with the turnover in the Comptroller position since 2009, the varied duties were performed by the staff member that had the knowledge and capability to perform. Since the Financial Analyst/Grant Manager position was filled in September of 2018, these duties have now been turned over to that position.
Finding 2019-003 Reports not Recommendation : We recommend that the District has someone other than the original preparer review and approve all reports prior to submission. Management?s Response : With the turnover in staff in the Financial Analyst/Grant Manager position, along with the turnover in the Comptroller position since 2009, the varied duties were performed by the staff member that had the knowledge and capability to perform. Since the Financial Analyst/Grant Manager position was filled in September of 2018, these duties have now been turned over to that position. Officials Responsible for Ensuring the Corrective Action Plan: Comptroller Planned Completion Date for the Corrective Action Plan: The corrective action plan has been in place with the 18-19 Annual Cost report submission, and starting with the 2019-2020 1st quarter Medicaid submission. The Financial Analyst/Grant Manager prepares, and the Comptroller reviews.
Finding 2019-004: Procurement, Suspension, and Debarment Policy Programs - 84.027/84.173 Special Education Cluster Criteria - The District should have a policy in place for procurement and suspension and debarment policies. Condition/Context - The District has no policies in place to ensure that proper procurement is followed or to make sure vendors are not suspended or debarred. Questioned Costs - Not determined. Effect - The District may be doing business with a vendor that is suspended or debarred. Recommendation - We recommend that the District implement a policy for procurement, suspension, and debarment. District's Response - The District does have a SAM-System for Awards Management account. Board Policy 3510 AR 3510.1 does state CFO or designee would evaluate vendors.
Show full finding ▾Hide full finding ▴Finding 2019-004: Procurement, Suspension, and Debarment Policy Programs - 84.027/84.173 Special Education Cluster Criteria - The District should have a policy in place for procurement and suspension and debarment policies. Condition/Context - The District has no policies in place to ensure that proper procurement is followed or to make sure vendors are not suspended or debarred. Questioned Costs - Not determined. Effect - The District may be doing business with a vendor that is suspended or debarred. Recommendation - We recommend that the District implement a policy for procurement, suspension, and debarment. District's Response - The District does have a SAM-System for Awards Management account. Board Policy 3510 AR 3510.1 does state CFO or designee would evaluate vendors.
Finding 2019-004 Procurement, Suspension and Debarment Policy Recommendation : We recommend that the District implement a policy for procurement, suspension, and debarment. Management?s Response : The District does have a SAM-System for Awards Management account. Board Policy 3510 AR 3510.1 does state CFO or designee would evaluate vendors. Officials Responsible for Ensuring the Corrective Action Plan: Purchasing Manager Planned Completion Date for the Corrective Action Plan: Immediately
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 2017.
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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