EIN: 396002841
UEI: XBVPKT5ZNJC7
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 1, 2023. 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 1, 2023, which was (1146 days ago).
What is a management decision? →2022-002 Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned costs: None Context: Of the five sampled vendors, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the Coulee School Nutrition consortium RFP requires vendors to include a debarment certification statement with each bid, the School District of La Crosse Supervisor of Finance has not consistently made it a practice to request verification of debarment status for all vendors. Debarment was last checked for the school nutrition program primary vendors, Reinhart Foods, and Prairie Farms Dairy, in 2019 when the last Prime Vendor bid contract was processed. The verification process consisted of the Supervisor of Finance requesting that her Administrative Assistant check debarment on vendors utilizing the Sam.gov website prior to approving purchase orders that exceeded $25,000. Debarment checks on the school nutrition vendors in question were missed because there were multiple purchase orders processed for these vendors that were each under the $25,000 threshold. Name(s) of the contact person(s) responsible for corrective action: Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2022
2022-003 Child Nutrition Cluster - Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-322849-DPI-SB-546, 2022-322849-DPI-SB-SEVERE-546, 2022-322849-DPI-NSL-547, 2022-322849-DPI-SK_NSLAE-561, 2022-322849-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Reporting Criteria: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. 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 prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: Of the eight sampled claims, none of the reports had sign off or final reviews indicating review and approval had occurred prior to submission to the federal government. Cause: The District currently has a business office staff member compile the data and prepare the monthly reports based on data from the school nutrition department. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Nutrition Supervisor and Supervisor of Finance approve all expense transactions on an ongoing basis. By the third week of each month, a designated Accounting Assistant runs financial reports used to prepare the monthly school nutrition program claims. The Budget Manager has not approved the claims prior to submission, which has been the practice for all other District programs. Effective July 1, 2022, the accounting assistant schedules a meeting with the School Nutrition Supervisor to review each monthly claim, clarify questions and adjust if needed, prior to submitting a claim to DPI. Name(s) of the contact person(s) responsible for corrective action: Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 4, 2022. 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 4, 2022, which was (1508 days ago).
What is a management decision? →Control Deficiencies Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Education Federal Program Title: Elementary and Secondary School Emergency Relief Federal CFDA: 84.425 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: Within the WISEgrants grant reporting and claiming portal, the District did not have separate preparers and reviewers authorize and approve the grant. Accordingly, there is no clear documentation that a separate review and approval was done by someone other than the preparer. 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. Questioned Costs: None Cause: The District prioritized assigning experienced personnel to manage the grant award to ensure the grant compliance requirements were met. Through this process the District did not perform a complete analysis of internal controls to ensure proper documentation of review and approval regarding the grant claims as required by federal Uniform Grant Guidance. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. 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.
Segregation of Duties ? ESSER Grant Reporting 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 planned in response to finding: Although claims are reviewed by the Supervisor of Finance before submitting through the Wisegrants portal, it was not evident in Wisegrants for 2020-21 ESSER I claims because the Executive Director of Business Services submitted the claim after the Finance Supervisor?s review but also authorized it in the Wisegrants portal. In the future, in addition to the Finance Supervisor reviewing the claim, she will also authorize the claim in Wisegrants to support that internal controls are in place and internal controls are clear to anyone reviewing the process in Wisegrants. Name(s) of the contact person(s) responsible for corrective action: Patty Sprang, Executive Director of Business Services and Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2021
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 1, 2018. 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 1, 2018, which was (2972 days ago).
What is a management decision? →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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