EIN: 396002879
UEI: R62ZN7A5JL73
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 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 October 1, 2024 (692 days ago).
What is a management decision? →The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District. Context: While performing audit procedures, it was noted that the District did not have adequate segregation of duties for internal control purposes during the majority of the fiscal year. Criteria: 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 or process. 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 in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District Board of Education continue to monitor the transactions and the financial records of the District. We recommend that the District perform a risk assessment of its operations and current procedures to identify and implement mitigating controls to reduce the risk of errors and intentional fraud. Management Response: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2023-006 Segregation of Duties – Federal and State Awards Type of Finding: Material Weakness in Internal Control Over Compliance Other Matter Repeat of Finding 2022-003 Federal and State Agencies: All Assistance Listing Numbers: All State ID Number: All Federal and State Program Titles: All Pass-through Agencies: All Pass-Through Numbers: All Award Periods: All Compliance Requirements: Allowable Costs/Cost Principles, Reporting Condition: The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District. Context: While performing audit procedures, it was noted that the District did not have adequate segregation of duties for internal control purposes during the majority of the fiscal year. Criteria: 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 or process. 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 in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District Board of Education continue to monitor the transactions and the financial records of the District. We recommend that the District perform a risk assessment of its operations and current procedures to identify and implement mitigating controls to reduce the risk of errors and intentional fraud. Management Response: There is no disagreement with the audit finding.
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all requests are to be approved by the budget manager who oversees the specific funds. Orders may only be placed once approval is received from the budget manager and the Director of Finance. Payment of an invoice is not to be made until service has been rendered complete or item has been received in full. Budget managers approve all invoices prior to Director of Finance reviewing for final approval of payment.
2022-003
The District did not properly document prior approval for cash disbursements in the Special Education Cluster or the Community Service Fund. Context: While performing cash disbursement testing, three of the eleven disbursements tested for the Special Education Cluster did not contain documentation of approval. Two of the seventeen disbursements tested for the Community Service Fund did not contain documentation of approval. Criteria: The review and approval of disbursements by staff is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or a potential unallowable cost. Cause: The lack of documentation of approval is due to turnover in the Finance department and a lack of segregation allowing disbursements to get posted to the financial system and paid without documentation of approval. Effect: Errors or intentional fraud could occur and not be detected in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of documentation of approval. There is also potential for unallowable costs to be charged to the program. Recommendation: We recommend that the District continue to monitor the processes and controls over cash disbursements. We recommend that all disbursements contain documentation of approval at both the invoice level, and also within the accounting system prior to payment and processing. Management Response: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2023-007 Lack of Documentation of Approval – Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Federal Agency: U.S. Department of Education Assistance Listing Numbers: 84.027A, 84.173A, 84.173X Federal Program Titles: Special Education Grants to States, Special Education Preschool Grants, COVID-19 Special Education Preschool Grants Pass-through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-405026-DPI-FLOW-341, 2023-405026-DPI-FLOW-341, 2022-405026-DPI-PRESCH-347, 2023-405026-DPI-PRESCH-347, 2022-405026-DPI-PRESCH-346 Award Period: July 1, 2022 – June 30, 2023 State Compliance Component: Community Service Fund Compliance Requirements: Allowable Costs/Cost Principles Condition: The District did not properly document prior approval for cash disbursements in the Special Education Cluster or the Community Service Fund. Context: While performing cash disbursement testing, three of the eleven disbursements tested for the Special Education Cluster did not contain documentation of approval. Two of the seventeen disbursements tested for the Community Service Fund did not contain documentation of approval. Criteria: The review and approval of disbursements by staff is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or a potential unallowable cost. Cause: The lack of documentation of approval is due to turnover in the Finance department and a lack of segregation allowing disbursements to get posted to the financial system and paid without documentation of approval. Effect: Errors or intentional fraud could occur and not be detected in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of documentation of approval. There is also potential for unallowable costs to be charged to the program. Recommendation: We recommend that the District continue to monitor the processes and controls over cash disbursements. We recommend that all disbursements contain documentation of approval at both the invoice level, and also within the accounting system prior to payment and processing. Management Response: There is no disagreement with the audit finding.
St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all requests are to be approved by the budget manager who oversees the specific funds. Orders may only be placed once approval is received from the budget manager and the Director of Finance. Payment of an invoice is not to be made until service has been rendered complete or item has been received in full. Budget managers approve all invoices prior to Director of Finance reviewing for final approval of payment.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District. Context: While performing audit procedures, it was noted that the District did not have adequate segregation of duties for internal control purposes during the majority of the fiscal year. Criteria: 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 or process. 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 in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District Board of Education continue to monitor the transactions and the financial records of the District. We recommend that the District perform a risk assessment of its operations and current procedures to identify and implement mitigating controls to reduce the risk of errors and intentional fraud. Management Response: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding No. Control Deficiencies 2022-003 Segregation of Duties ? Federal and State Awards Type of Finding: Material Weakness In Internal Control Over Compliance Repeat of Finding 2021-003 Assistance Listing Number ? All State ID Number ? All Compliance Requirements: Allowable Costs/Cost Principles Reporting Condition: The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District. Context: While performing audit procedures, it was noted that the District did not have adequate segregation of duties for internal control purposes during the majority of the fiscal year. Criteria: 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 or process. 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 in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District Board of Education continue to monitor the transactions and the financial records of the District. We recommend that the District perform a risk assessment of its operations and current procedures to identify and implement mitigating controls to reduce the risk of errors and intentional fraud. Management Response: There is no disagreement with the audit finding.
2022-003 Federal Assistance Listing Number ? All State ID Number - All Recommendation: We recommend that the District continue to evaluate the financial, compliance, and reporting requirements specific to federal and state awards administered by the District. The District should incorporate identified opportunities to improve segregation of duties in written policies and procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District recently realigned responsibilities within the administrative team which included the appointment of a Curriculum Director. The new alignment now allows for the Curriculum Director to provide proper oversight of Title funds, and the Pupil Services Director will provide oversight of IDEA funding. The Director of Finance will continue to collaborate with the respective directors as a fiscal contact for federal awards, but grant coordination will be delegated to the respective department heads. Name of the contact person responsible for corrective action: Deborah Kerr, District Superintendent Planned completion date for corrective action plan: On-going
2021-003
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District, including preparing claim forms related to federal and state financial assistance programs for the majority of the year. During the fiscal year 2021, the District filled positions for the Curriculum Director and the Pupil Services Director to create the grant budgets and approve claims prior to submission. Context: While performing audit procedures, it was noted that the District did not have adequate segregation of duties for internal control purposes during the majority of the fiscal year. Criteria: 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 or process. Cause: The lack of segregation of duties during the year was the result of vacancies in key positions, including the Curriculum Director and Pupil Services Director. Effect: Errors or intentional fraud could occur and not be detected in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District continue to evaluate the financial, compliance, and reporting requirements specific to federal and state awards administered by the District. The District should incorporate identified opportunities to improve segregation of duties in written policies and procedures.
Show full finding ▾Hide full finding ▴2021-003 Segregation of Duties ? Federal and State Awards Type of Finding: Material Weakness In Internal Control Over Compliance Repeat of Finding 2020-004 Assistance Listing Number ? All State ID Number ? All Compliance Requirements: Allowable Costs/Cost Principles Reporting Condition: The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District, including preparing claim forms related to federal and state financial assistance programs for the majority of the year. During the fiscal year 2021, the District filled positions for the Curriculum Director and the Pupil Services Director to create the grant budgets and approve claims prior to submission. Context: While performing audit procedures, it was noted that the District did not have adequate segregation of duties for internal control purposes during the majority of the fiscal year. Criteria: 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 or process. Cause: The lack of segregation of duties during the year was the result of vacancies in key positions, including the Curriculum Director and Pupil Services Director. Effect: Errors or intentional fraud could occur and not be detected in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District continue to evaluate the financial, compliance, and reporting requirements specific to federal and state awards administered by the District. The District should incorporate identified opportunities to improve segregation of duties in written policies and procedures.
ST. FRANCIS SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 FEDERAL: U.S. DEPARTMENT OF EDUCATION STATE: WISCONISN DEPARTMENT OF PUBLIC INSTRUCTIONS The St. Francis School District (the District) respectfully submits the following corrective action plan for the year ended June 30, 2021. Audit period: July 1, 2020 to June 30, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2021-001 Segregation of Duties Recommendation: We recommend that the District Board of Education continue to monitor the transactions and the financial records of the District. We recommend that the District perform a risk assessment of its operations and current procedures to identify and implement mitigating controls to reduce the risk of errors and intentional fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District has limited staff available to provide for proper segregation of duties across all financial transactions. The District will continue to explore ways to properly segregate roles and responsibilities both within and outside of the business office. Name of the contact person responsible for corrective action: Michael Fischer, Finance Manager Planned completion date for corrective action plan: June 2022 2021-002 Preparation of Annual Financial Report Recommendation: We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. In addition, the District should review the controls related to cutoff of accounts payable to ensure payables and related expenses are recorded in the proper accounting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will continue to independently review financial statements drafted by the auditor to ensure proper oversight. In addition, the board will be presented with the results of the audit which will include financial statements.
2020-004
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District, including preparing claim forms related to federal and state financial assistance programs. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Criteria: 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 or process. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. Effect: Errors or intentional fraud could occur and not be detected in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District continue to monitor the transactions and financial records of the District. In addition, we recommend that the District evaluate opportunities to enhance internal controls through additional segregation of duties and document its internal controls, including which preventive and detective controls are relied upon throughout the year to maintain compliance over federal and state financial assistance.
Show full finding ▾Hide full finding ▴2020-004 Segregation of Duties ? Federal and State Awards Type of Finding: Material Weakness In Internal Control Over Compliance Repeat of Finding 2019-004 Federal CFDA ? All State ID Number ? All Compliance Requirements: Allowable Costs/Cost Principles Reporting Condition: The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District, including preparing claim forms related to federal and state financial assistance programs. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Criteria: 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 or process. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District?s operations. Effect: Errors or intentional fraud could occur and not be detected in a timely manner by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Recommendation: We recommend that the District continue to monitor the transactions and financial records of the District. In addition, we recommend that the District evaluate opportunities to enhance internal controls through additional segregation of duties and document its internal controls, including which preventive and detective controls are relied upon throughout the year to maintain compliance over federal and state financial assistance.
The District will document approval of claims reviewed by the Curriculum Director, Special Education Director, Superintendent and Director of Finance and Operations to ensure the claim process is in place, and will evaluate opportunities to segregate duties for processing allowable costs.
2019-004
FAC accepted this audit on May 7, 2020 — management decision was due November 7, 2020.
The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District, including preparing claim forms related to federal and state financial assistance programs. Accordingly, this does not allow for a proper segregation of duties for internal control purposes.
Show full finding ▾Hide full finding ▴The District has one position to essentially complete or review and approve all financial and recordkeeping activities of the District, including preparing claim forms related to federal and state financial assistance programs. Accordingly, this does not allow for a proper segregation of duties for internal control purposes.
The District will document approval of claims reviewed by the Curriculum Director, Special Education director, Superintendent and Director of Finance and Operations to ensure the claim process is in place, and will evaluate opportunities to segregate duties for processing allowable costs.
2018-004
FAC accepted this audit on January 4, 2019 — management decision was due July 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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