EIN: 396003457
UEI: JNR9Q7M4LXQ5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 1, 2026 (38 days from today).
What is a management decision? →For one (1) of the 40 payments to vendors selected for testing, the District did not correctly allocate the cost to the proper grant period. This sample was not statistically valid. Questioned costs: Cost in the amount of $29,850 were identified as being related to periods outside the grants award period. Context: One instance of a payment to a vendor related to services that will provide benefit during the subsequent fiscal year were accrued to the fiscal year and grant period under audit. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in controls not operating effectively to ensure proper classification of vendor payments by applicable grant period and fiscal year. Effect: This resulted in amounts claimed for reimbursement that did not meet eligibility requirements for reimbursement from the grant award. Repeat Finding: No Recommendation: We recommend the District implement controls that allow for the identification and proper classification of vendor payments to applicable grant period. Views of responsible officials: There is no disagreement with this finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA programs) Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number and Year: H027A240064-2024; H173A240070-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025 - 403619 - DPI - YIPPE – 342, 2025-403619-DPI-FLOW-341, 2025-403619-DPI-FLOW-341, 2025 - 403619 - DPI - FNC – 342, 2025-403619-DPI-ELIMG-348, 2025-403619-DPI-ELTAI-348, 2025-403619-DPI-PRESCH-347 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. In accordance with 2 CFR 200.430(h), costs charged to federal awards must be incurred during the approved budget period as defined in the grant agreement. Condition: For one (1) of the 40 payments to vendors selected for testing, the District did not correctly allocate the cost to the proper grant period. This sample was not statistically valid. Questioned costs: Cost in the amount of $29,850 were identified as being related to periods outside the grants award period. Context: One instance of a payment to a vendor related to services that will provide benefit during the subsequent fiscal year were accrued to the fiscal year and grant period under audit. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in controls not operating effectively to ensure proper classification of vendor payments by applicable grant period and fiscal year. Effect: This resulted in amounts claimed for reimbursement that did not meet eligibility requirements for reimbursement from the grant award. Repeat Finding: No Recommendation: We recommend the District implement controls that allow for the identification and proper classification of vendor payments to applicable grant period. Views of responsible officials: There is no disagreement with this finding.
Special Education Cluster (IDEA programs) – Assistance Listing No. 84.027, 84.170 Recommendation: The District should implement controls that allow for the identification and proper classification of vendor payments to applicable grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will strengthen internal controls to ensure that vendor payments are appropriately aligned with the correct grant reporting period. MPS will implement a standardized review process to validate that vendor invoices and related purchase orders are coded to the correct grant period, establish clear procedures for identifying the period of performance for goods and services, enhance coordination between program and finance staff to validate the timing and allowability of expenditures, conduct periodic monitoring of vendor payments to ensure compliance with grant period requirements, and provide training to relevant staff relating to grant period compliance and expenditure classification. Name(s) of the contact person(s) responsible for corrective action: Senior Director of Specialized Services, Accounting Director (Deputy CFO), Financial Reporting Manager Planned completion date for corrective action plan: 6/30/2026
For one (1) of the 40 payments to vendors selected for testing, the District did not correctly allocate the cost to the proper grant period. This sample was not statistically valid. Questioned costs: Cost in the amount of $29,850 were identified as being related to periods outside the grants award period. Context: One instance of a payment to a vendor related to services that will provide benefit during the subsequent fiscal year were accrued to the fiscal year and grant period under audit. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in controls not operating effectively to ensure proper classification of vendor payments by applicable grant period and fiscal year. Effect: This resulted in amounts claimed for reimbursement that did not meet eligibility requirements for reimbursement from the grant award. Repeat Finding: No Recommendation: We recommend the District implement controls that allow for the identification and proper classification of vendor payments to applicable grant period. Views of responsible officials: There is no disagreement with this finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Education Federal Program Name: Special Education Cluster (IDEA programs) Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number and Year: H027A240064-2024; H173A240070-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025 - 403619 - DPI - YIPPE – 342, 2025-403619-DPI-FLOW-341, 2025-403619-DPI-FLOW-341, 2025 - 403619 - DPI - FNC – 342, 2025-403619-DPI-ELIMG-348, 2025-403619-DPI-ELTAI-348, 2025-403619-DPI-PRESCH-347 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. In accordance with 2 CFR 200.430(h), costs charged to federal awards must be incurred during the approved budget period as defined in the grant agreement. Condition: For one (1) of the 40 payments to vendors selected for testing, the District did not correctly allocate the cost to the proper grant period. This sample was not statistically valid. Questioned costs: Cost in the amount of $29,850 were identified as being related to periods outside the grants award period. Context: One instance of a payment to a vendor related to services that will provide benefit during the subsequent fiscal year were accrued to the fiscal year and grant period under audit. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in controls not operating effectively to ensure proper classification of vendor payments by applicable grant period and fiscal year. Effect: This resulted in amounts claimed for reimbursement that did not meet eligibility requirements for reimbursement from the grant award. Repeat Finding: No Recommendation: We recommend the District implement controls that allow for the identification and proper classification of vendor payments to applicable grant period. Views of responsible officials: There is no disagreement with this finding.
Special Education Cluster (IDEA programs) – Assistance Listing No. 84.027, 84.170 Recommendation: The District should implement controls that allow for the identification and proper classification of vendor payments to applicable grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will strengthen internal controls to ensure that vendor payments are appropriately aligned with the correct grant reporting period. MPS will implement a standardized review process to validate that vendor invoices and related purchase orders are coded to the correct grant period, establish clear procedures for identifying the period of performance for goods and services, enhance coordination between program and finance staff to validate the timing and allowability of expenditures, conduct periodic monitoring of vendor payments to ensure compliance with grant period requirements, and provide training to relevant staff relating to grant period compliance and expenditure classification. Name(s) of the contact person(s) responsible for corrective action: Senior Director of Specialized Services, Accounting Director (Deputy CFO), Financial Reporting Manager Planned completion date for corrective action plan: 6/30/2026
During testing, instances were identified in which the semi-annual certifications utilized by the District to support time charged to federal awards completed and approved prior to the final claims. Title II, Part A – Supporting Effective Instruction State Grants (ALN 84.367) Three (3) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Special Education Cluster (IDEA) (ALN 84.027, 84.173) Two (2) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Title I-A – Grants to Local Educational Agencies (ALN 84.010) Three (3) of the 60 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Questioned costs: None Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of the final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. During the fiscal year under audit the collection and review of these certifications were delayed, resulting in some being collected after the final claim dates. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in delays in execution of controls and collection of required supporting time and effort reporting. Effect: Lack of timely collection and review of approved semi-annual could result in unallowable costs may be submitted for reimbursement. Repeat Finding: This is a repeat of prior year finding 2024-009 Recommendation: We recommend the District design and implement controls to ensure semi-annual time and effort certification are obtained and reviewed timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United State Department of Education Federal Program Name: Title II, Part A – Supporting Effective Instruction State Grants Special Education Cluster (IDEA) Title I A – Grants to Local Educational Agencies Assistance Listing Number: 84.367 84.027, 84.173 84.010 Federal Award Identification Number and Year: S367A240047-2024 H027A240064-2024, H173A240070-2024 S010A240049-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025 - 403619 - DPI - YIPPE - 342, 2025-403619-DPI-FLOW-341, 2025-403619-DPI-FLOW-341, 2025 - 403619 - DPI - FNC - 342, 2025-403619-DPI-ELIMG-348, 2025-403619-DPI-ELTAI-348, 2025-403619-DPI-PRESCH-347, 2025-403619-DPI-TI-A-141 Award Period: July 1, 2024, through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. In accordance with 2 CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Additionally, 2 CFR 200.403(g) requires that costs are adequately documented to be allowable under federal awards. Condition: During testing, instances were identified in which the semi-annual certifications utilized by the District to support time charged to federal awards completed and approved prior to the final claims. Title II, Part A – Supporting Effective Instruction State Grants (ALN 84.367) Three (3) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Special Education Cluster (IDEA) (ALN 84.027, 84.173) Two (2) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Title I-A – Grants to Local Educational Agencies (ALN 84.010) Three (3) of the 60 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Questioned costs: None Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of the final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. During the fiscal year under audit the collection and review of these certifications were delayed, resulting in some being collected after the final claim dates. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in delays in execution of controls and collection of required supporting time and effort reporting. Effect: Lack of timely collection and review of approved semi-annual could result in unallowable costs may be submitted for reimbursement. Repeat Finding: This is a repeat of prior year finding 2024-009 Recommendation: We recommend the District design and implement controls to ensure semi-annual time and effort certification are obtained and reviewed timely. Views of responsible officials: There is no disagreement with the audit finding.
Title II, Part A-Supporting Effective Instruction Stat Grants – Assistance Listing No. 84.367 Special Education Cluster (IDEA programs) – Assistance Listing No. 84.027, 84.173 Title I-A-Grants to Local Educational Agencies – Assistance Listing No. 84.010 Recommendation: The District should design and implement controls to ensure semi-annual time and effort certification are obtained and reviewed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the material weakness related to untimely and incomplete approval of Time and Effort certifications, MPS implemented process improvements to strengthen internal controls, increase accountability, and ensure certifications are completed prior to reimbursement submissions. MPS performed the following with respect to enhancing the internal controls surrounding this process: Prior to Collection • Adjusted certification timelines to allow adequate review and approval, • Established centralized email account to improve communication reliability, • Reassigned responsibility to the ESEA Manager for stronger oversight, • Beginning FY26, implemented a monthly grant report to monitor expenditures and detect and correct errors in a timely manner, • Communicated certification timelines to district leadership in advance of the collection window. During Collection • Sent daily communications and district-wide reminders, • Monitored completion through daily reporting, • Provided real-time technical support. Post Collection Window • Continued system-generated reminders, • Conducted targeted outreach via email, phone, and virtual meetings, as appropriate, • Launched a formal escalation process through supervisory channels when needed as described in our communications outlined above. These actions are supported by documented procedures and enhanced oversight to ensure timely completion of certifications and compliance with federal cost requirements. Name(s) of the contact person(s) responsible for corrective action: State and Federal Program Director, ESEA Coordination and Compliance Manager Planned completion date for corrective action plan: Completed as of December 2025.
2024-009
During testing, instances were identified in which the semi-annual certifications utilized by the District to support time charged to federal awards completed and approved prior to the final claims. Title II, Part A – Supporting Effective Instruction State Grants (ALN 84.367) Three (3) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Special Education Cluster (IDEA) (ALN 84.027, 84.173) Two (2) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Title I-A – Grants to Local Educational Agencies (ALN 84.010) Three (3) of the 60 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Questioned costs: None Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of the final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. During the fiscal year under audit the collection and review of these certifications were delayed, resulting in some being collected after the final claim dates. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in delays in execution of controls and collection of required supporting time and effort reporting. Effect: Lack of timely collection and review of approved semi-annual could result in unallowable costs may be submitted for reimbursement. Repeat Finding: This is a repeat of prior year finding 2024-009 Recommendation: We recommend the District design and implement controls to ensure semi-annual time and effort certification are obtained and reviewed timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United State Department of Education Federal Program Name: Title II, Part A – Supporting Effective Instruction State Grants Special Education Cluster (IDEA) Title I A – Grants to Local Educational Agencies Assistance Listing Number: 84.367 84.027, 84.173 84.010 Federal Award Identification Number and Year: S367A240047-2024 H027A240064-2024, H173A240070-2024 S010A240049-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025 - 403619 - DPI - YIPPE - 342, 2025-403619-DPI-FLOW-341, 2025-403619-DPI-FLOW-341, 2025 - 403619 - DPI - FNC - 342, 2025-403619-DPI-ELIMG-348, 2025-403619-DPI-ELTAI-348, 2025-403619-DPI-PRESCH-347, 2025-403619-DPI-TI-A-141 Award Period: July 1, 2024, through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District entity is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award. In accordance with 2 CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Additionally, 2 CFR 200.403(g) requires that costs are adequately documented to be allowable under federal awards. Condition: During testing, instances were identified in which the semi-annual certifications utilized by the District to support time charged to federal awards completed and approved prior to the final claims. Title II, Part A – Supporting Effective Instruction State Grants (ALN 84.367) Three (3) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Special Education Cluster (IDEA) (ALN 84.027, 84.173) Two (2) of the 40 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Title I-A – Grants to Local Educational Agencies (ALN 84.010) Three (3) of the 60 individuals selected for testing time was supported by a semi-annual certification that was not approved timely. The semi-annual certification was approved after the submission of the final reimbursement claim. This was not a statistically valid sample. Questioned costs: None Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of the final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. During the fiscal year under audit the collection and review of these certifications were delayed, resulting in some being collected after the final claim dates. Cause: From 2023 through 2025, the District experienced substantial turnover within the finance department, including management positions. Individuals in these roles lacked the necessary skills, knowledge, and experience to oversee day-to-day operations, resulting in delays in execution of controls and collection of required supporting time and effort reporting. Effect: Lack of timely collection and review of approved semi-annual could result in unallowable costs may be submitted for reimbursement. Repeat Finding: This is a repeat of prior year finding 2024-009 Recommendation: We recommend the District design and implement controls to ensure semi-annual time and effort certification are obtained and reviewed timely. Views of responsible officials: There is no disagreement with the audit finding.
Title II, Part A-Supporting Effective Instruction Stat Grants – Assistance Listing No. 84.367 Special Education Cluster (IDEA programs) – Assistance Listing No. 84.027, 84.173 Title I-A-Grants to Local Educational Agencies – Assistance Listing No. 84.010 Recommendation: The District should design and implement controls to ensure semi-annual time and effort certification are obtained and reviewed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the material weakness related to untimely and incomplete approval of Time and Effort certifications, MPS implemented process improvements to strengthen internal controls, increase accountability, and ensure certifications are completed prior to reimbursement submissions. MPS performed the following with respect to enhancing the internal controls surrounding this process: Prior to Collection • Adjusted certification timelines to allow adequate review and approval, • Established centralized email account to improve communication reliability, • Reassigned responsibility to the ESEA Manager for stronger oversight, • Beginning FY26, implemented a monthly grant report to monitor expenditures and detect and correct errors in a timely manner, • Communicated certification timelines to district leadership in advance of the collection window. During Collection • Sent daily communications and district-wide reminders, • Monitored completion through daily reporting, • Provided real-time technical support. Post Collection Window • Continued system-generated reminders, • Conducted targeted outreach via email, phone, and virtual meetings, as appropriate, • Launched a formal escalation process through supervisory channels when needed as described in our communications outlined above. These actions are supported by documented procedures and enhanced oversight to ensure timely completion of certifications and compliance with federal cost requirements. Name(s) of the contact person(s) responsible for corrective action: State and Federal Program Director, ESEA Coordination and Compliance Manager Planned completion date for corrective action plan: Completed as of December 2025.
2024-009
A not statistically valid sample of 40 individuals with Medicaid billings filed during the fiscal year was selected. 3 of the 40 tested individuals did not have a DPI Consent to Bill Wisconsin Medicaid for Health-Related Special Education and Related Services (Form M-5) available for review. Questioned costs: $279.47 Context: The District was not able to produce documentation of the required Authorization to Bill (Form M-5) three (3) individuals selected for testing. The third-party billing service provided included that records had been sighted previously for these individual, but were not available for review during testing. Cause: Internal controls in place at the District are not designed and implemented to ensure the required authorization to bill Medicare is obtained prior to initial billing and retained for future review. Effect: The District may bill for services that are not eligible for reimbursement under the state of Wisconsin administered Medicaid program. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with federal and state requirements and is available for future required reviews. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United State of Department of Health and Human Services Federal Program Name: Medicaid Cluster Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405WI5MAP-2024, 2505WI5MAP-2025 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): Not Available Award Period: July 1, 2024, through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award In accordance with Wisconsin Department of Public Instruction guidance, each local education agency (LEA) that is a Medicaid-certified SBS provider is required to have a signed and dated DPI Consent to Bill Wisconsin Medicaid for Health-Related Special Education and Related Services (Form M-5) from the parent or guardian of a student with an IEP before claims can be submitted to BadgerCare Plus. Condition: A not statistically valid sample of 40 individuals with Medicaid billings filed during the fiscal year was selected. 3 of the 40 tested individuals did not have a DPI Consent to Bill Wisconsin Medicaid for Health-Related Special Education and Related Services (Form M-5) available for review. Questioned costs: $279.47 Context: The District was not able to produce documentation of the required Authorization to Bill (Form M-5) three (3) individuals selected for testing. The third-party billing service provided included that records had been sighted previously for these individual, but were not available for review during testing. Cause: Internal controls in place at the District are not designed and implemented to ensure the required authorization to bill Medicare is obtained prior to initial billing and retained for future review. Effect: The District may bill for services that are not eligible for reimbursement under the state of Wisconsin administered Medicaid program. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with federal and state requirements and is available for future required reviews. Views of responsible officials: There is no disagreement with the audit finding.
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with Federal and State requirements and is available for future required reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will strengthen internal controls to ensure all required authorizations are obtained and properly maintained prior to billing. MPS will accomplish this through the execution of the following: • Implementing a pre-billing verification process to confirm a completed Form M-5 is on file before any initial Medicaid billing occurs, • Establishing a standardized documentation procedure to ensure all Forms M-5 are securely retained and readily accessible for review, • Creating a centralized tracking system to monitor the status of required authorizations for all eligible students, • Conducting periodic internal reviews to ensure compliance with authorization and documentation requirements, • Providing training to relevant staff on Medicaid billing requirements and record retention expectations. Name(s) of the contact person(s) responsible for corrective action: Budget Director, Accounting Director (Deputy CFO), Financial Reporting Manager Planned completion date for corrective action plan: Implementation of the new process is currently underway and will be remediated in the coming months of FY26 and into FY27.
A not statistically valid sample of 40 individuals with Medicaid billings filed during the fiscal year was selected. 3 of the 40 tested individuals did not have a DPI Consent to Bill Wisconsin Medicaid for Health-Related Special Education and Related Services (Form M-5) available for review. Questioned costs: $279.47 Context: The District was not able to produce documentation of the required Authorization to Bill (Form M-5) three (3) individuals selected for testing. The third-party billing service provided included that records had been sighted previously for these individual, but were not available for review during testing. Cause: Internal controls in place at the District are not designed and implemented to ensure the required authorization to bill Medicare is obtained prior to initial billing and retained for future review. Effect: The District may bill for services that are not eligible for reimbursement under the state of Wisconsin administered Medicaid program. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with federal and state requirements and is available for future required reviews. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United State of Department of Health and Human Services Federal Program Name: Medicaid Cluster Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405WI5MAP-2024, 2505WI5MAP-2025 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): Not Available Award Period: July 1, 2024, through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award In accordance with Wisconsin Department of Public Instruction guidance, each local education agency (LEA) that is a Medicaid-certified SBS provider is required to have a signed and dated DPI Consent to Bill Wisconsin Medicaid for Health-Related Special Education and Related Services (Form M-5) from the parent or guardian of a student with an IEP before claims can be submitted to BadgerCare Plus. Condition: A not statistically valid sample of 40 individuals with Medicaid billings filed during the fiscal year was selected. 3 of the 40 tested individuals did not have a DPI Consent to Bill Wisconsin Medicaid for Health-Related Special Education and Related Services (Form M-5) available for review. Questioned costs: $279.47 Context: The District was not able to produce documentation of the required Authorization to Bill (Form M-5) three (3) individuals selected for testing. The third-party billing service provided included that records had been sighted previously for these individual, but were not available for review during testing. Cause: Internal controls in place at the District are not designed and implemented to ensure the required authorization to bill Medicare is obtained prior to initial billing and retained for future review. Effect: The District may bill for services that are not eligible for reimbursement under the state of Wisconsin administered Medicaid program. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with federal and state requirements and is available for future required reviews. Views of responsible officials: There is no disagreement with the audit finding.
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with Federal and State requirements and is available for future required reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will strengthen internal controls to ensure all required authorizations are obtained and properly maintained prior to billing. MPS will accomplish this through the execution of the following: • Implementing a pre-billing verification process to confirm a completed Form M-5 is on file before any initial Medicaid billing occurs, • Establishing a standardized documentation procedure to ensure all Forms M-5 are securely retained and readily accessible for review, • Creating a centralized tracking system to monitor the status of required authorizations for all eligible students, • Conducting periodic internal reviews to ensure compliance with authorization and documentation requirements, • Providing training to relevant staff on Medicaid billing requirements and record retention expectations. Name(s) of the contact person(s) responsible for corrective action: Budget Director, Accounting Director (Deputy CFO), Financial Reporting Manager Planned completion date for corrective action plan: Implementation of the new process is currently underway and will be remediated in the coming months of FY26 and into FY27.
Three (3) of the 40 individuals selected for testing were reported on the Quarterly Report tested in Job Categories that are inconsistent with the role or duties that employee filled during the reporting period. In addition, the District’s reconciliation of the District’s payroll summary reports to the Quarterly Report for the period July 1, 2024 to September 30, 2024 was not documented and available for review during audit testing. Questioned costs: None Context: The three (3) reported in in Job Categories that are inconsistent with the role or duties, fulfilled role that would be eligible for reporting in the Quarterly Report, but were classified into incorrect Job Categories. The District generates a series of reports from internal payroll systems, general ledger and subledger systems, and third party claim systems to support each Quarterly Report. These reports are reviewed and reconciled to support the final Quarterly Reports submission. For the quarter covering July 1, 2024 through September 30, 2024, the District generated the reports and prepared the Quarterly Report, however, the reconciliations were not retained documenting the standard process of the District. Cause: The District did not design and implement controls to ensure amounts reported were supported by internal records of employees roles or positions at the time of the reporting and that all supporting records and reconciliations are maintained. Effect: Amounts reported as eligible expenditures utilized in calculations of award did not agree to available supporting District payroll and financial records. This could result in calculations of award being inaccurate. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure amounts reported are supported by employees current roles and positions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United State of Department of Health and Human Services Federal Program Name: Medicaid Cluster Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405WI5MAP-2024, 2505WI5MAP-2025 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): Not Available Award Period: July 1, 2024, through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award In accordance with Wisconsin Department of Public Instruction guidance, each school district’s salary and benefit information of direct medical service providers are required to be reported through quarterly financial submissions. These submissions automatically aggregate into the annual cost report and are utilized to calculate the Medicaid Administrative Claims (MAC) amounts. The salary and fringe benefits included in these reports are required to be supported by District payroll records and financial ledgers and be appropriately classified and identified. Condition: Three (3) of the 40 individuals selected for testing were reported on the Quarterly Report tested in Job Categories that are inconsistent with the role or duties that employee filled during the reporting period. In addition, the District’s reconciliation of the District’s payroll summary reports to the Quarterly Report for the period July 1, 2024 to September 30, 2024 was not documented and available for review during audit testing. Questioned costs: None Context: The three (3) reported in in Job Categories that are inconsistent with the role or duties, fulfilled role that would be eligible for reporting in the Quarterly Report, but were classified into incorrect Job Categories. The District generates a series of reports from internal payroll systems, general ledger and subledger systems, and third party claim systems to support each Quarterly Report. These reports are reviewed and reconciled to support the final Quarterly Reports submission. For the quarter covering July 1, 2024 through September 30, 2024, the District generated the reports and prepared the Quarterly Report, however, the reconciliations were not retained documenting the standard process of the District. Cause: The District did not design and implement controls to ensure amounts reported were supported by internal records of employees roles or positions at the time of the reporting and that all supporting records and reconciliations are maintained. Effect: Amounts reported as eligible expenditures utilized in calculations of award did not agree to available supporting District payroll and financial records. This could result in calculations of award being inaccurate. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure amounts reported are supported by employees current roles and positions. Views of responsible officials: There is no disagreement with the audit finding.
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure amounts reported are supported by expenditure of the District for eligible activities and positions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will develop and implement internal controls to review personnel position indicators included in the quarterly Medicaid Cost Reporting against HR records to validate the position indicators are accurate as of the time of the submission and make corrections, as appropriate. This will ensure that all position-related expenditures included within the Medicaid Cost Reporting are eligible and supported when submitting claims to PCG. Further, the District will ensure that all appropriate supporting documentation, calculations, and workbooks that were utilized to prepare the claim are appropriately reviewed by management, agreed to supporting documentation, and appropriately retained as part of the internal controls. Name(s) of the contact person(s) responsible for corrective action: Accounting Director (Deputy CFO), Financial Reporting Manager, Director of Human Resources Data & Strategy Planned completion date for corrective action plan: 6/30/2026
Three (3) of the 40 individuals selected for testing were reported on the Quarterly Report tested in Job Categories that are inconsistent with the role or duties that employee filled during the reporting period. In addition, the District’s reconciliation of the District’s payroll summary reports to the Quarterly Report for the period July 1, 2024 to September 30, 2024 was not documented and available for review during audit testing. Questioned costs: None Context: The three (3) reported in in Job Categories that are inconsistent with the role or duties, fulfilled role that would be eligible for reporting in the Quarterly Report, but were classified into incorrect Job Categories. The District generates a series of reports from internal payroll systems, general ledger and subledger systems, and third party claim systems to support each Quarterly Report. These reports are reviewed and reconciled to support the final Quarterly Reports submission. For the quarter covering July 1, 2024 through September 30, 2024, the District generated the reports and prepared the Quarterly Report, however, the reconciliations were not retained documenting the standard process of the District. Cause: The District did not design and implement controls to ensure amounts reported were supported by internal records of employees roles or positions at the time of the reporting and that all supporting records and reconciliations are maintained. Effect: Amounts reported as eligible expenditures utilized in calculations of award did not agree to available supporting District payroll and financial records. This could result in calculations of award being inaccurate. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure amounts reported are supported by employees current roles and positions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United State of Department of Health and Human Services Federal Program Name: Medicaid Cluster Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405WI5MAP-2024, 2505WI5MAP-2025 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): Not Available Award Period: July 1, 2024, through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: In accordance with 2 CFR 200.303(a), the District must establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations and the terms and conditions of the federal award In accordance with Wisconsin Department of Public Instruction guidance, each school district’s salary and benefit information of direct medical service providers are required to be reported through quarterly financial submissions. These submissions automatically aggregate into the annual cost report and are utilized to calculate the Medicaid Administrative Claims (MAC) amounts. The salary and fringe benefits included in these reports are required to be supported by District payroll records and financial ledgers and be appropriately classified and identified. Condition: Three (3) of the 40 individuals selected for testing were reported on the Quarterly Report tested in Job Categories that are inconsistent with the role or duties that employee filled during the reporting period. In addition, the District’s reconciliation of the District’s payroll summary reports to the Quarterly Report for the period July 1, 2024 to September 30, 2024 was not documented and available for review during audit testing. Questioned costs: None Context: The three (3) reported in in Job Categories that are inconsistent with the role or duties, fulfilled role that would be eligible for reporting in the Quarterly Report, but were classified into incorrect Job Categories. The District generates a series of reports from internal payroll systems, general ledger and subledger systems, and third party claim systems to support each Quarterly Report. These reports are reviewed and reconciled to support the final Quarterly Reports submission. For the quarter covering July 1, 2024 through September 30, 2024, the District generated the reports and prepared the Quarterly Report, however, the reconciliations were not retained documenting the standard process of the District. Cause: The District did not design and implement controls to ensure amounts reported were supported by internal records of employees roles or positions at the time of the reporting and that all supporting records and reconciliations are maintained. Effect: Amounts reported as eligible expenditures utilized in calculations of award did not agree to available supporting District payroll and financial records. This could result in calculations of award being inaccurate. Repeat Finding: No. Recommendation: We recommend the District design and implement controls to ensure amounts reported are supported by employees current roles and positions. Views of responsible officials: There is no disagreement with the audit finding.
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure amounts reported are supported by expenditure of the District for eligible activities and positions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will develop and implement internal controls to review personnel position indicators included in the quarterly Medicaid Cost Reporting against HR records to validate the position indicators are accurate as of the time of the submission and make corrections, as appropriate. This will ensure that all position-related expenditures included within the Medicaid Cost Reporting are eligible and supported when submitting claims to PCG. Further, the District will ensure that all appropriate supporting documentation, calculations, and workbooks that were utilized to prepare the claim are appropriately reviewed by management, agreed to supporting documentation, and appropriately retained as part of the internal controls. Name(s) of the contact person(s) responsible for corrective action: Accounting Director (Deputy CFO), Financial Reporting Manager, Director of Human Resources Data & Strategy Planned completion date for corrective action plan: 6/30/2026
FAC accepted this audit on September 15, 2025 — management decision was due March 15, 2026.
Finding 2024-009 - Material Weakness - Allowable Costs/Cost Principles Federal Assistance Listing Number: 84.367, 84.425D, 84.425U and 84.425W Federal Program Name: Supporting Effective Instruction State Grants and COVID-19 - Education Stabilization Fund Federal Agency Name: U.S. Department of Education Pass-Through Entity Name: Wisconsin Department of Public Instruction Pass-Through Entity Identification Number: 2024-403619-DPI-TIIA-365, 2022-403619-DPI-ESSERFII-163 and 2022-403619-DPI-ESSERFIII-165, 2022-403619-DPI-ARPHCYII-173 Criteria: In accordance with 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition/Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. Supporting Effective Instruction State Grants (ALN 84.367) The final reimbursement claim for the program was due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim was not submitted to DPI until January 9, 2025, due to an extension. Thirteen of the 40 individuals sampled did not have their semi-annual certifications approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. COVID-19 – Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER II) (ALN 84.425D), American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) (ALN 84.425U) and American Rescue Plan - Elementary and Secondary School Emergency Relief - Homelessness Children and Youth (84.425W) The final reimbursement claims for the ESSER II and the ARP ESSER programs were due to DPI on September 30, 2023, and September 30, 2024, respectively; however, the final reimbursement claims were not submitted to DPI until December 8, 2023, for ESSER II and December 6, 2024, for ARP ESSER. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claims, but before the date of the actual submission of the final reimbursement claim. The samples were not statistically valid. Cause: There was a lack of internal control over the timely approval of the semi-annual certifications. Effect or Potential Effect: By not having an approved semi-annual certification before the date of the final reimbursement claims, unallowable costs may be submitted for reimbursement. Questioned Costs: None noted. Recommendations: We recommend that controls be implemented that will allow costs to be reviewed and fully supported prior to the date the final reimbursement claims are due to DPI. Views of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Finding 2024-009 - Material Weakness - Allowable Costs/Cost Principles Federal Assistance Listing Number: 84.367, 84.425D, 84.425U and 84.425W Federal Program Name: Supporting Effective Instruction State Grants and COVID-19 - Education Stabilization Fund Federal Agency Name: U.S. Department of Education Pass-Through Entity Name: Wisconsin Department of Public Instruction Pass-Through Entity Identification Number: 2024-403619-DPI-TIIA-365, 2022-403619-DPI-ESSERFII-163 and 2022-403619-DPI-ESSERFIII-165, 2022-403619-DPI-ARPHCYII-173 Criteria: In accordance with 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition/Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. Supporting Effective Instruction State Grants (ALN 84.367) The final reimbursement claim for the program was due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim was not submitted to DPI until January 9, 2025, due to an extension. Thirteen of the 40 individuals sampled did not have their semi-annual certifications approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. COVID-19 – Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER II) (ALN 84.425D), American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) (ALN 84.425U) and American Rescue Plan - Elementary and Secondary School Emergency Relief - Homelessness Children and Youth (84.425W) The final reimbursement claims for the ESSER II and the ARP ESSER programs were due to DPI on September 30, 2023, and September 30, 2024, respectively; however, the final reimbursement claims were not submitted to DPI until December 8, 2023, for ESSER II and December 6, 2024, for ARP ESSER. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claims, but before the date of the actual submission of the final reimbursement claim. The samples were not statistically valid. Cause: There was a lack of internal control over the timely approval of the semi-annual certifications. Effect or Potential Effect: By not having an approved semi-annual certification before the date of the final reimbursement claims, unallowable costs may be submitted for reimbursement. Questioned Costs: None noted. Recommendations: We recommend that controls be implemented that will allow costs to be reviewed and fully supported prior to the date the final reimbursement claims are due to DPI. Views of Responsible Official: Management concurs with the finding.
Finding 2024-009 – Material Weakness – Allowable Costs/Cost Principles Condition The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. Supporting Effective Instruction State Grants (ALN 84.367) The final reimbursement claim for the program was due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim was not submitted to DPI until January 9, 2025, due to an extension. Thirteen of the 40 individuals sampled did not have their semi-annual certifications approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. COVID-19 – Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER II) (ALN 84.425D), American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) (ALN 84.425U) and American Rescue Plan - Elementary and Secondary School Emergency Relief - Homelessness Children and Youth (84.425W) The final reimbursement claims for the ESSER II and the ARP ESSER programs were due to DPI on September 30, 2023, and September 30, 2024, respectively; however, the final reimbursement claims were not submitted to DPI until December 8, 2023, for ESSER II and December 6, 2024, for ARP ESSER. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claims, but before the date of the actual submission of the final reimbursement claim. The samples were not statistically valid. Corrective Action Plan The Office of Finance agrees that it is important that certifications be completed in a timely manner and claims for cost reimbursement are submitted within the deadlines. The Office of Finance and the District as a whole is working on improving its internal controls system wide. While we recognize the importance of adhering to the due dates for final reimbursement claims, it is important to note that all expenditures claimed were reviewed for allowability through the required WISEgrants budget approval process prior to submission. Although five of the 40 sampled individuals had semi-annual certifications approved after the official claim due date, all certifications were completed prior to the actual submission of the final reimbursement claims to DPI. Therefore, no unapproved or uncertified personnel costs were included in the reimbursement requests, and internal controls were maintained to ensure that only allowable costs were submitted. We are committed to developing sound processes and procedures that are in full compliance with federal and state regulations. An example of a process improvement is to send out reminders on a regular schedule to school leaders and central office employees for programmatic compliance. These activities will be completed in advance of due dates going forward to ensure timely submission of grant claim reimbursements. Annual training for school leaders and central office staff is also part of the process improvement plan underway. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Comptroller, State and Federal Programs Director, Grant Accounting Manager Anticipated Completion: 06.30.2026
Finding 2024-010 - Material Weakness - Allowable Costs/Cost Principles Federal Assistance Listing Number: 84.010, 93.600 Federal Program Name: Title I Grants to Local Educational Agencies and Head Start Cluster Federal Agency Name: U.S. Department of Education and U.S. Department of Health and Human Services Pass-Through Entity Name: Wisconsin Department of Public Instruction Pass-Through Entity Identification Number: 2024-403619-DPI-TIA-141, 2024-403619-DPI-CSI-148 Criteria: In accordance with 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In accordance with 2 CFR 200.430(i), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Additionally, 2 CFR 200.403(g) requires that costs are adequately documented to be allowable under Federal awards. Condition/Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. Title I Grants to Local Educational Agencies (ALN 84.010) The final reimbursement claim for the Title I Grants to Local Educational Agencies (Title I) program were due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim for the Part A award was not submitted to DPI until November 18, 2024, and the CSI award was not submitted to DPI until October 1, 2024, due to an extension. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. An additional two individuals of the 40 sampled had their semi-annual certifications approved after the final reimbursement claims were submitted. Upon further review of all the spring semi-annual certifications for the Title I awards, there were an additional 50 individuals that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim but before the submission of the final reimbursement. Additionally, nine individuals had their semi-annual certifications approved after the final reimbursement date of the Part A award and another 59 individuals from Part A did not have their semi-annual certifications approved at all. Head Start Cluster (ALN 93.600) The final reimbursement claim for the program was submitted to the Federal agency on November 22, 2024. Four of the 40 individuals sampled had their semi-annual certifications approved by the Head Start administrator after the submission date of the final reimbursement claims. Upon further review of the all the spring semi-annual certifications, there was an additional individual that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim and another four individuals that did not have their semi-annual certifications approved at all. The samples were not statistically valid. Cause: There was a lack of internal control over the timely approval of the semi-annual certifications. Effect or Potential Effect: By not having an approved semi-annual certification before the date of the final reimbursement claims, unallowable costs may be submitted for reimbursement. Questioned Costs: The payroll costs and related fringe benefits charged at a rate of 52.48% are unallowable. Title I Grants to Local Educational Agencies (ALN 84.010) • 2024-403619-DPI-CSI-148: The two sampled individuals’ payroll and fringe benefits for the particular transaction totaled $507. • 2024-403619-DPI-TIA-141: The additional individuals' payroll and fringe benefits for the spring semi-annual certifications reviewed that were approved after the final reimbursement submission date and those that were not approved at all totaled $2,077,880. Head Start Cluster (ALN 93.600) • 05CH010537: After the additional testing, the total payroll and related fringe benefits for the spring semi-annual certifications that were approved after the final reimbursement request submission date or not approved at all totaled $241,794. Recommendations: We recommend that controls be implemented that will allow costs to be reviewed and fully supported prior to the date the final reimbursement claims are due to DPI. Views of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Finding 2024-010 - Material Weakness - Allowable Costs/Cost Principles Federal Assistance Listing Number: 84.010, 93.600 Federal Program Name: Title I Grants to Local Educational Agencies and Head Start Cluster Federal Agency Name: U.S. Department of Education and U.S. Department of Health and Human Services Pass-Through Entity Name: Wisconsin Department of Public Instruction Pass-Through Entity Identification Number: 2024-403619-DPI-TIA-141, 2024-403619-DPI-CSI-148 Criteria: In accordance with 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In accordance with 2 CFR 200.430(i), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Additionally, 2 CFR 200.403(g) requires that costs are adequately documented to be allowable under Federal awards. Condition/Context: The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. Title I Grants to Local Educational Agencies (ALN 84.010) The final reimbursement claim for the Title I Grants to Local Educational Agencies (Title I) program were due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim for the Part A award was not submitted to DPI until November 18, 2024, and the CSI award was not submitted to DPI until October 1, 2024, due to an extension. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. An additional two individuals of the 40 sampled had their semi-annual certifications approved after the final reimbursement claims were submitted. Upon further review of all the spring semi-annual certifications for the Title I awards, there were an additional 50 individuals that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim but before the submission of the final reimbursement. Additionally, nine individuals had their semi-annual certifications approved after the final reimbursement date of the Part A award and another 59 individuals from Part A did not have their semi-annual certifications approved at all. Head Start Cluster (ALN 93.600) The final reimbursement claim for the program was submitted to the Federal agency on November 22, 2024. Four of the 40 individuals sampled had their semi-annual certifications approved by the Head Start administrator after the submission date of the final reimbursement claims. Upon further review of the all the spring semi-annual certifications, there was an additional individual that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim and another four individuals that did not have their semi-annual certifications approved at all. The samples were not statistically valid. Cause: There was a lack of internal control over the timely approval of the semi-annual certifications. Effect or Potential Effect: By not having an approved semi-annual certification before the date of the final reimbursement claims, unallowable costs may be submitted for reimbursement. Questioned Costs: The payroll costs and related fringe benefits charged at a rate of 52.48% are unallowable. Title I Grants to Local Educational Agencies (ALN 84.010) • 2024-403619-DPI-CSI-148: The two sampled individuals’ payroll and fringe benefits for the particular transaction totaled $507. • 2024-403619-DPI-TIA-141: The additional individuals' payroll and fringe benefits for the spring semi-annual certifications reviewed that were approved after the final reimbursement submission date and those that were not approved at all totaled $2,077,880. Head Start Cluster (ALN 93.600) • 05CH010537: After the additional testing, the total payroll and related fringe benefits for the spring semi-annual certifications that were approved after the final reimbursement request submission date or not approved at all totaled $241,794. Recommendations: We recommend that controls be implemented that will allow costs to be reviewed and fully supported prior to the date the final reimbursement claims are due to DPI. Views of Responsible Official: Management concurs with the finding.
Finding 2024-010 – Material Weakness – Allowable Costs/Cost Principles Condition The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. Title I Grants to Local Educational Agencies (ALN 84.010) The final reimbursement claim for the Title I Grants to Local Educational Agencies (Title I) program were due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim for the Part A award was not submitted to DPI until November 18, 2024, and the CSI award was not submitted to DPI until October 1, 2024, due to an extension. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. An additional two individuals of the 40 sampled had their semi-annual certifications approved after the final reimbursement claims were submitted. Upon further review of all the spring semi-annual certifications for the Title I awards, there were an additional 50 individuals that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim but before the submission of the final reimbursement. Additionally, nine individuals had their semi-annual certifications approved after the final reimbursement date of the Part A award and another 59 individuals from Part A did not have their semi-annual certifications approved at all. Head Start Cluster (ALN 93.600) The final reimbursement claim for the program was submitted to the Federal agency on November 22, 2024. Four of the 40 individuals sampled had their semi-annual certifications approved by the Head Start administrator after the submission date of the final reimbursement claims. Upon further review of the all the spring semi-annual certifications, there was an additional individual that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim and another four individuals that did not have their semi-annual certifications approved at all. The samples were not statistically valid. Corrective Action Plan The Office of Finance agrees that it is important that certifications be completed in a timely manner and award reimbursements are submitted within the deadlines. The Office of Finance and the District as a whole is working on improving its internal controls system wide. We are committed to developing sound processes and procedures that are in full compliance with federal and state regulations. An example of a process improvement is to send out reminders on a regular schedule to school leaders and central office employees for programmatic compliance. These activities will be completed in advance of due dates going forward to ensure timely submission of grant claim reimbursements. Annual training for school leaders and central office staff is also part of the process improvement plan underway. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, State and Federal Programs Director, Comptroller, Grant Accounting Manager Anticipated Completion: 06.30.2026
Finding 2024-011 - Material Weakness - Reporting Federal Assistance Listing Number: 93.778 Federal Program Name: Medicaid Cluster Federal Agency Name: U.S. Department of Health and Human Services Pass-Through Entity Name: Wisconsin Department of Health Services Pass-Through Entity Identification Number (Year): 2023 Criteria: The School-Based Services Handbook requires school districts report the salary and fringe benefit cost by practitioner license. Condition/Context: In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider's salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the providers' salaries and benefits were not reported even though they worked providing services to eligible students. • In quarters ended March 2023 and June 2023 there were eight instances where the providers' salaries and benefits were overstated when compared to the District's payroll records. Seven of the eight individuals were included in the 21 instances above that were not reported in the quarters ended December 2022 and March 2023. Cause: The District had turnover in key positions related to the time period outlined in the Condition. Effect or Potential Effect: By failing to report the salaries and benefits related to quarters ended December 2022 and March 2023, the District received less reimbursement than they may have been otherwise entitled to. Additionally, if salaries and benefits are overreported there is a potential for the District to have to pay back the proportionate amount related to the overall reimbursement if the pass-through entity requests repayment. Questioned Costs: In relation to the eight providers who had overstated salaries and benefits, there are known questioned costs in the amount of $32,576, which are comprised of the overstated salaries and related benefits that were charged at a rate of 52 percent. Recommendations: We recommend that the responsible individual should send reminders to the teachers so that they enter their hours worked in the reporting system accordingly. Additionally, the salaries and benefits input into the reporting system should be reviewed for completeness and accuracy. Views of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Finding 2024-011 - Material Weakness - Reporting Federal Assistance Listing Number: 93.778 Federal Program Name: Medicaid Cluster Federal Agency Name: U.S. Department of Health and Human Services Pass-Through Entity Name: Wisconsin Department of Health Services Pass-Through Entity Identification Number (Year): 2023 Criteria: The School-Based Services Handbook requires school districts report the salary and fringe benefit cost by practitioner license. Condition/Context: In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider's salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the providers' salaries and benefits were not reported even though they worked providing services to eligible students. • In quarters ended March 2023 and June 2023 there were eight instances where the providers' salaries and benefits were overstated when compared to the District's payroll records. Seven of the eight individuals were included in the 21 instances above that were not reported in the quarters ended December 2022 and March 2023. Cause: The District had turnover in key positions related to the time period outlined in the Condition. Effect or Potential Effect: By failing to report the salaries and benefits related to quarters ended December 2022 and March 2023, the District received less reimbursement than they may have been otherwise entitled to. Additionally, if salaries and benefits are overreported there is a potential for the District to have to pay back the proportionate amount related to the overall reimbursement if the pass-through entity requests repayment. Questioned Costs: In relation to the eight providers who had overstated salaries and benefits, there are known questioned costs in the amount of $32,576, which are comprised of the overstated salaries and related benefits that were charged at a rate of 52 percent. Recommendations: We recommend that the responsible individual should send reminders to the teachers so that they enter their hours worked in the reporting system accordingly. Additionally, the salaries and benefits input into the reporting system should be reviewed for completeness and accuracy. Views of Responsible Official: Management concurs with the finding.
Finding 2024-011 – Material Weakness – Reporting Condition In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider’s salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the providers’ salaries and benefits were not reported even though they worked providing services to eligible students. • In quarters ended March 2023 and June 2023 there were eight instances where the providers’ salaries and benefits were overstated when compared to the District’s payroll records. Seven of the eight individuals were included in the 21 instances above that were not reported in the quarters ended December 2022 and March 2023. Corrective Action Plan Central office will be improving processes and procedures to ensure that teachers are reminded to enter their hours worked on a regular basis. Controls will be implemented for timely reviews to ensure completeness and accuracy. Training of key staff on an annual or semi-annual basis is key. It is the intent of the Office of Finance to create and implement a robust training plan in place for the summer of 2026. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Central Office leadership Anticipated Completion: 06.30.26
Finding 2024-012 - Material Weakness - Maintenance of Effort Federal Assistance Listing Number: 84.010 and 84.367 Federal Program Name: Title I Grants to Local Educational Agencies and Supporting Effective Instruction State Grants Federal Agency Name: U.S. Department of Education Pass-Through Entity Name: Wisconsin Department of Public Instruction Pass-Through Entity Identification Number: 2024-403619-DPI-TI-A-141, 2024-403619-DPI-TID-144, 2024-403619-DPI-CSI-148 and 2024-403619-DPI-TIIA-365 Criteria: In accordance with 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In accordance with 2 CFR 200.302(a), the non-Federal entity's financial management systems must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. Condition/Context: The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what was reported in the PI-1505 and the District's accounting records for the revenue source code 751. Due to this variance, we recalculated the MOE based on the District's accounting records. The MOE on a per pupil basis would have still been met. Cause: There was turnover related to those previously responsible for preparing the PI-1505 report. The cross-walk between the accounting records and the PI-1505 submission could not be located. Effect or Potential Effect: The PI-1505 report was not fully supported by the District's accounting records for one of the line items used in the calculation of MOE. Questioned Costs: None noted. Recommendations: We recommend the District establish written policies and procedures related to the preparation and submission of the PI-1505 report. The report should be fully supported by the accounting records and any cross-walk documentation should be maintained by the District. Views of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Finding 2024-012 - Material Weakness - Maintenance of Effort Federal Assistance Listing Number: 84.010 and 84.367 Federal Program Name: Title I Grants to Local Educational Agencies and Supporting Effective Instruction State Grants Federal Agency Name: U.S. Department of Education Pass-Through Entity Name: Wisconsin Department of Public Instruction Pass-Through Entity Identification Number: 2024-403619-DPI-TI-A-141, 2024-403619-DPI-TID-144, 2024-403619-DPI-CSI-148 and 2024-403619-DPI-TIIA-365 Criteria: In accordance with 2 CFR 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. In accordance with 2 CFR 200.302(a), the non-Federal entity's financial management systems must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions. Condition/Context: The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what was reported in the PI-1505 and the District's accounting records for the revenue source code 751. Due to this variance, we recalculated the MOE based on the District's accounting records. The MOE on a per pupil basis would have still been met. Cause: There was turnover related to those previously responsible for preparing the PI-1505 report. The cross-walk between the accounting records and the PI-1505 submission could not be located. Effect or Potential Effect: The PI-1505 report was not fully supported by the District's accounting records for one of the line items used in the calculation of MOE. Questioned Costs: None noted. Recommendations: We recommend the District establish written policies and procedures related to the preparation and submission of the PI-1505 report. The report should be fully supported by the accounting records and any cross-walk documentation should be maintained by the District. Views of Responsible Official: Management concurs with the finding.
Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what was reported in the PI-1505 and the District's accounting records for the revenue source code 751. Due to this variance, we recalculated the MOE based on the District's accounting records. The MOE on a per pupil basis would have still been met. Corrective Action Plan The Office of Finance is committed to timely and accurate financial reporting. As we aim to improve our financial reporting due to DPI, our ACFR preparation and our SEFSA preparation, we will ensure that our reporting reconciles and there are no variances. We are working to improve, as mentioned in all the findings above, related to financial reporting. We recognize that this is critical for funding purposes for our district and it is our intent that this finding is remedied for FY25 reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer Anticipated Completion: 06.30.2026
FAC accepted this audit on January 21, 2025 — management decision was due July 21, 2025.
Federal Assistance Listing Number: 84.425D and 84.425U Federal Program Name: COVID-19 - Education Stabilization Fund Federal Agency: U.S. Department of Education Pass-Through Name: Wisconsin Department of Public Instruction Pass-Through Identification Number: 2022 - 403619 - DPI - ESSERFII - 163 and 2022 - 403619 - DPI - ESSERFIII - 165 Criteria: In accordance with 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. Condition/Context: The District maintains a list of capitalized equipment in BusinessPlus using the Fixed Asset module. However, of the three pieces of equipment sampled, one was put into service in January 2023 but was not entered into BusinessPlus until the subsequent fiscal year. Additionally, the other two pieces of equipment sampled did not contain all the required information in BusinessPlus. The following pieces of information were missing from the listing: • the source of funding for the property (including the FAIN), • who holds title, and • the sales price of the property, if disposed. This was not a statistically valid sample. Cause: The Department of Facilities and Maintenance services had staff changes, and it was not discovered until well after the new staff were in place that the former staff member had missed entering the record. Additionally, the District was unaware of the property records requirement as equipment is not frequently purchased with federal funds. Effect: When the funding source for fixed assets is not tracked, if an asset is disposed of via a sale, the federal program may not receive the proceeds of the sale at the appropriate proportional rate. Questioned Costs: None noted. Recommendation: We recommend that the District enter fixed assets into BusinessPlus in a timely manner and record all the information required by the Uniform Guidance. Views of Responsible Officials: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Number: 84.425D and 84.425U Federal Program Name: COVID-19 - Education Stabilization Fund Federal Agency: U.S. Department of Education Pass-Through Name: Wisconsin Department of Public Instruction Pass-Through Identification Number: 2022 - 403619 - DPI - ESSERFII - 163 and 2022 - 403619 - DPI - ESSERFIII - 165 Criteria: In accordance with 2 CFR 200.313(d)(1), property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property and any ultimate disposition data including the date of disposal and sale price of the property. Condition/Context: The District maintains a list of capitalized equipment in BusinessPlus using the Fixed Asset module. However, of the three pieces of equipment sampled, one was put into service in January 2023 but was not entered into BusinessPlus until the subsequent fiscal year. Additionally, the other two pieces of equipment sampled did not contain all the required information in BusinessPlus. The following pieces of information were missing from the listing: • the source of funding for the property (including the FAIN), • who holds title, and • the sales price of the property, if disposed. This was not a statistically valid sample. Cause: The Department of Facilities and Maintenance services had staff changes, and it was not discovered until well after the new staff were in place that the former staff member had missed entering the record. Additionally, the District was unaware of the property records requirement as equipment is not frequently purchased with federal funds. Effect: When the funding source for fixed assets is not tracked, if an asset is disposed of via a sale, the federal program may not receive the proceeds of the sale at the appropriate proportional rate. Questioned Costs: None noted. Recommendation: We recommend that the District enter fixed assets into BusinessPlus in a timely manner and record all the information required by the Uniform Guidance. Views of Responsible Officials: Management concurs with the finding.
Corrective Action Planned: Capital Assets will be entered into BusinessPlus in a timely manner which is within 30 days of physical receipt of the asset. BusinessPlus was adjusted to accept the source of funding information and account code used. This will be updated in the policies and procedures. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Facilities and Maintenance Director and General Accounting Manager Anticipated Completion Date: April 2025
The numerator of the IEP ratio reported in the FY22 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 57 students. The ratio reported in the annual cost report was 32.29% and the ratio calculated based on the number of Medicaid-eligible students should have been 31.59%. The District was able to resubmit the FY22 IEP ratio and did so once it was brought to their attention. Context: The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Cause: The numerator was based on a calculation rather than a list of Medicaid-eligible students. Effect: Since the IEP Ratio is used to apportion Medicaid allowable costs versus total special education costs for direct medical services, the Medicaid apportionment could be incorrect. Questioned Costs: Could not be determined. Recommendation: We recommend the IEP ratio be supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. Views of Responsible Officials: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Number: 93.778 Federal Program Name: Medicaid Cluster Federal Agency: U.S. Department of Health and Human Services Pass-Through Name: Wisconsin Department of Health Services Pass-Through Identification Number (Year): 2023 Repeat Finding: This is a repeat finding of 2022-004. Criteria: According to the Wisconsin School-Based Services Medicaid Cost Report and Cost Settlement Training Guide, the IEP ratio is reported within the General and Statistical Information section of the online annual cost report and is used to apportion Medicaid allowable costs versus total special education costs for direct medical services. The IEP ratio is made up of the Number of Unique Medicaid Eligible with a prescribed Medical Service in the IEP (numerator) and the Number of Unique SPED Students with a prescribed Medical Service in the IEP. Condition: The numerator of the IEP ratio reported in the FY22 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 57 students. The ratio reported in the annual cost report was 32.29% and the ratio calculated based on the number of Medicaid-eligible students should have been 31.59%. The District was able to resubmit the FY22 IEP ratio and did so once it was brought to their attention. Context: The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Cause: The numerator was based on a calculation rather than a list of Medicaid-eligible students. Effect: Since the IEP Ratio is used to apportion Medicaid allowable costs versus total special education costs for direct medical services, the Medicaid apportionment could be incorrect. Questioned Costs: Could not be determined. Recommendation: We recommend the IEP ratio be supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. Views of Responsible Officials: Management concurs with the finding.
Corrective Action Planned: The Milwaukee Public School District, specifically the Department of Financial Planning and Budget Services, oversees important Medicaid compliance tasks like billing, quarterly reports, the finalization of the IEP Ratio, and annual reports. To avoid any future findings, the office is taking the following actions: First, the Department is working on better training and understanding of Medicaid compliance tasks. They've hired additional staff members to help review their procedures for Medicaid activities. This review will ensure that all necessary tasks and deadlines are clearly documented with instructions for completing each task. These materials will be updated annually and shared with District staff and third-party vendors, such as MJ Cares and PCG, to keep everyone informed on the required tasks and how to finish them correctly. Additionally, the Director of Financial Planning and Budget Services is focused on retaining knowledge and ensuring accountability for successful results. Staff members are being cross-trained within their department and are also collaborating with others, including the Office of Finance and the Office of Specialized Services. Department leaders will hold quarterly meetings with staff to make sure all Medicaid activities are carried out properly. the specific actions to be taken to eliminate or mitigate the recurrence of the finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Budget Director Anticipated Completion Date: June 2025
2022-004
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-eligible students should have been 32.68%. Cause: The numerator was not based on a list of Medicaid-eligible students. Questioned Costs: Could not be determined. Context: The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Effect: Since the IEP Ratio is used to apportion Medicaid allowable costs versus total special education costs for direct medical services, the Medicaid apportionment could be incorrect. Recommendation: We recommend the IEP ratio be supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. Views of Responsible Official: Management concurs with the finding.
Show full finding ▾Hide full finding ▴Federal ID Number and Program Name: 93.778 Medical Assistance Program Federal Agency: U.S. Department of Health and Human Services Award Amount: $9,422,655 Award Number: N/A Criteria: According to the Wisconsin School-Based Services Medicaid Cost Report and Cost Settlement Training Guide, the IEP ratio is reported within the General and Statistical Information section of the online annual cost report and is used to apportion Medicaid allowable costs versus total special education costs for direct medical services. The IEP ratio is made up of the ?Number of Unique Medicaid Eligible with a prescribed Medical Service in the IEP? (numerator) and the ?Number of Unique SPED Students with a prescribed Medical Service in the IEP.? Condition: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-eligible students should have been 32.68%. Cause: The numerator was not based on a list of Medicaid-eligible students. Questioned Costs: Could not be determined. Context: The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Effect: Since the IEP Ratio is used to apportion Medicaid allowable costs versus total special education costs for direct medical services, the Medicaid apportionment could be incorrect. Recommendation: We recommend the IEP ratio be supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. Views of Responsible Official: Management concurs with the finding.
Condition/Context: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-eligible students should have been 32.68%. The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Corrective Action Plan: We will review our standard operating procedures and correct them to make sure that IEP ratio is supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. These procedures will include a 2nd check/review of the student list and IEP ratio. Currently, we can go back and correct the general statistical information since we haven?t been paid for FY21. Therefore, we have written PCG through email to request that they reopen the period to correct the IEP ratio. Name of the contact person or persons responsible: Michele Wilborn, Budget Analyst, Financial Planning & Budget Services Anticipated completion date: Correction to FY21: 02/21/2023 Correction to standard operating procedures: 03/15/2023
FAC accepted this audit on March 9, 2022 — management decision was due September 9, 2022.
For eleven out of eleven months during fiscal year 2021, the District did not meet funded enrollment of 1,506 students. Cause: Funded enrollment was not maintained each month or 30 days after the vacancies were created. Questioned Costs: Could not be determined. Context: Funded enrollment was not met in eleven out of eleven months. This sample was not statistically valid. Effect: The District?s under-enrollment may lead to the District receiving more funds than what the District is eligible to receive. Recommendation: We recommend management increase efforts related to maintaining funded enrollment numbers throughout the year.
Show full finding ▾Hide full finding ▴Finding 2021-003 Federal ID Number and Program Name: 93.600 Head Start Federal Agency: U.S. Department of Health and Human Services Award Amount: $10,553,907 and $8,974,184 Award Number: 05CH010537-03-01 and 05CH010537-02-00 Repeat of prior year finding: 2020-002 Criteria: Section 1302.15 Subpart (a) of the Head Start Program Performance Standards states "A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days." Condition: For eleven out of eleven months during fiscal year 2021, the District did not meet funded enrollment of 1,506 students. Cause: Funded enrollment was not maintained each month or 30 days after the vacancies were created. Questioned Costs: Could not be determined. Context: Funded enrollment was not met in eleven out of eleven months. This sample was not statistically valid. Effect: The District?s under-enrollment may lead to the District receiving more funds than what the District is eligible to receive. Recommendation: We recommend management increase efforts related to maintaining funded enrollment numbers throughout the year.
Through joint efforts with the MPS Office of Student Services and Communications, the HS program recruited children at the Kindergarten Enrollment Fair in February 2021, updated the program?s recruitment and enrollment plan to reflect increased marketing efforts that included but not limited to radio announcements on both iHeart Radio and Caliente (bilingual audience) stations and ads on bus tails. During the months of September 2020-May 2021, the HS program maintained 41-47 percent of the funded enrollment and met with our Head Start program specialist monthly to discuss enrollment and recruitment strategies. However, during the months of September 2020-March of 2021, The Milwaukee Public School Board of Directors, followed a phased approach for Reopening Schools in the 2020-2021 school year as a direct result of the Covid 19-Pandemic. Per the Board of School Directors, phase one of the Reopening Plan required all students to attend school virtually and as Covid cases rose in Milwaukee county, schools remained closed for face to face instruction during this time. In April 2021-May 2021 Per the Board of School Directors, Phase Two of the Reopening Plan, as of April 12, 2021, allowed students to attend school virtually or return to in-person learning. A parent survey was conducted to determine the number of families requesting to return to in-person learning. The Milwaukee Public Schools continued to follow both the CDC and the local health department guidance and implemented safeguards to mitigate the Covid-19 spread. However, at that time the district remained closed to the public. As a result of the previous year?s, Covid-19 Pandemic, in 2020, the program kept in place the online registration option, a drop box system for families to obtain necessary paperwork for admittance into the program, and marketing on the district?s portal and social media platforms such as Facebook, Twitter and Instagram. Furthermore, the HS program organized and facilitated contactless registration events that continued to be on-going beyond the summer months, attended safely local festivals such as but not limited Juneteenth, State Fair, Run Back to School and outdoor school events, leafleted the community with HS literature, sent postcards to households of children turning 3 years old and canvassed in zip codes with existing Head Start sites and recommended schools to advertise Head Start programming in their respective buildings. As a result, the existing HS recruitment plan was reviewed with the policy council and feedback was given to add additional locations to reach families such as foster care agencies, health clinics, refugee centers, check-cashing locations and Hmong Centers. In effort to support HS programs nationwide, both flexibilities from the Office of Head Start (OHS) and guidance were provided as follows: ?During this uncertain time, reported enrollment figures will not be considered in determining a grantee's enrollment status. OHS will continue to monitor monthly enrollment, but will pause its evaluation of under- or fully enrolled grantees until operations resume. If grantees report four consecutive months of under-enrollment, will OHS initiate the Full Enrollment Initiative? No, OHS will suspend issuance of all initial under-enrollment notifications, effective March 2020, until further notice. Any grantees that have four consecutive months of under-enrollment after March 2020 will not enter into the Full Enrollment process at this time. OHS will reset the counter of consecutive months of under-enrollment in HSES when we reinitiate this portion of the Full Enrollment process.? These flexibilities continued to be in place through May 2021. Moving forward, the OHS will monitor the program enrollment over a 12-month period in which the program is required to maintain 97 percent of the funded enrollment of 1506. In addition, the program will be enrolling families that fall within 100-130 percent above income guidelines. Through joint efforts, the Office of Academics is committed to ensuring that full-day programming for K3 students is implemented, in existing HS sites as required by the HS Performance Standard, 45 CFR Section 1302.21(c) (2) (iv) and in collaboration with Milwaukee Public Schools as a whole.
2020-002
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FINDING 2020-002 - Federal ID Number, Program Name and State Agency 93.600 Head Start, U.S. Department of Health and Human Services Award Amount - $8,974,184 Award Number ? 05CH010537-02-00 Repeat of prior year finding 2019-004 Criteria Section 1302.15 Subpart (a) of the Head Start Program Performance Standards states "A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days." Condition For eleven out of eleven months during fiscal year 2020, the District did not meet funded enrollment of 1,370 students. Cause Funded enrollment was not maintained each month or 30 days after the vacancies were created. Questioned Costs Could not be determined. Context Funded enrollment was not met in eleven out of eleven months. This sample was not statistically valid. Effect The District?s under-enrollment may lead to the District receiving more funds than what the District is eligible to receive. Recommendation We recommend management increase efforts related to maintaining funded enrollment numbers throughout the year.
Show full finding ▾Hide full finding ▴FINDING 2020-002 - Federal ID Number, Program Name and State Agency 93.600 Head Start, U.S. Department of Health and Human Services Award Amount - $8,974,184 Award Number ? 05CH010537-02-00 Repeat of prior year finding 2019-004 Criteria Section 1302.15 Subpart (a) of the Head Start Program Performance Standards states "A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days." Condition For eleven out of eleven months during fiscal year 2020, the District did not meet funded enrollment of 1,370 students. Cause Funded enrollment was not maintained each month or 30 days after the vacancies were created. Questioned Costs Could not be determined. Context Funded enrollment was not met in eleven out of eleven months. This sample was not statistically valid. Effect The District?s under-enrollment may lead to the District receiving more funds than what the District is eligible to receive. Recommendation We recommend management increase efforts related to maintaining funded enrollment numbers throughout the year.
Through joint efforts with Student Services, the Head Start (HS) Program recruited children at the Kindergarten Enrollment Fair in February 2020, updated the program?s recruitment and enrollment plan to reflect increased marketing efforts that included radio announcements on iHeart Radio and Caliente (bilingual audience) stations. Additionally, as a result of school closures during Spring of 2020 and district offices being closed to the public due Covid-19, implemented an online registration option, installing a drop box system for families to obtain necessary paperwork for admittance into the program, and marketing on the district?s portal and social media platforms such as Facebook and Instagram. Furthermore, the Head Start program organized and facilitated a contactless registration event that continues to be on-going beyond the summer months, leafleted the community with HS literature, sent postcards to households of children turning 3 years old and canvassed in zip codes with existing Head Start sites and recommended schools to advertise Head Start programming in their respective buildings. The existing HS Recruitment Plan was reviewed with the Policy Council and feedback was given to add additional locations to reach families such as foster care agencies, health clinics, refugee centers, check-cashing locations, and Hmong Centers. Moving forward, the Office of Head Start will monitor the program enrollment over a 12-month period in which the program is required to maintain 97% of the funded enrollment of 1370. In addition, the program will be enrolling families that fall within 100-130% above income guidelines.
2019-004
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
FINDING 2019-004 - Federal ID Number, Program Name and State Agency 93.600 Head Start, U.S. Department of Health and Human Services Award Amount - $8,425,351 Award Number ? 05CH010537-01-01 Repeat of prior year finding 2018-006 Criteria Section 1302.15 Subpart (a) of the Head Start Program Performance Standards states "A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days." Condition For eleven out of eleven months during fiscal year 2019, the District did not meet funded enrollment of 1,370 students. Cause Funded enrollment was not maintained each month or 30 days after the vacancies were created. Questioned Costs Could not be determined. Context Funded enrollment was not met in eleven out of eleven months. This sample was not statistically valid. Effect The District?s under-enrollment may lead to the District receiving more funds than what the District is eligible to receive. Recommendation We recommend management increase efforts related to maintaining funded enrollment numbers throughout the year.
Show full finding ▾Hide full finding ▴FINDING 2019-004 - Federal ID Number, Program Name and State Agency 93.600 Head Start, U.S. Department of Health and Human Services Award Amount - $8,425,351 Award Number ? 05CH010537-01-01 Repeat of prior year finding 2018-006 Criteria Section 1302.15 Subpart (a) of the Head Start Program Performance Standards states "A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days." Condition For eleven out of eleven months during fiscal year 2019, the District did not meet funded enrollment of 1,370 students. Cause Funded enrollment was not maintained each month or 30 days after the vacancies were created. Questioned Costs Could not be determined. Context Funded enrollment was not met in eleven out of eleven months. This sample was not statistically valid. Effect The District?s under-enrollment may lead to the District receiving more funds than what the District is eligible to receive. Recommendation We recommend management increase efforts related to maintaining funded enrollment numbers throughout the year.
Management?s Response According to Head Start Program data, under enrollment is resulting from local competition with surrounding preschools that offer parents incentives to join their programs and numerous options provided between K4 board funded seats in the district and Head Start. In addition, the Head Start program provides limited program options for K3 students needing full day availability and families are moving out of state or the country. Through joint efforts with Student Services, the Head Start (HS) Program recruited children at the Kindergarten Enrollment Fair in February 2019, participated in a focused enrollment week in partnership with Betty Brinn Children?s Museum during the month of July and August, leafleted the community with HS literature, sent postcards to households of children turning 3 years old and canvassed in zip codes with existing Head Start sites and recommended schools to advertise Head Start programming in their respective buildings. As a result, the existing HS Recruitment Plan was reviewed with the Policy Council and feedback was given to add additional locations to reach families such as foster care agencies, health clinics, refugee centers, check-cashing locations, and Hmong Centers.
2018-006
FINDING 2019-007 - Federal ID Number, Program Name and State Agency 93.778 Medicaid Cluster, U.S. Department of Health and Human Services Award Amount - $7,004,173 Award Number ? N/A Repeat of prior audit finding 2018-008 Criteria In order to receive Medicaid payments, providers of medical services must be licensed in accordance with Federal, State, and local laws and regulations to participate in the Medicaid program (42 CFR sections 431.107 and 447.10; and section 1902(a)(9) of the Social Security Act). Condition Two providers tested were not properly licensed. Cause Two individuals providing Medicaid services were not properly licensed as the District did not perform a review of provider licensure. Questioned Costs Could not be determined. Context In a sample of 40 providers of medical services, haphazardly selected, two providers did not have appropriate licenses. The sample was not statistically valid. Effect The District is not following the provisions of the Medicaid program and are using unlicensed providers which may cause the District to receive more funding than the District is eligible for. Recommendation We recommend management ensure service providers are licensed in accordance with Federal, State, and local laws and regulations.
Show full finding ▾Hide full finding ▴FINDING 2019-007 - Federal ID Number, Program Name and State Agency 93.778 Medicaid Cluster, U.S. Department of Health and Human Services Award Amount - $7,004,173 Award Number ? N/A Repeat of prior audit finding 2018-008 Criteria In order to receive Medicaid payments, providers of medical services must be licensed in accordance with Federal, State, and local laws and regulations to participate in the Medicaid program (42 CFR sections 431.107 and 447.10; and section 1902(a)(9) of the Social Security Act). Condition Two providers tested were not properly licensed. Cause Two individuals providing Medicaid services were not properly licensed as the District did not perform a review of provider licensure. Questioned Costs Could not be determined. Context In a sample of 40 providers of medical services, haphazardly selected, two providers did not have appropriate licenses. The sample was not statistically valid. Effect The District is not following the provisions of the Medicaid program and are using unlicensed providers which may cause the District to receive more funding than the District is eligible for. Recommendation We recommend management ensure service providers are licensed in accordance with Federal, State, and local laws and regulations.
Management?s Response Teachers, Administrator, and Pupil Service employees with expiring licenses were continually notified via 10-day letters (sent to the home address on records via US Certified Mail) to rectify their expired licenses or be demoted to a substitute teacher or a Paraprofessional status. There were a few of this population demoted to a substitute teacher or Paraprofessional status until their licenses were renewed (short-term). Paraprofessionals and Children?s Handicapped Assistants were also notified via 10-day letters in which the majority complied, and a few were terminated from their positions with MPS. The use of information included in the Thursday Updates regarding soon-to-be expired licenses has been very useful to get the staff to apply to renew their licenses prior to the license expiring. This mode of notification will continue to be provided to all license holders in the district. Another method we are looking to utilize will include using audit reports provided by the Department of Public Instruction between January-February to communicate on a one-on-one basis to staff with expired licenses in addition to providing information in the Thursday Updates.
2018-008
FINDING 2019-012 - Federal ID Number, Program Name and State Agency 84.027 Special Education ? Grants to States (IDEA, Part B), U.S. Department of Education Award Amount - $23,427,109 Award Number ? 2019-403619-DPI-IDEA-FT-341 Criteria Section 1412(a)(14) of the Individuals with Disabilities Education Act (IDEA) sets forth the requirements that special education teachers and paraprofessionals meet the qualifications for the services provided that are consistent with State approved licensing. Condition One paraprofessional was not properly licensed. Cause One individual that provided special education services did not have the appropriate license for his or her work assignment as the District did not perform a review of provider licensure. Questioned Costs Could not be determined. Context In a sample of 38 providers of medical services, haphazardly selected, one educator did not have an appropriate licenses. The sample was not statistically valid. Effect The District is not following the provisions of the IDEA program and are using unlicensed employees which may cause the District to receive more funding than the District is eligible for. Recommendation We recommend management ensure service providers are licensed in accordance with Federal, State, and local laws and regulations.
Show full finding ▾Hide full finding ▴FINDING 2019-012 - Federal ID Number, Program Name and State Agency 84.027 Special Education ? Grants to States (IDEA, Part B), U.S. Department of Education Award Amount - $23,427,109 Award Number ? 2019-403619-DPI-IDEA-FT-341 Criteria Section 1412(a)(14) of the Individuals with Disabilities Education Act (IDEA) sets forth the requirements that special education teachers and paraprofessionals meet the qualifications for the services provided that are consistent with State approved licensing. Condition One paraprofessional was not properly licensed. Cause One individual that provided special education services did not have the appropriate license for his or her work assignment as the District did not perform a review of provider licensure. Questioned Costs Could not be determined. Context In a sample of 38 providers of medical services, haphazardly selected, one educator did not have an appropriate licenses. The sample was not statistically valid. Effect The District is not following the provisions of the IDEA program and are using unlicensed employees which may cause the District to receive more funding than the District is eligible for. Recommendation We recommend management ensure service providers are licensed in accordance with Federal, State, and local laws and regulations.
Management?s Response Teachers, Administrator, and Pupil Service employees with expiring licenses were continually notified via 10-day letters (sent to the home address on records via US Certified Mail) to rectify their expired licenses or be demoted to a substitute teacher or a Paraprofessional status. There were a few of this population demoted to a substitute teacher or Paraprofessional status until their licenses were renewed (short-term). Paraprofessionals and Children?s Handicapped Assistants were also notified via 10-day letters in which the majority complied, and a few were terminated from their positions with MPS. The use of information included in the Thursday Updates regarding soon-to-be expired licenses has been very useful to get the staff to apply to renew their licenses prior to the license expiring. This mode of notification will continue to be provided to all license holders in the district. Another method we are looking to utilize will include using audit reports provided by the Department of Public Instruction between January-February to communicate on a one-on-one basis to staff with expired licenses in addition to providing information in the Thursday Updates.
FAC accepted this audit on March 9, 2019 — management decision was due September 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 2, 2017 — management decision was due September 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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