EIN: 396003977
UEI: MAGJFD1ZN6M5
Audited by: Lauterbach & Amen, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on 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 (31 days from today).
What is a management decision? →The District did not have appropriate M-5's on file for several students. Criteria: Districts are required to maintain a signed and dated M-5 form (Consent to Bill Wisconsin Medicaid) for each student who has services billed through Medicaid. Cause: District staff did not maintain proper documentation to bill Medicaid for students. Effect: Failing to obtain a signed and dated M-5 form could affect the reimbursements received by the District under the SBS Medicaid program.
Show full finding ▾Hide full finding ▴Condition: The District did not have appropriate M-5's on file for several students. Criteria: Districts are required to maintain a signed and dated M-5 form (Consent to Bill Wisconsin Medicaid) for each student who has services billed through Medicaid. Cause: District staff did not maintain proper documentation to bill Medicaid for students. Effect: Failing to obtain a signed and dated M-5 form could affect the reimbursements received by the District under the SBS Medicaid program.
The District acknowledges its lack of proper consent for billing and will continue to review its procedures for obtaining and maintaining consent forms to ensure that the District has appropriate permission to submit services for reimbursement through the SBS Medicaid System.
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Uniform Guidance requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. Criteria: Having staff with expertise in federal reporting to prepare the District?s single audit report is an internal control intended to prevent, detect, and correct a potential misstatement in the schedules of expenditures of federal awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District?s single audit report, including the additional training time, outweigh the derived benefits. Effect: Because management relies on its auditor to assist with the preparation of the financial statements, including single audit reports, the District?s system of internal control may not prevent, detect, or correct misstatements in these financial statements. Recommendation: We recommend District personnel continue reviewing the District?s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal programs are properly reported in the District?s single audit report. Management Views and Corrective Action Plan: See corrective action plan 2019-002.
Show full finding ▾Hide full finding ▴Federal Awards Significant Deficiencies 2019-002 Financial Reporting for Federal Assistance Condition: The Uniform Guidance requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. Criteria: Having staff with expertise in federal reporting to prepare the District?s single audit report is an internal control intended to prevent, detect, and correct a potential misstatement in the schedules of expenditures of federal awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District?s single audit report, including the additional training time, outweigh the derived benefits. Effect: Because management relies on its auditor to assist with the preparation of the financial statements, including single audit reports, the District?s system of internal control may not prevent, detect, or correct misstatements in these financial statements. Recommendation: We recommend District personnel continue reviewing the District?s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal programs are properly reported in the District?s single audit report. Management Views and Corrective Action Plan: See corrective action plan 2019-002.
Significant Deficiency 2019-002 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.
2018-002
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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