EIN: 396004159
UEI: Z8DKC6B9RXE4
Audited by: JOHNSON BLOCK & COMPANY, INC.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 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 August 2, 2026 (32 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
There were two students tested that did not have signed consent to bill forms on file. The District received reimbursements for services provided to these two students from Medicaid SBS. Without the signed consent to bill forms, theses services are not eligible for reimbursement. Cause: The District had a transition in staffing and the process step to verify signed consent to bill forms was missed. Effect: A reimbursement request was made for services that were not eligible to be reimbursed and did not comply with Medicaid SBS requirements. Auditor’s Recommendation: Establish controls to verify all student services billed to Medicaid SBS have a signed consent to bill on file. Grantee Response: The District will review Medicaid SBS consent to bill forms and verify signed copies are on file going forward.
Show full finding ▾Hide full finding ▴2024-003 – Medical Assistance (Medicaid School Based Services) Criteria: For an agency to bill Wisconsin Medicaid for School Based Services (SBS), an IEP, and Consent to Bill Wisconsin Medicaid for Medically Related Special Education and Related Services (DPI Form M-5) must be current, signed, and dated by the parent or guardian of a student with an IEP before claims can be submitted.The School District must obtain parental consent before the District accesses Wisconsin Medicaid for the first time. Condition: There were two students tested that did not have signed consent to bill forms on file. The District received reimbursements for services provided to these two students from Medicaid SBS. Without the signed consent to bill forms, theses services are not eligible for reimbursement. Cause: The District had a transition in staffing and the process step to verify signed consent to bill forms was missed. Effect: A reimbursement request was made for services that were not eligible to be reimbursed and did not comply with Medicaid SBS requirements. Auditor’s Recommendation: Establish controls to verify all student services billed to Medicaid SBS have a signed consent to bill on file. Grantee Response: The District will review Medicaid SBS consent to bill forms and verify signed copies are on file going forward.
2024-003- Medical Assistance (Medicaid School Based Services) Criteria: For an agency to bill Wisconsin Medicaid for School Based Services (SBS), an IEP, and Consent to Bill Wisconsin Medicaid for Medically Related Special Education and Related Services (DPI Form M-5) must be current, signed, and dated by the parent or guardian of a student with an IEP before claims can be submitted. The School District must obtain parental consent before the District accesses Wisconsin Medicaid for the first time. Condition: There were two students tested that did not have signed consent to bill forms on file. The District received reimbursements for services provided to these two students from Medicaid SBS. Without the signed consent to bill forms, theses services are not eligible for reimbursement. Cause: The District had a transition in staffing and the process step to verify signed consent to bill forms was missed. Effect: A reimbursement request was made for services that were not eligible to be reimbursed and did not comply with Medicaid SBS requirements. Auditor's Recommendation: Establish controls to verify all student services billed to Medicaid SBS have a signed consent to bill on file. Grantee Response: The District will review Medicaid SBS consent to bill forms and verify signed copies are on file going forward. Contact Person: Jon Bosworth Anticipated Completion: On-going
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The Food Service verification report and verification sample size were not supported by accurate backup documentation. Criteria: The number of applications selected and tested for the verification sample must be supported by backup documentation and is considered a compliance finding. Cause: There were more students reported on the verification report sample size than actually tested. Effect: The verification report does not accurately reflect the District?s actual records regarding the verification sample. Auditor?s Recommendation: The District should closely review and compare the verification report and the verification sample size before submission of the report to ensure accurate numbers and testing. Grantee Response: The District will evaluate its procedures for reporting students tested and verified to ensure all future reports are accurate and complete.
Show full finding ▾Hide full finding ▴Condition: The Food Service verification report and verification sample size were not supported by accurate backup documentation. Criteria: The number of applications selected and tested for the verification sample must be supported by backup documentation and is considered a compliance finding. Cause: There were more students reported on the verification report sample size than actually tested. Effect: The verification report does not accurately reflect the District?s actual records regarding the verification sample. Auditor?s Recommendation: The District should closely review and compare the verification report and the verification sample size before submission of the report to ensure accurate numbers and testing. Grantee Response: The District will evaluate its procedures for reporting students tested and verified to ensure all future reports are accurate and complete.
2021-003 Condition: The Food Service verification report and verification sample size were not supported by accurate backup documentation. Criteria: The number of applications selected and tested for the verification sample must be supported by backup documentation and is considered a compliance finding. Cause: There were more students reported on the verification report sample size than actually tested. Effect: The verification report does not accurately reflect the District?s actual records regarding the verification sample. Auditor?s Recommendation: The District should closely review and compare the verification report and the verification sample size before submission of the report to ensure accurate numbers and testing. Grantee Response: The District will evaluate its procedures for reporting students tested and verified to ensure all future reports are accurate and complete. Contact Person: Steve Board Anticipated Completion: June 30, 2022
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards. Effect: The District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel work knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of expenditures of federal and state awards. The District accepts responsibility for the schedules of expenditures of federal and state awards. Due to the technical nature of preparing the schedules of expenditures of federal and state awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
Show full finding ▾Hide full finding ▴Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards. Effect: The District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel work knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of expenditures of federal and state awards. The District accepts responsibility for the schedules of expenditures of federal and state awards. Due to the technical nature of preparing the schedules of expenditures of federal and state awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards. Effect: The District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel work knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of expenditures of federal and state awards. The District accepts responsibility for the schedules of expenditures of federal and state awards. Due to the technical nature of preparing the schedules of expenditures of federal and state awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future. Contact Person: Steve Board Anticipated Completion: On-going
2019-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards. Effect: The District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel work knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of expenditures of federal and state awards. The District accepts responsibility for the schedules of expenditures of federal and state awards. Due to the technical nature of preparing the schedules of expenditures of federal and state awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
Show full finding ▾Hide full finding ▴Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards in accordance with Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards. Effect: The District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make the District?s personnel work knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of expenditures of federal and state awards. The District accepts responsibility for the schedules of expenditures of federal and state awards. Due to the technical nature of preparing the schedules of expenditures of federal and state awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future.
2019-003 Condition: The District does not have management personnel with the necessary expertise to prepare the schedules of expenditures of federal and state awards and related notes in accordance with the Uniform Guidance and the State Single Audit Guidelines. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the District?s schedules of expenditures of federal and state awards. Criteria: The District should have proper controls in place over the preparation of the schedules of expenditures of federal and state awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedules of expenditures of federal and state awards, Effect: The District?s system of internal control may not prevent, detect, or correct misstatements in the schedules. Auditor?s Recommendation: The auditor will continue to work with the District, providing information and training where needed, to make personnel more knowledgeable about its responsibility for the schedules of expenditures of federal and state awards. Grantee Response: The control deficiency has been discussed with the District?s management and they acknowledge their responsibility for the schedules of expenditures of federal and state awards. The District accepts responsibility for the schedules of expenditures of federal and state awards. Due to the technical nature of preparing the schedules of expenditures of federal and state awards, and due to limited resources, the District does not anticipate the need for this assistance to change in the foreseeable future. Contact Person: Steve Board Anticipated Completion: On-going
2018-003
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
GSA_MIGRATION
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