EIN: 396004207
UEI: ZU8ZCRR5L838
Audited by: Baker Tilly US, 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 3, 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 September 3, 2026 (3 days from today).
What is a management decision? →Finding 2025-002: Significant Deficiency - Internal Control and Compliance over Activities Allowed/Allowable Costs and Special Tests and Provisions Program: Grants to States for Medicaid (School Based Services) - Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services/CESA 11 Criteria: In accordance with Wisconsin Department of Health Services, the District is required to have a signed and dated Consent to Bill Wisconsin Medicaid for Medically Related Special Education and Related Services form (consent form) on file for each recipient. Condition/Context: For one of seven recipients selected for testing, a signed and dated consent form was not on file. The sample was not statistically valid. Cause: The District was unable to locate the signed and dated consent form required to be retained in accordance with program requirements. Effect: The absence of a required signed and dated consent form may result in errors in billing Wisconsin Medicaid for medically related special education and related services, potentially leading to disallowed costs or repayment obligations. Questioned Costs: Questioned costs for ALN 93.778 include $928 of services for the recipient without documentation of the signed and dated consent form. Recommendation: We recommend the District reevaluate its control structure to ensure there is adequate review to verify that every recipient has a signed and dated consent form on file prior to billing Medicaid. Views of Responsible Officials: Management agrees with finding 2025-002 and will make efforts to implement recommended procedures.
Show full finding ▾Hide full finding ▴Finding 2025-002: Significant Deficiency - Internal Control and Compliance over Activities Allowed/Allowable Costs and Special Tests and Provisions Program: Grants to States for Medicaid (School Based Services) - Medicaid Cluster Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services/CESA 11 Criteria: In accordance with Wisconsin Department of Health Services, the District is required to have a signed and dated Consent to Bill Wisconsin Medicaid for Medically Related Special Education and Related Services form (consent form) on file for each recipient. Condition/Context: For one of seven recipients selected for testing, a signed and dated consent form was not on file. The sample was not statistically valid. Cause: The District was unable to locate the signed and dated consent form required to be retained in accordance with program requirements. Effect: The absence of a required signed and dated consent form may result in errors in billing Wisconsin Medicaid for medically related special education and related services, potentially leading to disallowed costs or repayment obligations. Questioned Costs: Questioned costs for ALN 93.778 include $928 of services for the recipient without documentation of the signed and dated consent form. Recommendation: We recommend the District reevaluate its control structure to ensure there is adequate review to verify that every recipient has a signed and dated consent form on file prior to billing Medicaid. Views of Responsible Officials: Management agrees with finding 2025-002 and will make efforts to implement recommended procedures.
The District will reevaluate its control structure to ensure there is adequate review to verify the every recipient has a signed and dated consent form on file prior to billing Medicaid.
FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
FAC accepted this audit on January 27, 2021 — management decision was due July 27, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on January 19, 2018 — management decision was due July 19, 2018.
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
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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