EIN: 396004431
UEI: V6W8BRQX6DZ9
Audited by: 410746749
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 January 21, 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 July 21, 2026 (45 days ago).
What is a management decision? →While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The District did not consistently follow the policy and procedures that are currently in place. Effect: The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes, 2024-004. Recommendation: We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2025-003 Suspension & Debarment Federal Agency: U.S. Department of Agriculture, U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster, Special Education Cluster (IDEA) Assistance Listing Numbers: 10.553, 10.555, 10.559, 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-595271-DPI-SB-SEVERE-546, 2024-595271-DPI-NSL-547, 2024-595271-DPI-SFSP-586, 2024-595271-DPI-FLOW-341, CCEIS-Unknown-341, 2023-595271-DPI-ES3-342, 2024-595271-DPI-ES3-342, 2024-595271-DPI-WCCA-343, 2024-595271-DPI-PRESCH-347 Award Periods: 07/01/2024 – 06/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The District did not consistently follow the policy and procedures that are currently in place. Effect: The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes, 2024-004. Recommendation: We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials: There is no disagreement with the finding.
This is no disagreement with the finding. Management immediately began to review policies and procedures and implemented revised procedures during August of 2024.
2024-004
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The District did not consistently follow the policy and procedures that are currently in place. Effect: The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes, 2023-004. Recommendation: We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2024-003 Suspension & Debarment Federal Agency: U.S. Department of Agriculture, U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster, Special Education Cluster (IDEA) Assistance Listing Numbers: 10.553, 10.555, 10.559, 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-595271-DPI-SB-SEVERE-546, 2024-595271-DPI-NSL-547, 2024-595271-DPI-SFSP-586, 2024-595271-DPI-FLOW-341, CCEIS-Unknown-341, 2023-595271-DPI-ES3-342, 2024-595271-DPI-ES3-342, 2024-595271-DPI-WCCA-343, 2024-595271-DPI-PRESCH-347 Award Periods: 07/01/2023 – 06/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The District did not consistently follow the policy and procedures that are currently in place. Effect: The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes, 2023-004. Recommendation: We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials: There is no disagreement with the finding.
Suspension and Debarment This is no disagreement with the finding. Management immediately began to review policies and procedures.
2023-004
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
This is no disagreement with the finding. Management immediately began to review policies and procedures.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
The District did not obtain certified payrolls from the contractor in accordance with the Department of Labor regulations. Questioned costs: $399,939 Context: In our sample of one out of one contractor relationship, the District was not able to provide certified payrolls submitted during the year. Cause: The District did not obtain and retain certified payrolls in accordance with Department of Labor regulations. Effect: Laborers may be paid a wage that is less than those established for the locality of the project by the Department of Labor. Recommendation: We recommend the District reevaluate procedures related to wage rate requirements, specifically requirements related to certified payrolls. View of Responsible Officials: There is no disagreement with the audit finding. Repeat Finding: No
Show full finding ▾Hide full finding ▴2022 ? 002 ? Special Tests and Provisions ? Wage Rate Requirements Federal Agency: United State Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Funds Assistance Listing Number: 84.425D Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2021-595271-DPI-ESSERFIII-163 Award Period: 03/13/2020 ? 09/30/2023 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria: The District is required to include in their construction contracts a provision that the contractor or subcontractor comply with the requirements of the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition: The District did not obtain certified payrolls from the contractor in accordance with the Department of Labor regulations. Questioned costs: $399,939 Context: In our sample of one out of one contractor relationship, the District was not able to provide certified payrolls submitted during the year. Cause: The District did not obtain and retain certified payrolls in accordance with Department of Labor regulations. Effect: Laborers may be paid a wage that is less than those established for the locality of the project by the Department of Labor. Recommendation: We recommend the District reevaluate procedures related to wage rate requirements, specifically requirements related to certified payrolls. View of Responsible Officials: There is no disagreement with the audit finding. Repeat Finding: No
Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. Management immediately began to review policies and procedures. District Contacts: Mark Boehlke, Assistant Superintendent, Business and Operational Services Wendy Baackes, Coordinator of Financial Services Finding 2022-002 expected to be corrected during the 2022-23 fiscal year.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 2017.
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