EIN: 396004667
UEI: ZUM6KNQ7NAX7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2025. 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 June 19, 2026 (65 days ago).
What is a management decision? →The District entered into procurement transactions that exceeded the covered threshold and while the District did perform a review of suspension and debarment status using sam.gov, it did not document that the review was completed prior to entering the contract or approving the procurement transaction in accordance with 2 CFR section 180.220. Questioned Costs: None Context: The District did not document the date of the suspension and debarment review for the three transactions that exceeded the covered threshold during the year. Cause: The District did not have procedures in place to help ensure that the date of review was documented. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend the District revise its policies and procedures to ensure that documentation as to the date of the review of suspension and debarment status is maintained with the procurement history of each transaction that requires such a search. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Suspension & Debarment Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (Special Education – Grants to States and Special Education – Preschool Grants) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A240064 and H173A240070 Pass- through Agency: Wisconsin Department of Public Instruction Pass-through Numbers: 2025 - 495607 - DPI - FLOW – 341 and 2025 - 495607 - DPI - PRESCH - 347 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal 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 non-procurement 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. Condition: The District entered into procurement transactions that exceeded the covered threshold and while the District did perform a review of suspension and debarment status using sam.gov, it did not document that the review was completed prior to entering the contract or approving the procurement transaction in accordance with 2 CFR section 180.220. Questioned Costs: None Context: The District did not document the date of the suspension and debarment review for the three transactions that exceeded the covered threshold during the year. Cause: The District did not have procedures in place to help ensure that the date of review was documented. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend the District revise its policies and procedures to ensure that documentation as to the date of the review of suspension and debarment status is maintained with the procurement history of each transaction that requires such a search. Views of Responsible Officials: There is no disagreement with the finding.
Suspension and Debarment Special Education Cluster (Special Education – Grants to States and Special Education – Preschool Grants) Assistance Listing No. 84.027 and 84.173 Recommendation: Auditors recommend the District revise its policies and procedures to ensure that documentation as to the date of the review of suspension and debarment status is maintained with the procurement history of each transaction that requires such a search. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District changed all the requisition/PO groups and any po that comes in for approval over the $25,000 threshold will go to the purchasing department first. The purchasing department will verify the vendor and attach the documentation to the purchase order. The purchase order can then go through the approval process. This process will eliminate any contracts/purchases to go through without being verified first. Name(s) of the contact person(s) responsible for corrective action: Michael Kurtz Planned completion date for corrective action plan: December 4, 2025
FAC accepted this audit on January 17, 2024 — management decision was due July 17, 2024.
Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2023-002 Child Nutrition Reporting Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-495607-DPI-SB-546, 2023-495607-DPI-SB-SEVERE-546, 2023-495607-DPI-NSL-547, 2023-495607-DPI-SFSP-586, Unknown Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Each request for reimbursement should be based on accurate and precise data. Review of the reimbursement request and supporting documentation by someone other than the preparer prior to submitting the request for reimbursement is an internal control intended to prevent or decrease the occurrence of errors. Condition: Two of the eight claims in our sample did not reconcile to the underlying meal count records of the district. Food service director reviews the meal counts prepared by food service employees and enters that data into the DPI system for reimbursement. There was no subsequent view of the data entered into DPI’s food service claim system prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: In the 3 School Breakfast claims tested, the District reported a total of 98,286 meals served, but had records to support 101,834. For the 5 National School Lunch Program claims tested, the District reported 342,381 meals served, but had records to support 342,399. Cause: The District did not have a procedure in place to ensure the amounts entered into the Grant Reporting portal were accurate as there is no one reviewing the reimbursement requests before submission to verify accuracy of meal counts reported against supporting documentation. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No. Recommendation: We recommend the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. View of Responsible Officials: There is no disagreement with the audit finding.
U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district is implementing an internal cross check procedure to prevent errors on future claims. Name(s) of the contact person(s) responsible for corrective action: Dr. Thomas Owens Planned completion date for corrective action plan: Ongoing.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
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