EIN: 396004774
UEI: FLK7TP7277V8
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 3, 2026, which was (17 days ago).
What is a management decision? →Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children) Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-105726-DPI-SB-SEVERE-546, 2025-105726-DPI-SK_NSLAE-566, 2025-105726-DPI-NSL-547, 2025-105726-DPI-SFSP-586 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Federal regulations require that school districts maintain accurate and complete eligibility documentation for all students receiving free or reduced-price meals. Benefits must be discontinued promptly when students are no longer eligible, and direct certification listings must be updated annually to ensure only eligible students receive benefits. Condition: There is no formal, documented process in place to ensure accurate eligibility determinations and maintenance of benefit issuance listings for the Child Nutrition Cluster. During testing, it was noted that during the transition period when the food service director left early in fiscal year 2024–2025, there was a substantial loss of records, including student applications. Additionally, the prior Food Service Director did not clear out old certifications of eligibility in the software used for food service record keeping, which caused students who had previously applied for free or reduced-price meals to continue receiving benefits regardless of whether a new application was filed or whether they appeared on the current direct certification list. Students with approval dates dating back to 2012 were noted on the benefit issuance list. There was no formal documented review and approval of eligibility determinations by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: Unable to be determined. Context: When performing audit procedures related to eligibility for the Child Nutrition Cluster, it was noted that the District did not maintain adequate documentation or controls to ensure proper eligibility determinations. Four applications in our sample of seventy students were unable to be located. Six students in our sample of seventy students were actually no longer with the District. No meals were claimed for those six students. Ten students in our sample of seventy students were no longer eligible for benefits via direct certification yet still received benefits for part or all of the school year. Twenty-two students in our sample of seventy students were no longer eligible for benefits via direct certification but had no meals claimed in 2024-25. Cause: The errors occurred due to inadequate internal controls over eligibility determinations and record retention. Contributing factors include staff turnover, data loss when position turned over, and lack of formal procedures to ensure timely updates to eligibility listings. Effect: Improper benefits were provided to students who were not eligible, and reimbursement claims were submitted for meals that should not have been claimed. This could result in questioned costs and noncompliance with federal program requirements. Repeat Finding: No Recommendation: We recommend that the District implement formal procedures to strengthen controls over eligibility determinations. These procedures should include ensuring timely updates to eligibility listings when students become ineligible, retaining all required documentation for the applicable retention period, and conducting periodic reviews of benefit issuance listings to confirm accuracy. Additionally, auditors recommend the District implement procedures to ensure staff receive training on proper eligibility determination and recordkeeping requirements. Finally, we recommend the District establish monitoring controls to verify that benefits are discontinued promptly for students who no longer qualify. Eligibility determinations should be reviewed and approved by someone other than the person entering the applications and direct certification information into the software. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children) – Assistance Listing No. 10.553, 10.555, and 10.559 Recommendation: CLA recommends that the District implement formal procedures to strengthen controls over eligibility determinations. These procedures should include ensuring timely updates to eligibility listings when students become ineligible, retaining all required documentation for the applicable retention period, and conducting periodic reviews of benefit issuance listings to confirm accuracy. Additionally, CLA recommends the District implement procedures to ensure staff receive training on proper eligibility determination and recordkeeping requirements. Finally, CLA recommends the District establish monitoring controls to verify that benefits are discontinued promptly for students who no longer qualify. Eligibility determinations should be reviewed and approved by someone other than the person entering the applications and direct certification information into the software. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The Food Service Director, high school secretary and the Executive Administrative Assistant will work together to ensure that procedures are in place to review and confirm for accuracy. Name(s) of the contact person(s) responsible for corrective action: Frankie Soto, Dawn Rausch, Emily Krzyzanowski Planned completion date for corrective action plan: September 1, 2026.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children) Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-105726-DPI-SB-SEVERE-546, 2025-105726-DPI-SK_NSLAE-566, 2025-105726-DPI-NSL-547, 2025-105726-DPI-SFSP-586 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 requires grantees to establish, document, and maintain effective internal control over federal awards that provides reasonable assurance that the grantee is managing the federal in compliance with federal statutes, regulations, and the terms and conditions of federal award. This includes internal controls over the procurement transactions and verifying suspension and debarment status of vendors when required. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There is not a formal, documented review in place for procurement transactions related to micro purchases or food service contracts. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When performing audit procedures related to procurement, and suspension and debarment, it was noted that the food service director position handled all the responsibilities of those functions related to Child Nutrition Cluster and there were no formal, documented internal controls over compliance in place to review that procurement transactions met Uniform Guidance requirements and were properly documented. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. The District could chose the incorrect procurement method for a transaction and fail to maintain all required documentation resulting in noncompliance. The District could award contracts to vendors who are suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No. Recommendation: We recommend the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving all procurement transactions. We also recommend that the District review and update policies and procedures to help ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status prior to entering into the transaction and that documentation of the status is maintained with the procurement history of each transaction that it is required for. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children) – Assistance Listing No. 10.553, 10.555, and 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving all procurement transactions. CLA also recommends that the District review and update policies and procedures to help ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status prior to entering into the transaction and that documentation of the status is maintained with the procurement history of each transaction that it is required for. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The Food Service Director and the Executive Administrative Assistant and District Administrator will work together to ensure that procedures are in place to review and confirm for accuracy. Name(s) of the contact person(s) responsible for corrective action: Frankie Soto, Dawn Rausch, Adrian Foster Planned completion date for corrective action plan: September 1, 2026.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children) Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-105726-DPI-SB-SEVERE-546, 2025-105726-DPI-SK_NSLAE-566, 2025-105726-DPI-NSL-547, 2025-105726-DPI-SFSP-586 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Material Weakness in Internal Control over Compliance and 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: During testing of the September Breakfast claim, it was noted that the total meal count was correct; however, the categories under which the meals were claimed were incorrect. Specifically, the claim report showed variances between the reported and actual counts for free, reduced, and paid meals, resulting in an overclaim. There was no documented review and approval of the claim by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned costs: $467 Context: One of the six claims in our sample included overcharges due to claiming charged meals or mistyping a number into the report for reimbursement. Cause: There was turnover in the Food Service Director position and the absence of a designated person to prepare the claim at the time of submission. The lack of formalized procedures for claim review and record retention contributed to the error. Effect: The District was overpaid for meals due to overclaiming number of meals served. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is different from the individual responsible for preparing, even when there are gaps of coverage in preparer and reviewer positions, and that the review and approval happens prior to submitting the reports to the granting agency. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children) – Assistance Listing No. 10.553, 10.555, and 10.559 Recommendation: CLA recommends that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is different from the individual responsible for preparing, even when there are gaps of coverage in preparer and reviewer positions, and that the review and approval happens prior to submitting the reports to the granting agency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The Food Service Director and the Executive Administrative Assistant will work together to ensure that procedures are in place to review and confirm for accuracy. Name(s) of the contact person(s) responsible for corrective action: Frankie Soto, Dawn Rausch Planned completion date for corrective action plan: September 1, 2026.
Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Educational Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: S010A240049 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-105726-DPI-TI-A-141 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.303 requires grantees to establish, document, and maintain effective internal control over federal awards that provides reasonable assurance that the grantee is managing the federal in compliance with federal statutes, regulations, and the terms and conditions of federal award. This includes implementing controls for verifying only allowable costs are recorded and eligibility determinations are properly documented and reviewed by someone other than the preparer. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There is no formal, documented review and approval by any District employee to ensure the activity and cost is allowable under the grant. There is also no formal documented review and approval of the eligibility forms filed in Wisegrants. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When identifying internal controls over compliance related to allowable costs, it was noted that the Bookkeeper or District Office Manager position handled all the responsibilities of those functions related to Title I and there were no formal, documented internal controls over compliance in place to review that costs met all requirements and were properly documented. There was no review of the work completed by someone other than the preparer. While the District met with CESA 10 to review the eligibility reports, there was no formal review or approval of the reports submitted in Wisegrants. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Unallowable costs could be recorded for the grant resulting in noncompliance. Eligibility determinations could be incorrect, resulting in noncompliance. Repeat Finding: No. Recommendation: We recommend the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District printout the eligibility reports from Wisegrants and sign and date them to indicate review and approval after meeting with CESA 10 each year. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. CLA also also recommends the District printout the eligibility reports from Wisegrants and sign and date them to indicate review and approval after meeting with CESA 10 each year. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The District will note the date of the budget meeting with CESA 10. When items are purchased for Title I, approval will be made by either the Elementary Principal or Superintendent before purchases are made. Name(s) of the contact person(s) responsible for corrective action: Brooke Rosemeyer, Adrian Foster, Brandon Baldry Planned completion date for corrective action plan: September 1, 2026.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 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 December 26, 2025, which was (237 days ago).
What is a management decision? →Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Relief Fund Assistance Listing Number: 84.425U, 84.425W Federal Award Identification Number and Year: S425U210044 Federal Award Date 12/6/2021 and 3/13/2020 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-105726-DPI-ESSERFIII-165, 2024-105726-DPI-LETRS-165, Unknown Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Segregation of duties over reporting and allowable cost is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There is no formal, documented review and approval by any District employee to ensure the activity and cost is allowable under the grant. There is no formal, documented review of the payroll transactions processed by the District Office Manager and subsequently included on the grant claims. There is no review of time and effort documentation prepared by employees and no control in place to update payroll expenses claimed based on the actual time and effort documentation prior to submitting the final claim. The District is required to file an annual report for ESSER. There was no review of the data entered into the form by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None. Context: When identifying internal controls over compliance related to reporting (annual report) and allowable costs and allowable activities, it was noted that the Bookkeeper or District Office Manager position handled all the responsibilities of those functions related to ESSER and there were no formal, documented internal controls over compliance in place to review that costs met all requirements and were properly documented. There was no review of the work completed by someone other than the preparer. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. District could incorrectly report amounts and other data on the annual report. Repeat Finding: No. Recommendation: We recommend the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. We also recommend the District review its grant reporting processes and implement internal controls to help ensure that there is adequate segregation of duties in regards to grant reporting including special reports. Views of Responsible Officials: There is no disagreement with the audit finding. District staff will accumulate as much of the information required for federal and state awards as we can and reconcile the revenue and expenditures information to the general ledger for these awards.
Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U, 84.425W Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. CLA also recommends the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. CLA also recommends the District review its grant reporting processes and implement internal controls to help ensure that there is adequate segregation of duties in regards to grant reporting including special reports. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: District staff will accumulate as much of the information required for federal and state awards as we can and reconcile the revenue and expenditures information to the general ledger for these awards. Name(s) of the contact person(s) responsible for corrective action: Adrian Foster, Brooke Rosemeyer Planned completion date for corrective action plan: Ongoing.
Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Relief Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425U210044 Federal Award Date 12/6/2021 and 3/13/2020 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-105726-DPI-ESSERFIII-165 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR 200.313(d)(2) states "A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years." 2 CFR 200.313(d)(1) states " Property records must include a description of the property, a serial number or another identification number, the source of funding for the property (including the FAIN), the title holder, the acquisition date, the cost of the property, the percentage of the Federal agency contribution towards the original purchase, the location, use and condition of the property, and any disposition data including the date of disposal and sale price of the property. The recipient and subrecipient are responsible for maintaining and updating property records when there is a change in the status of the property." Condition: District used ESSER funds in 2022-23 as one funding source for a van and a playground and building project. In 2023-24, the district purchased a second van with ESSER funds. The District has not completed a physical inventory of its capital assets as required by Uniform Guidance. The District did not include all of the required information in the property records maintained in its capital asset software. Questioned Costs: None. Context: While performing audit procedures, it was noted that the District did not have policies in place to ensure compliance with retaining information about capital asset purchases with federal funds for all assets in our sample. The District did not have adequate procedures in place to ensure that a physical inventory was conducted within the required timeframe. There was no review of the capital asset records by someone other than the person responsible for maintaining the list. Cause: The District has not historically used federal funds to purchase equipment and real property and was unaware of the requirements. Effect: Failure to conduct a physical inventory may result in inaccurate equipment records, which can lead to mismanagement of assets and potential loss or misuse of equipment. Equipment or real property purchased with federal funds may not have properly maintained property records and upon disposition of the asset the District may have failed to provide information and funds back to the federal government. Repeat Finding: No. Recommendation: We recommend that the District establish and implement procedures to ensure that a physical inventory of equipment is conducted at least once every two years. This should include assigning responsibility for the inventory process, setting a schedule for inventory counts, and ensuring that the results are reconciled with the equipment records. We also recommend the District review its capital asset tracking processes and implement internal controls to help ensure that all required documentation is entered into the capital asset software when federal funding is involved and there is adequate segregation of duties in regards to capital asset reporting. Views of Responsible Officials: There is no disagreement with the audit finding. The District will either do a self-inventory or hire a firm to do the inventory for us.
Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends that the District establish and implement procedures to ensure that a physical inventory of equipment is conducted at least once every two years. This should include assigning responsibility for the inventory process, setting a schedule for inventory counts, and ensuring that the results are reconciled with the equipment records. CLA also recommends the District review its capital asset tracking processes and implement internal controls to help ensure that all required documentation is entered into the capital asset software when federal funding is involved and there is adequate segregation of duties in regards to capital asset reporting. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: The District will either do a self-inventory or hire a firm to do the inventory for us. Name(s) of the contact person(s) responsible for corrective action: Dawn Rausch, Brooke Rosemeyer Planned completion date for corrective action plan: June 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 2024. 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 30, 2024, which was (659 days ago).
What is a management decision? →Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
The Bookkeeper will look at and sign off on all final food service claims before being submitted.
2022-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 17, 2023. 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 17, 2023, which was (1130 days ago).
What is a management decision? →Finding 2022-003: Significant Deficiency - Controls over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. For the two months selected for testing, supporting documentation was prepared by the same person who prepared and submitted the claims, without any additional review. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of responsible officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Corrective Action: The Bookkeeper will look at and sign off on all final food service claims before being submitted. Responsible Person: Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
Finding 2022-004: Significant Deficiency - Controls over Reporting Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: Claim forms are not reviewed by someone other than the original preparer. For the two claims selected for testing, the report was prepared, reviewed and submitted by the same employee. This sample was not statistically valid. Cause: There is improper segregation of duties surrounding the District?s process for preparation and submission of ESSER claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: Claims should be reviewed/approved by someone other than the original preparer. Views of responsible officials: Because of the size of our district and limited staff, this was not past practice. Currently the Bookkeeper submits the claims for ESSER and the District Administrative Assistant approves and submits them.
Corrective Action: Claims for ESSER will be reviewed by the District Administrator before they are submitted. Responsible Person: Angela Hanlin, District Administrator and Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
Finding 2022-005: Compliance over Special Tests and Provisions Federal Program: COVID-19, Education Stabilization Fund Assistance Listing Number: 84.425 Pass Through Entity: Wisconsin Department of Public Instruction Criteria: Per section 18005(a) of the CARES Act, districts must conduct timely consultations with private school officials in making its determinations and set aside the required amount for private school children. Condition/Context: For the five private schools eligible to receive funds through the District, the District could not locate any record of their communications regarding their elected participation status. Two of the private schools did participate, indicating that communications must have taken place with at least those two. The other three schools did not have any ESSER funds allocated. Cause: The District believes that the required communications did take place. The bookkeeper employed at the time has since retired and current staff have not been able to locate the information in her files. Effect: It is unknown whether additional private schools may have elected to participate. Questioned Costs: None noted. Recommendation: The District should maintain record of communications with private schools regarding participation in grant funding. Views of responsible officials: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding.
Corrective Action: The current Bookkeeper has a system in place to maintain record of communications with private schools regarding participation in grant funding. Responsible Person: Brooke Rosemeyer, Bookkeeper Anticipated Completion Date: Ongoing
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 2021. 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 14, 2021, which was (1863 days ago).
What is a management decision? →Federal Program ? Child Nutrition Cluster Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? WI DPI CFDA Number ? 10.553 / 10.555 / 10.559 Pass-Through Agency ID ? 2020-105726-DPI-SB-SEVERE-546 / 2020-105726-DPI-NSL-547 / 2020-105726-DPI-SFSP-566 Award Year ? 2020 Repeat of Prior Year Finding 2019-003 Criteria: A system of internal control should be in place to achieve a higher reliability that errors or irregularities in allowable costs would be discovered by your staff. Condition/Context: Approval is not consistently documented on invoices, timecards and support staff contracts. Of the 40 expenditures tested for internal control purposes, 8 lacked adequate documentation of review and approval. The sample was not statistically valid. Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment. Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be paid for with grant funds. Questioned Costs: None noted. Recommendation: An appropriate, knowledgeable employee should review all invoices, timecards and support staff contracts prior to payment, and approval should be documented. Review by the Board of Education is also encouraged as it is an important part of monitoring controls; however, their review typically happens later and lacks the written documentation that is required for an activity-level control. Views of Responsible Officials: The bills are sent directly to the Food Service Director for approval and then to the bookkeeper to review and pay. The District Administrator and Treasurer will review the bills before the Board meeting and the President, Clerk, and Treasurer will sign the listing of bills approved.
Invoices will be paid by bookkeeper, district administrator and board treasurer will review the bills, and clerk, treasurer and president will sign the approval of check listings. Responsible Person: Paul Blanford (District Administrator) and Peggy Hinkel (Bookkeeper). Anticipated Completion Date: Ongoing
2019-003
Federal Program ? Child Nutrition Cluster Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? WI DPI CFDA Number ? 10.553 / 10.555 / 10.559 Pass-Through Agency ID ? 2020-105726-DPI-SB-SEVERE-546 / 2020-105726-DPI-NSL-547 / 2020-105726-DPI-SFSP-566 Award Year ? 2020 Repeat of Prior Year Finding 2019-004 Criteria: According to 2 CFR Parts 180, 200.212, and 200.318 to 200.326, entities need to follow specific procurement rules when utilizing federal dollars. Condition/Context: The District has a policy that incorporates federal guidelines for procurement but they did not request quotes for vendors over the micro-purchase threshold, nor did they verify whether vendors were considered debarred. Note that the District?s largest food service vendor is secured through an RFP process by a consortium that the District participates in; general procurement standards are considered to be met through this process, though it is unclear whether debarment was considered. The District only had one other food service vendor whose total payments were over the $10,000 micro-purchase threshold and $25,000 debarment threshold. Cause: Employees responsible for food service purchases were not aware of the specific federal requirements and policy revisions until the fiscal year was already underway. Effect: This could potentially lead to higher costs for the food service program or selection of vendors who are not eligible to be paid with federal funds. Questioned Costs: None noted. Recommendation: Program personnel should become familiar with the procurement, suspension and debarment rules for federal programs and implement process changes as soon as possible. Views of Responsible Officials: The District belongs to the Chippewa Valley Coop ? the coop bids out all food products except milk and bread. The District did do bids for the 20-21 school year for the products and will continue to bid these items each year. The Food Service Director will be in charge of this.
The district will secure a bid for milk from up to 3 vendors if they can be identified and bid for bread. These bids will be presented to the Board for selection approval. Responsible Person: Dan Abramczak (Food Service Director) and Paul Blanford (District Administrator). Anticipated Completion Date: Every Year.
2019-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 May 19, 2020, which was (2284 days ago).
What is a management decision? →Federal Program ? Child Nutrition Cluster Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? WI DPI CFDA Number ? 10.553 / 10.555 / 10.559 Pass-Through Agency ID ? 2019-105726-SB-Severe-546 / 2019-105726-NSL-547 / 2019-105726-SFSP-586 Award Year ? 2019 Criteria: A system of internal control should be in place to achieve a higher reliability that errors or irregularities in allowable costs would be discovered by your staff. Condition/Context: Approval is not consistently documented on invoices, timecards and support staff contracts. Of the 32 expenditures tested for internal control purposes, 14 lacked adequate documentation of review and approval. The sample was not statistically valid. Cause: The District did not ensure that the proper reviews and approvals were in place prior to payment. Effect: Because of the lack of internal controls, it is less likely that errors or irregularities in the expenditures would be discovered internally. Unallowable costs could be paid for with grant funds. Questioned Costs: None noted. Recommendation: An appropriate, knowledgeable employee should review all invoices, timecards and support staff contracts prior to payment, and approval should be documented. Review by the Board of Education is also encouraged as it is an important part of monitoring controls; however, their review typically happens later and lacks the written documentation that is required for an activity-level control. Views of Responsible Officials: The District is aware that improvements are necessary related to their review process, especially the documentation of review. Some of the invoices in question likely had review documented at one point in time but that section of the invoice ended up being cut off. Moving forward, review will be documented in a different section to avoid the risk of cutting it off. The District will also revisit its procedures for review of supervisor timecards and support staff contracts.
Corrective Action: Invoices will be double-checked for administrator approval. Currently, the bookkeeper gives the invoices to the administrator for review and signature. In the future, the administrator and bookkeeper will review the invoices upon payment as well as before. Responsible Person: John Humphries, Superintendent. Anticipated Completion Date: Ongoing.
Federal Program ? Child Nutrition Cluster Federal Agency ? U.S. Department of Agriculture Pass-Through Entity ? WI DPI CFDA Number ? 10.553 / 10.555 / 10.559 Pass-Through Agency ID ? 2019-105726-SB-Severe-546 / 2019-105726-NSL-547 / 2019-105726-SFSP-586 Award Year ? 2019 Criteria: According to 2 CFR Parts 180, 200.212, and 200.318 to 200.326, entities need to follow specific procurement rules when utilizing federal dollars. Condition/Context: The District has a policy that incorporates federal guidelines for procurement but they did not request quotes for vendors over the micro-purchase threshold, nor did they verify whether vendors were considered debarred. Note that the District?s largest food service vendor is secured through an RFP process by a consortium that the District participates in; general procurement standards are considered to be met through this process, though it is unclear whether debarment was considered. The District only had one other food service vendor whose total payments were over the $10,000 micro-purchase threshold and $25,000 debarment threshold. Cause: Employees responsible for food service purchases were not aware of the specific federal requirements and policy revisions. Effect: This could potentially lead to higher costs for the food service program or selection of vendors who are not eligible to be paid with federal funds. Questioned Costs: None noted. Recommendation: Program personnel should become familiar with the procurement, suspension and debarment rules for federal programs and implement process changes as soon as possible. Views of Responsible Officials: The District has very few vendor transactions using federal dollars that are large enough in aggregate to require procurement procedures. The District will revisit its procedures for selecting vendors and ensure that staff are adequately trained on the requirements. The District?s milk provider is the specific vendor in question; the District did request quotes several years ago and this was the only vendor who responded.
Corrective Action: The district will secure a bid for milk from up to 3 vendors if they can be identified. Responsible Person: John Humphries, Superintendent. Anticipated Completion Date: 3/1/2020.
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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