EIN: 396004944
UEI: JPC1ZMXDHR14
Audited by: Lauterbach & Amen, LLP
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 March 30, 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 30, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
FAC accepted this audit on May 25, 2023 — management decision was due November 25, 2023.
There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,000 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward.
Show full finding ▾Hide full finding ▴2022-002 ? Education Stabilization Fund ? Prevailing wage rate requirements Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,000 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward.
2022-002 ? Education Stabilization Fund ? Prevailing wage rate requirements Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,000 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Michael Brendel Anticipated Completion: June 30, 2023
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Condition & Criteria: The Wisconsin Department of Health Services requires districts to obtain and maintain a Wisconsin Department of Public Instructions Form M-5, ?Consent to Bill Wisconsin Medicaid? from the parent or guardian of a student with an IEP before claims can be submitted to Medicaid. The consent to bill is a one-time consent but is not transferrable to a different district. Cause: The District was aware of the requirement, but failed to locate one consent to bill for a student within a sample of students picked for testing. Effect: Services billed to Medicaid are not allowed if a consent to bill is not on file. The amount of questioned costs was below the reportable threshold. Auditor?s Recommendation: We recommend that the District put controls into effect to assure all eligible students with an IEP have a consent to bill on file. Grantee Response: The District is aware of the requirement and felt they had obtained the proper documentation but were not able to locate it. The District will make a better effort to ensure that all consent to bill forms are filed appropriately.
Show full finding ▾Hide full finding ▴Condition & Criteria: The Wisconsin Department of Health Services requires districts to obtain and maintain a Wisconsin Department of Public Instructions Form M-5, ?Consent to Bill Wisconsin Medicaid? from the parent or guardian of a student with an IEP before claims can be submitted to Medicaid. The consent to bill is a one-time consent but is not transferrable to a different district. Cause: The District was aware of the requirement, but failed to locate one consent to bill for a student within a sample of students picked for testing. Effect: Services billed to Medicaid are not allowed if a consent to bill is not on file. The amount of questioned costs was below the reportable threshold. Auditor?s Recommendation: We recommend that the District put controls into effect to assure all eligible students with an IEP have a consent to bill on file. Grantee Response: The District is aware of the requirement and felt they had obtained the proper documentation but were not able to locate it. The District will make a better effort to ensure that all consent to bill forms are filed appropriately.
2019-002 Medicaid Condition & Criteria: The Wisconsin Department of Health Services requires districts to obtain and maintain a Wisconsin Department of Public Instructions Form M-5, ?Consent to Bill Wisconsin Medicaid? from the parent or guardian of a student with an IEP before claims can be submitted to Medicaid. The consent to bill is a one-time consent but is not transferrable to a different district. Cause: The District was aware of the requirement, but failed to locate one consent to bill for a student within a sample of students picked for testing. Effect: Services billed to Medicaid are not allowed if a consent to bill is not on file. The amount of questioned costs was below the reportable threshold. Auditor?s Recommendation: We recommend that the District put controls into effect to assure all eligible students with an IEP have a consent to bill on file. Grantee Response: The District is aware of the requirement and felt they had obtained the proper documentation but were not able to locate it. The District will make a better effort to ensure that all consent to bill forms are filed appropriately. Contact Person: Michael Brendel Anticipated Completion: June 30, 2020
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 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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