EIN: 396005075
UEI: NKERGL4N8M38
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 15, 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 15, 2026 (41 days ago).
What is a management decision? →The District has not properly implemented controls to oversee teacher licenses. Criteria: Any teacher providing students with special education services should have proper licensing prior to providing the services to the students. The District should monitor the licensing requirements prior claiming these services for reimbursement. Cause: The District has not properly implemented controls to oversee teacher licenses. Effect: The activities allowed and allowable costs/ cost principles test requirements applicable to the grant were not met. Recommendation: We recommend that management monitor all teacher licenses prior to the teachers providing services to the students. Management’s Response: The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official: Karl Morrin, District Administrator Anticipated Completion Date: The District intends to work towards resolving this finding for the following year. Prior Year Audit Findings: Not Applicable
Show full finding ▾Hide full finding ▴2025-007 – Medical Assistance Program – Activities Allowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: WI DHS Pass-through Entity Identifying Number: N/A Award Period: July 1, 2024 – June 30, 2025 Exceptions: 1 exception out of 40 tested (2.50%) Condition: The District has not properly implemented controls to oversee teacher licenses. Criteria: Any teacher providing students with special education services should have proper licensing prior to providing the services to the students. The District should monitor the licensing requirements prior claiming these services for reimbursement. Cause: The District has not properly implemented controls to oversee teacher licenses. Effect: The activities allowed and allowable costs/ cost principles test requirements applicable to the grant were not met. Recommendation: We recommend that management monitor all teacher licenses prior to the teachers providing services to the students. Management’s Response: The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official: Karl Morrin, District Administrator Anticipated Completion Date: The District intends to work towards resolving this finding for the following year. Prior Year Audit Findings: Not Applicable
2025-007 – Medical Assistance Program – Activities Allowed and Allowable Costs/Cost Principles – The District is aware of the licensing requirements and will attempt to compile the information necessary in the future. Responsible Official – Karl Morrin, District Administrator Anticipated Completion Date – This finding is expected to be resolved for the 2026 annual financial report.
FAC accepted this audit on December 18, 2023 — management decision was due June 18, 2024.
Conditions:The Wisconsin Public School District Audit Manual requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the District contracts with its auditor to compile the data from these records and prepare the state program audit report for the District. Criteria:Having staff with expertise in federal reporting to prepare the District’s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedule. Cause:The additional cost associated with hiring staff sufficiently experienced to prepare the District’s state program audit report, including the additional training time, outweigh the derived benefits. Effect:Because management relies on its auditor to assist with the preparation of the financial statements, including state program audit reports, the District’s system of internal control may not prevent, detect or correct misstatements in these financial statements. Recommendation:We recommend District personnel continue reviewing the District’s state program audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all state programs are properly reported in the District’s state program audit report.Management Views and Corrective Action Plan: See corrective action plan 2023-002.
Show full finding ▾Hide full finding ▴Conditions:The Wisconsin Public School District Audit Manual requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the District contracts with its auditor to compile the data from these records and prepare the state program audit report for the District. Criteria:Having staff with expertise in federal reporting to prepare the District’s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedule. Cause:The additional cost associated with hiring staff sufficiently experienced to prepare the District’s state program audit report, including the additional training time, outweigh the derived benefits. Effect:Because management relies on its auditor to assist with the preparation of the financial statements, including state program audit reports, the District’s system of internal control may not prevent, detect or correct misstatements in these financial statements. Recommendation:We recommend District personnel continue reviewing the District’s state program audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all state programs are properly reported in the District’s state program audit report.Management Views and Corrective Action Plan: See corrective action plan 2023-002.
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
Conditions:The District’s unrestricted indirect cost rate was not updated to reflect the District’s year end June 30, 2023 unrestricted indirect cost rate. Criteria:The Elementary and Secondary School Emergency Relief III (ESSER III) grant allows unrestricted indirect costs over the life of the grant, (March 13, 2020 - September 30, 2024).The unrestricted indirect cost rate changes each school year and each year’s rate can be found on the Department of Public Instruction’s website. Cause:The ESSER III grant indirect cost rate was not updated on the grant claims to reflect the current unrestricted cost rate for the year end June 30, 2023. Effect:The effect of the incorrect higher cost rate caused the district to over claim indirect costs for ESSER III. Recommendation:The District should amend its ESSER III claim using the correct rate. We recommend District personnel to review the indirect costs rates on their claims and compare them with the Department of Public’s website on indirect cost rates before claiming going forward. Management Views and Corrective Action Plan: See corrective action plan 2023-003.
Show full finding ▾Hide full finding ▴Conditions:The District’s unrestricted indirect cost rate was not updated to reflect the District’s year end June 30, 2023 unrestricted indirect cost rate. Criteria:The Elementary and Secondary School Emergency Relief III (ESSER III) grant allows unrestricted indirect costs over the life of the grant, (March 13, 2020 - September 30, 2024).The unrestricted indirect cost rate changes each school year and each year’s rate can be found on the Department of Public Instruction’s website. Cause:The ESSER III grant indirect cost rate was not updated on the grant claims to reflect the current unrestricted cost rate for the year end June 30, 2023. Effect:The effect of the incorrect higher cost rate caused the district to over claim indirect costs for ESSER III. Recommendation:The District should amend its ESSER III claim using the correct rate. We recommend District personnel to review the indirect costs rates on their claims and compare them with the Department of Public’s website on indirect cost rates before claiming going forward. Management Views and Corrective Action Plan: See corrective action plan 2023-003.
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESSER III grant.
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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