EIN: 396005217
UEI: M7DNYD445BJ8
Audited by: Lauterbach & Amen, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 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 24, 2026 (5 days ago).
What is a management decision? →The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Criteria: The United States Department of Agriculture has guidelines on eligibility for who qualifies for free and reduced lunches. Cause: The District's did not maintain all applications for review, one student qualified for reduced priced meals but paid full price, and one student was claimed as free when they should have been paying full price. Effect: The District may have received incorrect levels of funding from WI DPI and overcharged paid meals. Recommendation: We recommend the District retain and review all applications and eligibility information and compare the results of that review to the District’s food service program. Corrective Action Plan: The District will improve their review processes to ensure applications are all retained and direct certification information is correctly applied.
Show full finding ▾Hide full finding ▴Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Criteria: The United States Department of Agriculture has guidelines on eligibility for who qualifies for free and reduced lunches. Cause: The District's did not maintain all applications for review, one student qualified for reduced priced meals but paid full price, and one student was claimed as free when they should have been paying full price. Effect: The District may have received incorrect levels of funding from WI DPI and overcharged paid meals. Recommendation: We recommend the District retain and review all applications and eligibility information and compare the results of that review to the District’s food service program. Corrective Action Plan: The District will improve their review processes to ensure applications are all retained and direct certification information is correctly applied.
Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Plan: The District will improve their review processes to ensure applications are all retained and eligibility information is correctly applied. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Andrea Havlovitz, Business Administrator Management Response: The District agrees with the finding and will correct this in future years.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
The Distr3ict audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Criteria: The District is required to follow generally accepted accounting principles and a reporting fund structure as promulgated by the Governmental Accounting Standards Board and the State of Wisconsin Department of Public Instruction. Audit procedures detected adjustments necessary in order for the District’s financial statements to be aligned with these standards. Cause: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures to reclassify a fund type/activity and properly record unamortized premium related to debt previously issued by the District. Effect: The District’s financial statements were adjusted materially as a result of audit procedures. Recommendation: It is recommended that the District continue to monitor and update its financial data based on changes to standards issued by agencies and organizations governing the District and its financial procedures. Corrective Action Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process.
Show full finding ▾Hide full finding ▴Condition: The Distr3ict audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Criteria: The District is required to follow generally accepted accounting principles and a reporting fund structure as promulgated by the Governmental Accounting Standards Board and the State of Wisconsin Department of Public Instruction. Audit procedures detected adjustments necessary in order for the District’s financial statements to be aligned with these standards. Cause: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures to reclassify a fund type/activity and properly record unamortized premium related to debt previously issued by the District. Effect: The District’s financial statements were adjusted materially as a result of audit procedures. Recommendation: It is recommended that the District continue to monitor and update its financial data based on changes to standards issued by agencies and organizations governing the District and its financial procedures. Corrective Action Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process.
The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. Criteria: Lack of segregation of duties. Cause: The limited number of office staff results in incompatible functions being performed by the same individuals. Effect: There may be inappropriate transactions recorded and assets may not be adequately safeguarded. Recommendations: This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities of a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education's and management's knowledge of matters relating to the District's operations.
Show full finding ▾Hide full finding ▴Condition: The size of the office staff precludes a proper segregation of functions to assure adequate internal control. Criteria: Lack of segregation of duties. Cause: The limited number of office staff results in incompatible functions being performed by the same individuals. Effect: There may be inappropriate transactions recorded and assets may not be adequately safeguarded. Recommendations: This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities of a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education's and management's knowledge of matters relating to the District's operations.
Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization's operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
2022-002
Conditions: The Uniform Guidance and the State Single Audit Guidelines 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 awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. Criteria: Having staff with expertise in state 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 state awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District's single 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 single 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 single 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 single audit report.
Show full finding ▾Hide full finding ▴Conditions: The Uniform Guidance and the State Single Audit Guidelines 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 awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. Criteria: Having staff with expertise in state 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 state awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District's single 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 single 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 single 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 single audit report.
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 odd staff with the competence to prepare these reports.
2022-003
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. Criteria: Lack of segregation of duties. Cause: The limited number of office staff results in incompatible functions being performed by the same individuals. Effect: There may be inappropriate transactions recorded and assets may not be adequately safeguarded. Recommendations: This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities of a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education's and management's knowledge of matters relating to the District's operations.
Show full finding ▾Hide full finding ▴Condition: The size of the office staff precludes a proper segregation of functions to assure adequate internal control. Criteria: Lack of segregation of duties. Cause: The limited number of office staff results in incompatible functions being performed by the same individuals. Effect: There may be inappropriate transactions recorded and assets may not be adequately safeguarded. Recommendations: This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities of a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education's and management's knowledge of matters relating to the District's operations.
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.
2021-002
Conditions: The Uniform Guidance and the State Single Audit Guidelines 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 awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. Criteria: Having staff with expertise in state 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 state awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District's single 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 single 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 single 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 single audit report.
Show full finding ▾Hide full finding ▴Conditions: The Uniform Guidance and the State Single Audit Guidelines 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 awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. Criteria: Having staff with expertise in state 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 state awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District's single 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 single 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 single 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 single audit report.
Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance 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.
2021-003
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
The Uniform Guidance requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single 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 awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District?s single 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 single 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 single 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 federal programs are properly reported in the District?s single audit report.
Show full finding ▾Hide full finding ▴Condition: The Uniform Guidance requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single 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 awards, or accompanying notes to the schedule. Cause: The additional cost associated with hiring staff sufficiently experienced to prepare the District?s single 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 single 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 single 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 federal programs are properly reported in the District?s single audit report.
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
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