EIN: 396005291
UEI: DHLXHSL3WZ85
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 June 18, 2024 (799 days ago).
What is a management decision? →The District has one position that handles all payroll related transactions from setting up new employees and entering wage rates to processing time cards each pay period to preparing the direct deposit transfer for each pay period. The District Accountant and Superintendent collaborated in preparing the annual report but there was no review of the data entered into DPI's Wisegrants system by the accountant prior to submitting it. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None Context: When pulling documentation for our initial payroll sample for testing, the District found that it had the incorrect wage rate in the payroll system and had underpaid one employee for the entire school year. There were no exceptions noted in the rest of our payroll sample testing. When reviewing the annual report, it was noted that the District Accountant and Superintendent collaborated in preparing the report, but no one reviewed report before submitting the document to Wisconsin Department of Public Instruction. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. In addition, the annual report was a new report for 2022-23 and the employee that normally reviews reports assisted the Accountant in preparing the report instead. 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. Repeat Finding: No. Recommendation: We recommend the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. We also recommend that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Segregation of Duties - ESSER Federal Agency: US Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425U210044 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-586692-DPI-ESSERFIII-165 Award Period: 3/13/2020-9/30/2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: 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: The District has one position that handles all payroll related transactions from setting up new employees and entering wage rates to processing time cards each pay period to preparing the direct deposit transfer for each pay period. The District Accountant and Superintendent collaborated in preparing the annual report but there was no review of the data entered into DPI's Wisegrants system by the accountant prior to submitting it. Accordingly, this does not allow for a proper segregation of duties for internal control purposes. Questioned Costs: None Context: When pulling documentation for our initial payroll sample for testing, the District found that it had the incorrect wage rate in the payroll system and had underpaid one employee for the entire school year. There were no exceptions noted in the rest of our payroll sample testing. When reviewing the annual report, it was noted that the District Accountant and Superintendent collaborated in preparing the report, but no one reviewed report before submitting the document to Wisconsin Department of Public Instruction. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. In addition, the annual report was a new report for 2022-23 and the employee that normally reviews reports assisted the Accountant in preparing the report instead. 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. Repeat Finding: No. Recommendation: We recommend the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. We also recommend that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. CLA also recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement additional controls in response to this finding. When payroll rate changes occur payroll personnel will process a report of all pay records for the Superintendent to review and compare to the board approved rates to ensure accurate rates are being used. He will sign off on the report and it will be retained. In addition, the Superintendent will add a review process for all reporting requirements related to ESSER reports. The District Accountant will continue to prepare the ESSER annual report and the Superintendent will subsequently review and approve this report. Name(s) of the contact person(s) responsible for corrective action: Garrett Rogowski Planned completion date for corrective action plan: 2023-24 fiscal year
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
The District verifies suspension and debarment status when there is a new vendor but did not continue to verify there was no change in that status in subsequent years when the vendor was used again Questioned Costs: None. Context: The District did not review the two vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. The sample was a statistically valid sample. Cause: The District misunderstood how often the status should be verified Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding: No. Recommendation: We recommend the District use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Child Nutrition Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-586692-SB-546, 2021-586692-SB-Severe-546, 2021-586692-NSL-547, unknown Award period: July 1, 2020 ? June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Compliance Requirements: Suspension and Debarment. Condition: The District verifies suspension and debarment status when there is a new vendor but did not continue to verify there was no change in that status in subsequent years when the vendor was used again Questioned Costs: None. Context: The District did not review the two vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. The sample was a statistically valid sample. Cause: The District misunderstood how often the status should be verified Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding: No. Recommendation: We recommend the District use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Suspension and Debarment Assistance Listing Number(s) 10.553, 10.555 Recommendation: We recommend the District use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will use sam.gov at the beginning of the year to look up current vendors and review/verify their suspension and debarment status in order to prevent a contracted vendor that has been suspended or debarred from receiving federal funds. Name(s) of the contact person(s) responsible for corrective action: Kim Moede Planned completion date for corrective action plan: The 2021-22 fiscal year.
FAC accepted this audit on December 20, 2020 — management decision was due June 20, 2021.
Please see the condition described in Finding 2020-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: 1)There is no separate review of the payroll transactions processed by the Bookkeeper and subsequently included on the grant claims. Criteria: 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. Context: While performing audit procedures, it was noted that the School District does not have adequate segregation of duties specifically related to payroll transactions claimed on federal and state grants. Questioned Costs: None. Cause: The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. 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. Recommendation: We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should 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 Board of Education continue to monitor the transactions and the financial records of the District. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Segregation of Duties ? Grant Management All Federal Programs; All State Programs; All Pass-Through Agencies Award period: July 1, 2019 ? June 30, 2020 Type of Finding: Material Weakness in Internal Control Over Compliance; Compliance Requirements: Other. Condition: Please see the condition described in Finding 2020-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: 1)There is no separate review of the payroll transactions processed by the Bookkeeper and subsequently included on the grant claims. Criteria: 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. Context: While performing audit procedures, it was noted that the School District does not have adequate segregation of duties specifically related to payroll transactions claimed on federal and state grants. Questioned Costs: None. Cause: The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. 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. Recommendation: We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should 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 Board of Education continue to monitor the transactions and the financial records of the District. Views of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties - Grant Management Recommendation: CLA recommends the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should 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 Board of Education continue to monitor the transactions and the financial records of the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will add an additional review procedure for all payroll and related fringe benefit costs claimed on federal and state grants. The Superintendent will review and approval payroll expense detail reports for those costs being claimed on federal and state grants. The Board of Education will continue to monitor the transactions and the financial records of the District. Name(s) of the contact person(s) responsible for corrective action: Garrett Rogowski Planned completion date for corrective action plan: 6/30/2021.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
FAC accepted this audit on January 24, 2017 — management decision was due July 24, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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