EIN: 396007955
UEI: RDRNGNFXKH94
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 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 7, 2026, which was (44 days ago).
What is a management decision? →2025-002 Special Education Cluster: Suspension and Debarment Federal Agency: United States Department of Education Federal program Name: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number and Year: Unknown Pass-through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024/2025-585264-DPI-FLOW-341, 2024/2025-585264-DPI-PRESCH-347 Award Period: 07/01/2024 – 06/30/2025 Compliance Requirements Affected: Procurement, Suspension, and Debarment Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR 200.214 requires non-Federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a non-Federal entity enters into a covered transactions with an entity at a lower tier, the non-Federal entity must verify that the entity, as described in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing we noted the District does not have a consistent procedure in place for verifying that vendors are not debarred, suspended, or otherwise excluded. Questioned costs: None Context: In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the four vendors that were selected for testing. Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment. Effect: The District could contract with a vendor that has been suspended or debarred from receiving Federal Funds. Repeat Finding: 2024-005 Recommendation: We recommend that the District reviews its procedures to ensure the District’s suspension and debarment policy is being consistently followed. We further recommend that the District requires all grant administrators to receive training on Federal suspension and debarment regulations. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
Special Education Cluster - Suspension and Debarment The finding is a material weakness in internal control over federal awards and material compliance finding due to the District not retaining documentation related to suspension and debarment of vendors. The District will continue to train staff on the District’s procurement policy and the requirement to retain documentation for procurement decisions, including documentation of suspension and debarment verifications.
2024-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 3, 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 October 3, 2025, which was (321 days ago).
What is a management decision? →2024-004 Child Nutrition Cluster: Eligibility Federal Agency: United States Department of Agriculture Federal program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: Unknown Pass-through Agency: Wisconsin Department of Public Instruction Pass-Through Number: Unknown Award Period: 07/01/2023 – 06/30/2024 Compliance Requirements Affected: Eligibility Type of Finding: Material Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Direct certifications are determined by the State of Wisconsin as to whether a student is to receive free, reduced or full fee lunch. This determination is entered by the District into the Food Service system. Condition: During our testing of eligibility, we noted a deviation in the eligibility determination made by the State of Wisconsin and the eligibility entered in the Food Service system. Questioned costs: None that exceed Federal threshold. Context: During our testing of eligibility, we noted that the District had entered an incorrect eligibility determination into the Food Service system for two of the forty individuals tested. The District entered in free lunch when it should have entered in reduced pricing, resulting in an incorrect count for reduced fee claims. Cause: The District experienced turnover in the Food Service Department. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis. Effect: The District incorrectly entered two individuals for free lunch in the Food Service system when a reduced lunch should have been entered. For meals consumed by these two individuals, the counts submitted for Federal reimbursement would have been incorrect. Repeat Finding: Yes Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews and implement controls to prevent the improper determination of eligibility. Responsible official: Janice Boucher, Finance Manager, jboucher@shawanoschools.org Anticipated Completion Date: June 30, 2025
2023-005
Finding Number Compliance Deficiencies 2024-005 Special Education Cluster: Procurement, Suspension, and Debarment Federal Agency: United States Department of Education Federal program Name: Special Education Cluster Assistance Listing Number: 84.024, 84.173 Federal Award Identification Number and Year: Unknown Pass-through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-585264-DPI-FLOW-341, 2024-585264-DPI-PRESCH-347 Award Period: 07/01/2023 – 06/30/2024 Compliance Requirements Affected: Procurement, Suspension, and Debarment Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required. 2 CFR 200.214 requires non-Federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a non-Federal entity enters into a covered transactions with an entity at a lower tier, the non-Federal entity must verify that the entity, as described in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded. Questioned costs: None Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases threshold. In our sample of twelve vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for one vendor. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for all three vendors that were selected for testing. Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment. Section III – Findings and Questioned Costs – Major Federal and State Programs (Continued) Finding Number Compliance Deficiencies 2024-005 Special Education Cluster: Procurement, Suspension, and Debarment (Continued) Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services. Additionally, the District could contract with a vendor that has been suspended or debarred from receiving Federal funds. Repeat Finding: No Recommendation: We recommend that the District review its procedures to ensure that the District’s procurement policy and suspension and debarment policy are being consistently followed. We further recommend that the District require all grant administrators to receive training on Federal procurement and suspension and debarment regulations. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
Special Education Cluster - Procurement, Suspension and Debarment The finding is a material weakness in internal control over federal awards and material compliance finding due to the District not obtaining and/or retaining documentation for an adequate number of price quotes and no retention of documentation related to suspension and debarment of vendors. The District will continue to train staff on the District’s procurement policy and the requirement to retain documentation for procurement decisions, including documentation of suspension and debarment verifications. Responsible official: Janice Boucher, Finance Manager, jboucher@shawanoschools.org Anticipated Completion Date: June 30, 2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 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 August 27, 2024, which was (723 days ago).
What is a management decision? →2023-004 Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number: N/A Award Period: 07/01/2022 – 06/30/2023 Compliance Requirement Affected: Procurement, Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance, Qualification Condition: During our testing of procurement transactions of the program, we noted that the District was not consistently following their procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. These purchases were not supported by an adequate number of quotes (at least two) or proposals to ensure the District is prudent with the monies used towards the program. Additionally, we noted the District does not have procedures in place for verifying that vendors are not debarred, suspended or otherwise excluded. Context: During our testing of procurement transactions of the program, we noted that the District was not consistently following the procurement policy, specifically related to small purchases and one project exceeding the $250,000 threshold. In our sample of sixteen vendors subject to procurement requirements, we noted the District did not obtain and/or retain documentation for an adequate number of price quotes for two vendors. In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the three vendors that were selected for testing. Criteria or Specific Requirement: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2) and that the procurement is vendor aggregate, not single item. Proposals must be solicited from an adequate number of qualified offerors. For purchases greater than $250,000, either a sealed bid or proposal is required. Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment. Effect: Obtaining price quotes and proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of price quotes or proposals may cause the District to overpay for supplies or services. Repeat Finding: No Recommendation: We recommend the District review procedures to ensure that the District's procurement policy is consistently followed. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
The District subsequently confirmed vendors receiving over $25,000 in FY 2023 were not included on the Federal SAM.gov website as exclusions and going forward, will review procedures and train staff to ensure that the District's procurement policy is consistently followed. Responsible official: Denise Guex, Interim Finance Director – dguex@shawanoschools.org Anticipated Completion Date: June 30, 2024
2023-005 Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number: N/A Award Period: 07/01/2022 – 06/30/2023 Compliance Requirement Affected: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: During our testing of eligibility, we noted a deviation in the number of individuals living within said household resulting in an increase in an inaccurate determination of eligibility per the federal guidelines. This resulted in an assessment of reduced lunch when the full fee lunch would have been the correct result. Context: During our testing of eligibility, we noted that the District had made an incorrect determination for one of twenty-five individuals tested. The District's assessment of reduced lunch should have been full fee lunch based on the number of individuals in the household, resulting in an incorrect count for reduced fee claims. Criteria or Specific Requirement: Children in attendance are entitled to receive program benefits which include free or reduced lunch, if households meet stated income eligibility criteria per federal Income Eligibility Guidelines published in the Federal Register. Completed applications are reviewed for eligibility based on income and number of individuals in the household application. The District reviews the applications and makes the determination as to whether a student is to receive free, reduced or full fee lunch. Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch, during and after an employee leave of absence. The District identified a resource to subsequently assume responsibilities and has received additional training and implemented appropriate procedures on a go forward basis. Effect: The District incorrectly identified one individual as eligible for reduced lunch when a full fee determination should have been made. For meals consumed by this one individual, the count would have been incorrect. Repeat Finding: No Recommendation: We recommend the District continue to enhance procedures and controls over the eligibility requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
The District will continue to enhance procedures and controls over the eligibility requirements with adequate oversight of both manual and electronic processes and will identify and train additional individual(s) to ensure appropriate back-up is in place, that is also knowledgeable of its requirements. Responsible official: Cory Kaisler, Data Systems Coordinator – ckaisler@shawanoschools.org Anticipated Completion Date: June 30, 2024
2023-006 Federal Agency: United States Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number: N/A Award Period: 07/01/2022 – 06/30/2023 Compliance Requirement Affected: Special Tests and Provisions–Verification of Applications Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The District performed the required verification process, however, a categorically eligible individual was inadvertently included in the sample. As the application should have been excluded, the District did not verify the required number of applications. Context: During our testing of the verification process, it was determined that one of the three selected applications was not excluded from the required sample based on categorical eligibility. This resulted in the required verification percentage to not be met. Criteria or Specific Requirement: The District is required to verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals as of October 1 and completed by November 15. Cause: The District experienced turnover in the eligibility determination role for free and reduced lunch. As such, the procedures performed were based on the understanding of the new employee who has since attended and received additional training and has implemented appropriate procedures on a go forward basis. Effect: The District may have households that were not eligible for free or reduced lunch receive this benefit as well as the reverse with eligible households charged full fee, based on the required percentage of applications not reviewed during the verification process. Repeat Finding: No Recommendation: We recommend the District continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and cross-training for additional individuals knowledgeable of its requirements. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.
The District will continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and will identify and train additional individual(s) to ensure appropriate back-up is in place, that is also knowledgeable of its requirements. Responsible official: Cory Kaisler, Data Systems Coordinator – ckaisler@shawanoschools.org Anticipated Completion Date: June 30, 2024
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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