EIN: 396008030
UEI: M319VB15UE66
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2023 (1145 days ago).
What is a management decision? →The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned Costs: None Context: Of the three sampled vendors, two of them did not have documentation that a review of suspension and debarment over procurement was performed. Cause: The District did not have internal controls in place to ensure documentation was maintained for a search of suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster ? Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Federal CFDA: 10.553, 10.555, & 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-504347-DPI-SB-546, 2022-504347-DPI-NSL-547, 2022-504347-DPI-SK_NSLAE-561, 2022-504347-DPI-SFSP-561 Award Period: September 1, 2021 - June 30, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Procurement, Suspension & Debarment Criteria or Specific Requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District did not maintain documentation that a search for suspension and debarment was performed for select vendors within the food service program. Questioned Costs: None Context: Of the three sampled vendors, two of them did not have documentation that a review of suspension and debarment over procurement was performed. Cause: The District did not have internal controls in place to ensure documentation was maintained for a search of suspension and department associated for vendors with cumulative procurement transactions in excess of the $25,000 threshold. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Cluster ? Suspension & Debarment Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: Management continues to rely on CLA to prepare our financial statements. Management reviews closely the report prepared by CLA prior to its completion. Name(s) of the contact person(s) responsible for corrective action: Molly Lehman Planned completion date for corrective action plan: Ongoing.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
Significant Deficiency in Internal Control over Compliance Federal agency: U.S. Department of Education Federal program title: Education Stabilization Funds Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2021-504347-DPI-ESSERF-160 and 2021-504347-DPI-GEERF-162 Award Period: July 01, 2020 through June 30, 2021 Criteria or specific requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management and reporting. The District should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the District did not have adequate internal controls designed to ensure claims were reviewed and accurate before submission. Questioned costs None Cause The District was attempting to submit and report claims timely and due to the responsibilities of the usual reviewer leading to time constraints, the same person who submitted also approved. Effect The auditor noted no instances of noncompliance with the provisions of cash management or reporting; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation We recommend the District design controls to ensure an adequate review process is in place to verify grant claims are complete and accurate. Views of responsible officials There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Significant Deficiency in Internal Control over Compliance Federal agency: U.S. Department of Education Federal program title: Education Stabilization Funds Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2021-504347-DPI-ESSERF-160 and 2021-504347-DPI-GEERF-162 Award Period: July 01, 2020 through June 30, 2021 Criteria or specific requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of cash management and reporting. The District should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the District did not have adequate internal controls designed to ensure claims were reviewed and accurate before submission. Questioned costs None Cause The District was attempting to submit and report claims timely and due to the responsibilities of the usual reviewer leading to time constraints, the same person who submitted also approved. Effect The auditor noted no instances of noncompliance with the provisions of cash management or reporting; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation We recommend the District design controls to ensure an adequate review process is in place to verify grant claims are complete and accurate. Views of responsible officials There is no disagreement with the audit finding.
Recommendation: CLA recommends the District have another person review each of the grant claims for all grants. A thorough review of this information by appropriate staff of the District is necessary to ensure complete and accurate information is being submitted for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: Management will segregate duties to have an appropriate staff member of the District review information for all grant claims to ensure complete and accurate information is being submitted for reimbursement. Name(s) of the contact person(s) responsible for corrective action: Molly Lehman Planned completion date for corrective action plan: Ongoing.
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