EIN: 396008424
UEI: TH8AN8RWV8T4
Audited by: CliftonLarsonAllen 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 17, 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 August 17, 2025 (378 days ago).
What is a management decision? →The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Procurement and Suspension/Debarment Policy Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District is developing procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Patrick Olson, District Administrator. Planned completion date for corrective action plan: The review of processes and controls will be completed by June 30, 2025.
2023-002
FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Show full finding ▾Hide full finding ▴Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Procurement and Suspension/Debarment Policy Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District is developing procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Patrick Olson, District Administrator. Planned completion date for corrective action plan: The review of processes and controls will be completed by June 30, 2025.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
The District?s limited number of office staff precludes a proper segregation of functions to assure adequate internal control over the cash receipts cycle. Cause: The District does not have enough office employees to adequately segregate duties. Effect: This results in a greater chance for material misstatements to the financial statements that would go undetected, since there are not sufficient mitigating controls in place to catch these errors. Recommendation: This is not unusual in districts of your size, but the Board and management should continue to be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view.
Show full finding ▾Hide full finding ▴Material Weakness ? Lack of Segregation of Duties Criteria: Ideally the internal controls over financial reporting would allow for an adequate segregation of duties among employees. Condition: The District?s limited number of office staff precludes a proper segregation of functions to assure adequate internal control over the cash receipts cycle. Cause: The District does not have enough office employees to adequately segregate duties. Effect: This results in a greater chance for material misstatements to the financial statements that would go undetected, since there are not sufficient mitigating controls in place to catch these errors. Recommendation: This is not unusual in districts of your size, but the Board and management should continue to be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view.
Finding Number: 2022-001 Lack of Segregation of Duties Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: We are always working towards separating the tasks in order to maintain proper segregation of duties the best we can with the amount of staff that we currently have. We have determined that the costs outweigh the benefit of hiring additional staff. Name of Responsible Person: Ron Johnson, District Accountant Projected Implementation Date: Estimated, June 2023
The potential exists that a material misstatement of the District?s financial statements, disclosures, supplementary information, schedule of expenditures of federal awards and schedule of state financial assistance could occur and not be prevented or detected by the District?s internal control. Cause: The District does not have staff trained to prepare GAAP financial statements, disclosures, supplementary information, schedule of expenditures of federal awards and schedule of state financial assistance. Effect: The District engages the audit firm to prepare drafts of its financial statements, disclosures, supplementary information, schedule of expenditures of federal awards and schedule of state financial assistance in accordance with GAAP based on information and trial balances provided by the District. Recommendation: The District should consider providing training on GAAP to accounting personnel.
Show full finding ▾Hide full finding ▴Material Weakness ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Criteria: The District is responsible for establishing and maintaining internal control and for the fair presentation of the District?s financial statements, disclosures, supplementary information, schedule of expenditures of federal awards, and schedule of state financial assistance in conformity with generally accepted accounting principles (GAAP) of the United States. Condition: The potential exists that a material misstatement of the District?s financial statements, disclosures, supplementary information, schedule of expenditures of federal awards and schedule of state financial assistance could occur and not be prevented or detected by the District?s internal control. Cause: The District does not have staff trained to prepare GAAP financial statements, disclosures, supplementary information, schedule of expenditures of federal awards and schedule of state financial assistance. Effect: The District engages the audit firm to prepare drafts of its financial statements, disclosures, supplementary information, schedule of expenditures of federal awards and schedule of state financial assistance in accordance with GAAP based on information and trial balances provided by the District. Recommendation: The District should consider providing training on GAAP to accounting personnel.
Finding Number: 2022-002 Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: We have determined we cannot afford to hire additional staff that is required to properly prepare financial statements, disclosures, supplemental information, schedule of expenditures of federal awards and schedule of state financial assistance per generally accepted accounting principles in the United States of America. We feel that it makes more sense to work closely with our auditors to meet that criteria. Name of Responsible Person: Ron Johnson, District Accountant Projected Implementation Date: Estimated, June 2023
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