EIN: 396017597
UEI: M9WLHL4NJXN5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 12, 2026 (44 days ago).
What is a management decision? →During Auditor test work over procurement, we noted the District did not follow its established procedures for procurement sample items. These sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. It did not establish a policy for reviewing vendors for suspension and debarment. Context: The error was noted in 5 out of 5 small purchases and 1 out of 1 suspension and debarment transactions tested that the District did not obtain the proper approvals. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: 2024-002 Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies and adds a suspension/debarment policy. Views of Responsible Officials: The District agrees with this finding.
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, 10.556, 10.559 Federal Award Identification Number and Year: Year 2025 Award Period: 7/1/24-6/30/25 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor test work over procurement, we noted the District did not follow its established procedures for procurement sample items. These sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. It did not establish a policy for reviewing vendors for suspension and debarment. Context: The error was noted in 5 out of 5 small purchases and 1 out of 1 suspension and debarment transactions tested that the District did not obtain the proper approvals. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: 2024-002 Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies and adds a suspension/debarment policy. Views of Responsible Officials: The District agrees with this finding.
Procurement and Suspension & Debarment for Child Nutrition Cluster Recommendation: The District should follow their established procurement policies and implement a policy to review vendors for suspension and debarment Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will review and modify their policies and procedures that are followed when entering into procurement transactions and ensure that it maintains adequate documentation. Name of the contact person responsible for corrective action: Jeffrey Rykal, District Superintendent. Planned completion date for corrective action plan: June 30, 2026.
2024-002
FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Show full finding ▾Hide full finding ▴Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Procurement for Child Nutrition Cluster Recommendation: The District should follow their established procurement policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will review and modify their policies and procedures that are followed when entering into procurement transactions and ensure that it maintains adequate documentation. Name of the contact person responsible for corrective action: Jeffrey Rykal, District Superintendent. Planned completion date for corrective action plan: July 31, 2025.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
Based on testing performed, the District did not make the correct determination for one application in the auditor sample. Context: Auditor tested a sample of 40 applications for the Child Nutrition Cluster to verify that family served met the nationwide income eligibility guidelines. Cause: The District does not have proper controls in place to identify the error made when a meal application determination made incorrectly. Effect: The District approved one application as reduced price when the applicant was eligible for free meals resulting in the District not receiving the correct amount of program funding. Repeat Finding: No Recommendation: The District should implement a review process to verify that meal application determinations are properly made.
Show full finding ▾Hide full finding ▴FINDING: 2020-002 Child Nutrition Cluster (CFDA #10.553, 10.555, 10.556, 10.559) Eligibility Determination Error Type of Finding: Material Weakness, non-compliance Criteria: Families within the District are required to complete an eligibility application. During the preparation of the annual application, families must include all family income and family size. Based on this information, the determination for free or reduced meal prices must meet the nationwide income eligibility requirements. Condition: Based on testing performed, the District did not make the correct determination for one application in the auditor sample. Context: Auditor tested a sample of 40 applications for the Child Nutrition Cluster to verify that family served met the nationwide income eligibility guidelines. Cause: The District does not have proper controls in place to identify the error made when a meal application determination made incorrectly. Effect: The District approved one application as reduced price when the applicant was eligible for free meals resulting in the District not receiving the correct amount of program funding. Repeat Finding: No Recommendation: The District should implement a review process to verify that meal application determinations are properly made.
2020-002 Child Nutrition Cluster (CFDA #?s 10.533, 10.555, 10.556 and 10.559): Grant Period ? Year Ended June 30, 2020; Department of Agriculture ? Passed Through Wisconsin Department of Public Instruction Recommendation: The District should revise the recalculation and review process for free and reduced meal applications in order to implement controls to ensure proper determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will revise their control process to ensure that the District is making the proper determination for free and reduced meal prices. Name(s) of the contact person(s) responsible for corrective action: Greg Corning, District Superintendent. Planned completion date for corrective action plan: The activities outlined above will be completed by July 31, 2021.
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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