EIN: 396025018
UEI: HMGKRMNQ1V48
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 8, 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 December 8, 2026 (105 days from today).
What is a management decision? →During audit fieldwork, our testing resulted in a restatement of fund balance due to clarification by the actuaries of the trust documentation behind the OPEB Trust Fund. Criteria: A good system of internal controls would provide for accurate recording and reporting of postemployment benefits in order to provide for accurate financial reporting. Cause: A large adjustment to dissolve the OPEB Trust Fund and move all its assets to the general fund was required in order to accurately present the District’s financial statements. Effect: A material adjustment to the District’s beginning fund balance was required to properly state the balance of the post-employment benefit plan. Recommendation: We recommend the District implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The District will implement internal controls to properly record postemployment benefits on a timely basis prior to audit fieldwork.
Show full finding ▾Hide full finding ▴Condition: During audit fieldwork, our testing resulted in a restatement of fund balance due to clarification by the actuaries of the trust documentation behind the OPEB Trust Fund. Criteria: A good system of internal controls would provide for accurate recording and reporting of postemployment benefits in order to provide for accurate financial reporting. Cause: A large adjustment to dissolve the OPEB Trust Fund and move all its assets to the general fund was required in order to accurately present the District’s financial statements. Effect: A material adjustment to the District’s beginning fund balance was required to properly state the balance of the post-employment benefit plan. Recommendation: We recommend the District implement effective internal controls in order to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The District will implement internal controls to properly record postemployment benefits on a timely basis prior to audit fieldwork.
Condition: During audit fieldwork, our testing resulted in a restatement of fund balance due to clarification by the actuaries of the trust documentation behind the OPEB Trust Fund. Plan: The District will implement internal controls to provide an accurate assessment of reporting requirements. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Erica Schley, Business Manager Management Response: The Lakeland Union High School District accepts the plan for the Corrective Action listed above and does not dispute anything.
2024-001
One of the pupils tested who was claimed for Impact Aid had an address which was not within federal non-taxable property. Criteria: Impact Aid claiming requirements only allow the District to claim pupils whose address is within federal non-taxable property. Cause: The District's controls did not identify discrepancies between pupil's addresses and the categories they should or should not have been reported under for the purposes of Impact Aid. Effect: The District incorrectly claimed at least one student under Impact Aid who did not qualify. Recommendation: We recommend that the District review its internal controls over compiling listings of pupils for Impact Aid, and ensure they are reviewing that the pupil's address agrees with the category they are being reported under. Corrective Action Plan: The Business Manager will assess the internal controls over the Impact Aid claims and adjust the processes to ensure accurate claims.
Show full finding ▾Hide full finding ▴Condition: One of the pupils tested who was claimed for Impact Aid had an address which was not within federal non-taxable property. Criteria: Impact Aid claiming requirements only allow the District to claim pupils whose address is within federal non-taxable property. Cause: The District's controls did not identify discrepancies between pupil's addresses and the categories they should or should not have been reported under for the purposes of Impact Aid. Effect: The District incorrectly claimed at least one student under Impact Aid who did not qualify. Recommendation: We recommend that the District review its internal controls over compiling listings of pupils for Impact Aid, and ensure they are reviewing that the pupil's address agrees with the category they are being reported under. Corrective Action Plan: The Business Manager will assess the internal controls over the Impact Aid claims and adjust the processes to ensure accurate claims.
Condition: One of the pupils tested who was claimed for Impact Aid had an address which was not within federal non-taxable property. Plan: The District will review its internal controls over compiling listings of pupils for Impact Aid, and ensure they are reviewing that the pupil's address agrees with the category they are being reported under. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Erica Schley, Business Manager Management Response: The Lakeland Union High School District accepts the plan for the Corrective Action listed above and does not dispute anything.
FAC accepted this audit on June 9, 2025 — management decision was due December 9, 2025.
The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Criteria: The District is required to follow generally accepted accounting principles and a reporting fund structure as promulgated by the Governmental Accounting Standards Board and the State of Wisconsin Department of Public Instruction. Audit procedures detected adjustments necessary in order for the District’s financial statements to be aligned with these standards. Cause: The District audit resulted in a material restatement to net position that was detected by auditing procedures to adjust the balance of compensated absences previously reported by the District. Effect: The District’s financial statements were adjusted materially as a result of audit procedures. Recommendation: It is recommended that the District continue to monitor and update its financial data based on changes to standards issued by agencies and organizations governing the District and its financial procedures.
Show full finding ▾Hide full finding ▴Condition: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Criteria: The District is required to follow generally accepted accounting principles and a reporting fund structure as promulgated by the Governmental Accounting Standards Board and the State of Wisconsin Department of Public Instruction. Audit procedures detected adjustments necessary in order for the District’s financial statements to be aligned with these standards. Cause: The District audit resulted in a material restatement to net position that was detected by auditing procedures to adjust the balance of compensated absences previously reported by the District. Effect: The District’s financial statements were adjusted materially as a result of audit procedures. Recommendation: It is recommended that the District continue to monitor and update its financial data based on changes to standards issued by agencies and organizations governing the District and its financial procedures.
Condition: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process. Anticipated Date of Completion: The District will immediately implement yearly review of new standards as part of the fiscal audit process.
FAC accepted this audit on May 13, 2024 — management decision was due November 13, 2024.
Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Show full finding ▾Hide full finding ▴Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
2022-005
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
Of the 7 tested monthly claim forms, 5 did not reconcile to the underlying meal count records of the district. There was no review of the reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: In the 4 National School Lunch Plan claims tested, the District reported 30,130 meals served, but had records to support 30,101, and of the 3 School Breakfast claims tested, the District reported 8,340 meals served, but had records to support 8,329. Cause: Due to the changes in the school lunch program caused by the pandemic, the District utilized manual count sheets for meals served during the year. One individual was responsible for compiling the count sheets and completing the monthly reporting. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: WI Department of Public Instruction Pass-Through Number(s): 2022-433647-DPI-SB-SEVERE-546, 2022-433647-DPI-NDL-547 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Grant claims filed by the District to the various granting agencies must be accurate and reconcile to the District?s records. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. 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: Of the 7 tested monthly claim forms, 5 did not reconcile to the underlying meal count records of the district. There was no review of the reports and claims for reimbursement by someone other than the preparer prior to submission. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: In the 4 National School Lunch Plan claims tested, the District reported 30,130 meals served, but had records to support 30,101, and of the 3 School Breakfast claims tested, the District reported 8,340 meals served, but had records to support 8,329. Cause: Due to the changes in the school lunch program caused by the pandemic, the District utilized manual count sheets for meals served during the year. One individual was responsible for compiling the count sheets and completing the monthly reporting. However, the District has not designated an individual to review and approve the report prior to submission to ensure there was not an error during the compilation and preparation procedure. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims.
Child Nutrition Cluster Reporting Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The business manager will sign off on claim submissions to very accuracy for monthly claims so there are two sets of eyes on the claims to maintain accuracy. Name(s) of the contact person(s) responsible for corrective action: Edward Then, Business Manager Planned completion date for corrective action plan: 6/30/2023
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 one vendor in excess of the $25,000 threshold, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for 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: Refer to the management?s response per the corrective action plan.
Show full finding ▾Hide full finding ▴Child Nutrition Cluster Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Agency: WI Department of Public Instruction Pass-Through Number(s): 2022-433647-DPI-SB-SEVERE-546, 2022-433647-DPI-NDL-547 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 nonprocurement 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 one vendor in excess of the $25,000 threshold, none of them had a review of suspension and debarment over procurement. Cause: The District did not have a procedure in place to perform a search for 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: Refer to the management?s response per the corrective action plan.
Child Nutrition Cluster Suspension and 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 the audit finding. Action planned/taken in response to finding: The new business manager is aware of these federal funding requirements; additionally, he is aware of the need to continually (once per year during multi-year contract cycles) verify that contractors being paid with federal money in excess of the allowable thresholds are not on the list of debarred contractors in the S.A.M. portal. Name(s) of the contact person(s) responsible for corrective action: Edward Then, Business Manager Planned completion date for corrective action plan: 6/30/2023
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
Segregation of Duties - Federal and State Grant Management Repeat of Finding 2018-003 Material Weakness in Internal Control over Federal and State Awards Federal CFDA - All State IDs - All Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Please see the condition described in Finding 2018-001 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: ? There is no separate review of the payroll transactions processed by the bookkeeper and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of state financial assistance. 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. While performing audit procedures, it was noted that the District did not have a review or approval of transactions or reporting by someone other than the preparer. The lack of segregation of duties is due to the limited number of employees and the size of the 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. Errors of 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. 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 is disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We recommend the District Board of Education continue to monitor the transactions and the financial records of the District.
Show full finding ▾Hide full finding ▴Segregation of Duties - Federal and State Grant Management Repeat of Finding 2018-003 Material Weakness in Internal Control over Federal and State Awards Federal CFDA - All State IDs - All Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Please see the condition described in Finding 2018-001 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: ? There is no separate review of the payroll transactions processed by the bookkeeper and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of state financial assistance. 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. While performing audit procedures, it was noted that the District did not have a review or approval of transactions or reporting by someone other than the preparer. The lack of segregation of duties is due to the limited number of employees and the size of the 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. Errors of 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. 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 is disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We recommend the District Board of Education continue to monitor the transactions and the financial records of the District.
The District's Director of Curriculum/Pupil Services, Business Services Director and Bookkeeper will continue to meet periodically to review payroll and accounts payable allocations to Federal and State grant programs to ensure compliance with grant requirements. The grant claim submissions will be prepared by the Business Services Director, who will review and adjust payroll transactions processed by the Bookkeeper. The cognizant grant administrator will approve the final claim before it is submitted.
2018-003
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
GSA_MIGRATION
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GSA_MIGRATION
2015-006
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
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GSA_MIGRATION
2015-006
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