EIN: 396031507
UEI: LY2XG8SYTK37
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 14, 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 September 14, 2023 (1075 days ago).
What is a management decision? →The May 2022 breakfast claim was originally made for 12,564 more meals served than actually occurred. This resulted in the District being reimbursed $32,729 too much. Criteria: Districts should track and claim actual meals served during each month to eligible students. Cause: The District erroneously entered the number of lunch meals in as breakfast meals when reporting the May 2022 breakfast meals. Effect: More breakfast meals were reimbursed than served in May 2022. This resulted in a $32,729 overpayment of federal aid. Context: When claiming meals for the month of May 2022, the District erroneously entered the incorrect number of meals for the breakfast claim. The error was identified by the District?s auditors in July 2022 during performance of the June 30, 2022 audit. After the auditors brought the matter to the attention of District management, the process immediately began to bring the matter to the Wisconsin Department of Public Instruction?s attention and to refund the overclaimed amount. Recommendation: Establish controls of review to ensure the correct number of breakfast meals are being reported each month. Response: The District will work to establish controls to ensure the correct number of meals are claimed each month.
Show full finding ▾Hide full finding ▴#Finding #2022-001 ? Overclaimed Breakfast Meals Served Child Nutrition Cluster ? Food Service Aid ? Breakfast (10.553) Condition: The May 2022 breakfast claim was originally made for 12,564 more meals served than actually occurred. This resulted in the District being reimbursed $32,729 too much. Criteria: Districts should track and claim actual meals served during each month to eligible students. Cause: The District erroneously entered the number of lunch meals in as breakfast meals when reporting the May 2022 breakfast meals. Effect: More breakfast meals were reimbursed than served in May 2022. This resulted in a $32,729 overpayment of federal aid. Context: When claiming meals for the month of May 2022, the District erroneously entered the incorrect number of meals for the breakfast claim. The error was identified by the District?s auditors in July 2022 during performance of the June 30, 2022 audit. After the auditors brought the matter to the attention of District management, the process immediately began to bring the matter to the Wisconsin Department of Public Instruction?s attention and to refund the overclaimed amount. Recommendation: Establish controls of review to ensure the correct number of breakfast meals are being reported each month. Response: The District will work to establish controls to ensure the correct number of meals are claimed each month.
Finding #2022-001 ? Overclaimed Breakfast Meals Served Child Nutrition Cluster ? Food Service Aid ? Breakfast (10.553) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Number ? 2022-565100-DPI-SB-546 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: The May 2022 breakfast claim was originally made for 12,564 more meals served than actually occurred. This resulted in the District being reimbursed $32,729 too much. Criteria: District should track and claim actual meals served during each month to eligible students. Cause: The District erroneously entered the number of lunch meals in as breakfast meals when reporting May 2022 breakfast meals. Effect: More meals were reimbursed than actually served in May 2022. This resulted in a $32,729 overpayment of federal aid. Context: When claiming meals for the month of May 2022, the District erroneously entered the incorrect number of meals for the breakfast claim. The error was identified by the District?s auditors in July 2022 during performance of the June 30, 2022 audit. After the auditors brought the matter to the attention of District management, the process immediately began to bring the matter to the Wisconsin Department of Public Instruction?s attention and to refund the overclaimed amount. Recommendation: Establish controls of review to ensure the correct number of meals are being reported each month. Response: The District will work to establish controls to ensure the correct number of meals are claimed each month. Contact Person: Kathy Stoltz Anticipated Completion: June 30, 2023
There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the projects totaled $996,123. (ESSER II - $554,294 and ESSER III $441,829). A prevailing wage clause was not included in the contracts as required. However, certified payrolls reports were received to ensure the contractors were paying prevailing wage rates. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects during the bid process. After they became aware and before construction began they requested certified payrolls during construction to verify prevailing wages were paid. Effect: Potential for a contractor to not pay prevailing wage rates if that language was not in the agreed upon contract. Context: The air handling construction project began in January of 2022 but was bid out the prior year before the District was aware of the prevailing wage requirement. After becoming aware of the requirement, the District verified the prevailing wage rate was being paid during construction of the project. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund during the bid and contract process of all projects. Response: The District became aware of wage rate requirements after finishing the bidding process for the project. Before construction began the prevailing wage rate was verified to be paid and was verified through certified payrolls by the District. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will continue to be received for any such contracts.
Show full finding ▾Hide full finding ▴Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the projects totaled $996,123. (ESSER II - $554,294 and ESSER III $441,829). A prevailing wage clause was not included in the contracts as required. However, certified payrolls reports were received to ensure the contractors were paying prevailing wage rates. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects during the bid process. After they became aware and before construction began they requested certified payrolls during construction to verify prevailing wages were paid. Effect: Potential for a contractor to not pay prevailing wage rates if that language was not in the agreed upon contract. Context: The air handling construction project began in January of 2022 but was bid out the prior year before the District was aware of the prevailing wage requirement. After becoming aware of the requirement, the District verified the prevailing wage rate was being paid during construction of the project. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund during the bid and contract process of all projects. Response: The District became aware of wage rate requirements after finishing the bidding process for the project. Before construction began the prevailing wage rate was verified to be paid and was verified through certified payrolls by the District. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will continue to be received for any such contracts.
Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the projects totaled $996,123. (ESSER II - $554,294 and ESSER III $441,829). A prevailing wage clause was not included in the contracts as required. However, certified payrolls reports were received to ensure the contractors were paying prevailing wage rates. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects during the bid process. After they became aware and before construction began they requested certified payrolls during construction to verify prevailing wages were paid. Effect: Potential for a contractor to not pay prevailing wage rates if that language was not in the agreed upon contract. Context: The air handling construction project began in January of 2022 but was bid out the prior year before the District was aware of the prevailing wage requirement. After becoming aware of the requirement, they verified the prevailing wage rate was being paid during construction of the project. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund during the bid and contract process of all projects. Response: The District became aware of wage rate requirements after finishing the bidding process for the project. Before construction began the prevailing wage rate was verified to be paid and was verified through certified payrolls by the District. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will continue to be received for any such contracts. Contact Person: Kathy Stoltz Anticipated Completion: June 30, 2023
FAC accepted this audit on April 6, 2022 — management decision was due October 6, 2022.
In the quarterly cost financial submissions, instances were identified where contracted staff costs in the MAC service type were misreported. For the quarterly submission period of October 1, 2019 through December 31, 2019, $23,200 of costs were reported in the MAC service type. $6,600 of costs from September 2019 were found to have been counted in this cost submission and were also included in the July 1, 2019 through September 30, 2019 submission. Additionally, the quarterly submission period of April 1, 2020 through June 30, 2020 reported $11,470 the MAC service type costs instead of the eligible expenditures totaling $14,260. The net overreported expenditures noted during the year was $3,810. Effect: Misreporting in the District?s Quarterly Financial Submissions could lead to incorrect amounts of aid being paid. Cause: When preparing quarterly financial summaries, eligible expenses were not claimed according to the general ledger during the periods of reporting. Criteria: Eligible expenses should be reported in the correct quarter based on invoices recorded in the general ledger. Questioned Costs: $3,810 Recommendation: Quarterly Financial Submissions should be reconciled against the general ledger each quarter before submission. Response: The District will begin reconciling Quarterly Financial Submissions to the general ledger each quarter.
Show full finding ▾Hide full finding ▴Finding #2021-001 ? Medicaid Assistance Program ? School Based Services Reporting (Federal Assistance Listing Number 93.778) Condition: In the quarterly cost financial submissions, instances were identified where contracted staff costs in the MAC service type were misreported. For the quarterly submission period of October 1, 2019 through December 31, 2019, $23,200 of costs were reported in the MAC service type. $6,600 of costs from September 2019 were found to have been counted in this cost submission and were also included in the July 1, 2019 through September 30, 2019 submission. Additionally, the quarterly submission period of April 1, 2020 through June 30, 2020 reported $11,470 the MAC service type costs instead of the eligible expenditures totaling $14,260. The net overreported expenditures noted during the year was $3,810. Effect: Misreporting in the District?s Quarterly Financial Submissions could lead to incorrect amounts of aid being paid. Cause: When preparing quarterly financial summaries, eligible expenses were not claimed according to the general ledger during the periods of reporting. Criteria: Eligible expenses should be reported in the correct quarter based on invoices recorded in the general ledger. Questioned Costs: $3,810 Recommendation: Quarterly Financial Submissions should be reconciled against the general ledger each quarter before submission. Response: The District will begin reconciling Quarterly Financial Submissions to the general ledger each quarter.
CORRECTIVE ACTION PLAN March 4, 2022 Single Audit Clearinghouse Sauk Prairie School District respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Johnson, Block and Company, Inc., 2500 Business Park Road, Mineral Point, Wisconsin, 53565. Audit period: July 1, 2020 ? June 30, 2021. The auditor?s findings and our responses from the June 30, 2021 schedule of findings and questioned costs are discussed below. Finding #2021-001 ? Medicaid Assistance Program ? School Based Services Reporting (Federal Assistance Listing Number 93.778) Condition: In the quarterly cost financial submissions, instances were identified where contracted staff costs in the MAC service type were misreported. For the quarterly submission period of October 1, 2019 through December 31, 2019, $23,200 of costs were reported in the MAC service type. $6,600 of costs from September 2019 were found to have been counted in this cost submission and were also included in the July 1, 2019 through September 30, 2019 submission. Additionally, the quarterly submission period of April 1, 2020 through June 30, 2020 reported $11,470 the MAC service type costs instead of the eligible expenditures totaling $14,260. The net overreported expenditures noted during the year was $3,810. Effect: Misreporting in the District?s Quarterly Financial Submissions could lead to incorrect amounts of aid being paid. Cause: When preparing quarterly financial summaries, eligible expenses were not claimed according to the general ledger during the periods of reporting. Criteria: Eligible expenses should be reported in the correct quarter based on invoices recorded in the general ledger. Questioned Costs: $3,810 Recommendation: Quarterly Financial Submissions should be reconciled against the general ledger each quarter before submission. Response: The District will begin reconciling Quarterly Financial Submissions to the general ledger each quarter. Contact Person: Kathy Stoltz Anticipated Completion: June 30, 2020 _________________________________________ Kathy Stoltz Executive Director of Business Services
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: Controls Over Accounts Payable/Disbursements 1. Persons processing accounts payable are not always separate from those who print the checks. Controls Over Payroll 1. Persons preparing the payroll are not independent of other personnel duties or restricted from access to the payroll master file. 2. Changes to employee rates and data in the payroll system are not approved or verified by someone independent of payroll processing. Controls Over Food Service 1. One person is responsible for compliance requirements related to eligibility and reporting. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations.
Show full finding ▾Hide full finding ▴Finding #2020-001 Segregation of Duties (Prior Year Finding #2019-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: Controls Over Accounts Payable/Disbursements 1. Persons processing accounts payable are not always separate from those who print the checks. Controls Over Payroll 1. Persons preparing the payroll are not independent of other personnel duties or restricted from access to the payroll master file. 2. Changes to employee rates and data in the payroll system are not approved or verified by someone independent of payroll processing. Controls Over Food Service 1. One person is responsible for compliance requirements related to eligibility and reporting. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations.
Finding #2020-001 ? Segregation of Duties (Prior Year Finding #2019-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: Controls Over Accounts Payable/Disbursements 1. Persons processing accounts payable are not always separate from those who print the checks. Controls Over Payroll 1. Persons preparing the payroll are not independent of other personnel duties or restricted from access to the payroll master file. 2. Changes to employee rates and data in the payroll system are not approved or verified by someone independent of payroll processing. Controls Over Food Service 1. One person is responsible for compliance requirements related to eligibility and reporting. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree this was a finding for the 19/20 school year. In July 2020, our District hired a full-time accountant. This additional business office staff person has allowed for further segregation of duties in 2021.
2019-001
Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Material audit adjustments were required for the following: ? Record cash and debt referendum activity in connection with June 2020 borrowing ? Record accounts payable for referendum projects ? Record several grant and other accounts receivable ? Record prepaid asset Criteria: Material adjusting journal entries not prepared by the District before the audit or otherwise provided by the District are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner.
Show full finding ▾Hide full finding ▴Finding #2020-002 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Material audit adjustments were required for the following: ? Record cash and debt referendum activity in connection with June 2020 borrowing ? Record accounts payable for referendum projects ? Record several grant and other accounts receivable ? Record prepaid asset Criteria: Material adjusting journal entries not prepared by the District before the audit or otherwise provided by the District are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner.
Finding #2020-002 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Material audit adjustments were required for the following: ? Record cash and debt referendum activity in connection with June 2020 borrowing ? Record accounts payable for referendum projects ? Record several grant and other accounts receivable ? Record prepaid asset Criteria: Material adjusting journal entries not prepared by the District before the audit or otherwise provided by the District are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number and materiality of adjusting journal entries proposed by the auditor.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The available office staff precludes a proper segregation of duets in the control area reviewed. Criteria:Internal controls should be in place that provide adequate segregation of duties. Cause:Controls Over Accounts Payable/Disbursements 1.Persons processing accounts payable are not always separate from those who print the checks. Controls Over Payroll 1.Persons preparing the payroll are not independent of other personnel duties or restricted from access to the payroll master file. 2.Changes to employee rates and data in the payroll system are not approved or verified by someone independent of payroll processing. Controls Over Food Service 1.One person is responsible for compliance requirements related to eligibility and reporting. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations.
Show full finding ▾Hide full finding ▴Finding #2019-001 ? Segregation of Duties (Prior Year Finding #2018-001) Condition:The available office staff precludes a proper segregation of duets in the control area reviewed. Criteria:Internal controls should be in place that provide adequate segregation of duties. Cause:Controls Over Accounts Payable/Disbursements 1.Persons processing accounts payable are not always separate from those who print the checks. Controls Over Payroll 1.Persons preparing the payroll are not independent of other personnel duties or restricted from access to the payroll master file. 2.Changes to employee rates and data in the payroll system are not approved or verified by someone independent of payroll processing. Controls Over Food Service 1.One person is responsible for compliance requirements related to eligibility and reporting. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations.
Response:We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties.
2018-001
District staff does not prepare the financial statements and accompanying notes and the schedules of federal and state awards. The district has designated individuals responsible for reviewing and accepting the financial statements and related notes and schedules of federal and state awards. Effect: Because district staff relies on the auditor to assist with the preparation of the financial statements and schedules of federal and state awards, the District?s system of internal control may not prevent, detect, or correct misstatements in the financial statements or schedules of federal and state awards. Cause:The District does not prepare the financial statements and related notes and the schedules of federal and state awards. Criteria:Internal controls over preparation of the financial statements, including footnote disclosures, and the schedules of federal and state awards should be in place to provide reasonable assurance that a misstatement in the financial statements or schedules of federal and state awards would be prevented or detected. Recommendation: The auditor will work with the District to make personnel more knowledgeable about its responsibility for the financial statements.
Show full finding ▾Hide full finding ▴Finding #2019-002 ? Preparation of Financial Statements (Prior Year Finding #2018-002) Condition:District staff does not prepare the financial statements and accompanying notes and the schedules of federal and state awards. The district has designated individuals responsible for reviewing and accepting the financial statements and related notes and schedules of federal and state awards. Effect: Because district staff relies on the auditor to assist with the preparation of the financial statements and schedules of federal and state awards, the District?s system of internal control may not prevent, detect, or correct misstatements in the financial statements or schedules of federal and state awards. Cause:The District does not prepare the financial statements and related notes and the schedules of federal and state awards. Criteria:Internal controls over preparation of the financial statements, including footnote disclosures, and the schedules of federal and state awards should be in place to provide reasonable assurance that a misstatement in the financial statements or schedules of federal and state awards would be prevented or detected. Recommendation: The auditor will work with the District to make personnel more knowledgeable about its responsibility for the financial statements.
Response:The auditors prepare the financial statements and accompanying notes and the schedules of federal and state awards but we review them and accept the statements prior to them being issued. We prepare financial reports that are reviewed by management and the Board of Education on a monthly basis. Any concerns or questions are addressed throughout the year.
2018-002
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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