FAC Explorer

Audit 10863

FY End
2023-06-30
Total Expended
$20.16M
Findings
8
Programs
22
Organization: Sheboygan Area School District (WI)
Year: 2023 Accepted: 2024-01-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8232 2023-004 Significant Deficiency - I
8233 2023-004 Significant Deficiency - I
8234 2023-004 Significant Deficiency - I
8235 2023-004 Significant Deficiency - I
584674 2023-004 Significant Deficiency - I
584675 2023-004 Significant Deficiency - I
584676 2023-004 Significant Deficiency - I
584677 2023-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425D Esser III $7.76M Yes 0
10.555 National School Lunch Program $3.15M Yes 1
93.778 Medical Assistance Program $1.43M Yes 0
10.553 School Breakfast Program $1.14M Yes 1
10.555 Donated Commodities 22-23 $457,888 Yes 1
84.425D Esser II $367,374 Yes 0
10.558 Child and Adult Care Food Program $360,805 - 0
84.367 Improving Teacher Quality State Grants $357,720 - 0
84.287 Twenty-First Century Community Learning Centers $348,084 - 0
84.027 Special Education_grants to States $286,995 - 0
84.424 Title IV-A Student Support and Acad Enrich Grants $241,699 - 0
84.365 English Language Acquisition State Grants $238,535 - 0
10.559 Summer Food Service Program for Children $102,723 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $84,148 - 0
84.173 Special Education_preschool Grants $77,615 - 0
84.010 Title I Grants to Local Educational Agencies $54,068 - 0
84.196 Education for Homeless Children and Youth $45,347 - 0
84.427W American Rescue Plan Act - Homeless Children and Youth $41,659 - 0
93.556 Refugee School Impact $20,055 - 0
10.185 Local Food for Schools Program $11,593 - 0
84.425C Governors Emergency Education Relief Fund $4,010 Yes 0
84.425U American Rescue Plan Act - Elementary and Secondary School Emergency Relief $4,000 Yes 0

Contacts

Name Title Type
V6W8BRQX6DZ9 Wendy Baackes Auditee
9204593525 Bryan Grunewald Auditor
No contacts on file

Notes to SEFA

Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The federal and state oversight agencies for the District are as follows: Federal – U.S. Department of Education State – Wisconsin Department of Public Instruction
Title: PASS THROUGH ENTITIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Federal awards have been pass through the following entities: WI DHS – Wisconsin Department of Health Services WI DPI – Wisconsin Department of Public Instruction CESA 7 – Cooperative Educational Service Agency #7
Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedules of expenditures of federal and state awards for the Sheboygan Area School District are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the District. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District.

Finding Details

Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.
Finding 2023-004
2023-004 Suspension & Debarment Federal Agency: U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Award Year: 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2023-595271-DPI-SB-SEVERE-546, 2023-595271-DPI-NSL-547, 2023-595271-DPI-SFSP-586 Award Periods: 07/01/2022 – 06/30/2023 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The District did not consistently follow the policy and procedures that are currently in place. Effect The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials There is no disagreement with the finding.