FAC Explorer

Audit 15667

FY End
2023-06-30
Total Expended
$3.78M
Findings
6
Programs
17
Organization: Ashwaubenon School District (WI)
Year: 2023 Accepted: 2024-02-05
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11843 2023-002 Material Weakness Yes I
11844 2023-002 Material Weakness Yes I
11845 2023-002 Material Weakness Yes I
588285 2023-002 Material Weakness Yes I
588286 2023-002 Material Weakness Yes I
588287 2023-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $302,814 Yes 1
93.778 Medical Assistance Program $264,829 - 0
84.010 Title I Grants to Local Educational Agencies $224,171 - 0
10.555 National School Lunch Program $136,802 - 0
10.553 School Breakfast Program $105,383 - 0
10.559 Summer Food Service Program for Children $92,364 - 0
84.196 Education for Homeless Children and Youth $55,000 - 0
84.367 Improving Teacher Quality State Grants $40,455 - 0
84.060 Indian Education_grants to Local Educational Agencies $30,297 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $25,102 - 0
84.173 Special Education_preschool Grants $24,639 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $16,667 - 0
84.424 Student Support and Academic Enrichment Program $13,249 - 0
84.365 English Language Acquisition State Grants $11,539 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $9,700 - 0
10.556 Special Milk Program for Children $5,363 - 0
84.425 Education Stabilization Fund $917 Yes 0

Contacts

Name Title Type
G5A4WKA2YJW9 Keith Lucius Auditee
9204922905 Leah Lasecki, CPA Auditor
No contacts on file

Notes to SEFA

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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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 Ashwaubenon 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, changes in net position, or cash flows of the District.
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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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

Finding Details

Finding 2023-002
U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
U.S. Department of Education Special Education Cluster (IDEA) Assistance Listing Numbers – 84.027, 84.027a, 84.173 Federal Award Identification Number and Year: 2023-050182-DPI-IDEA-FT-341, 2023-050182-DPI-IDEA-P-347 and Year 2022-2023 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/22 – 6/30/23 Type of Finding: Material Weakness in internal control over compliance, Others Matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal 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: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 3 of 5 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: 2022-004 Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials: There is no disagreement with this finding and management has developed a plan to correct the finding.