FAC Explorer

Audit 29084

FY End
2022-06-30
Total Expended
$55.26M
Findings
8
Programs
18
Organization: Green Bay Area Public Schools (WI)
Year: 2022 Accepted: 2023-01-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37463 2022-001 Significant Deficiency - N
37464 2022-001 Significant Deficiency - N
37465 2022-001 Significant Deficiency - N
37466 2022-001 Significant Deficiency - N
613905 2022-001 Significant Deficiency - N
613906 2022-001 Significant Deficiency - N
613907 2022-001 Significant Deficiency - N
613908 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.600 Head Start $4.16M Yes 0
93.778 Medical Assistance Program $3.61M - 0
10.553 School Breakfast Program $2.52M - 0
10.555 National School Lunch Program $1.07M - 0
84.027 Special Education_grants to States $1.06M - 0
84.287 Twenty-First Century Community Learning Centers $969,203 - 0
10.558 Child and Adult Care Food Program $893,512 - 0
84.367 Improving Teacher Quality State Grants $782,934 - 0
10.559 Summer Food Service Program for Children $596,080 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $595,445 - 0
84.365 English Language Acquisition State Grants $574,495 - 0
84.424 Student Support and Academic Enrichment Program $529,163 - 0
84.060 Indian Education_grants to Local Educational Agencies $315,745 - 0
84.048 Career and Technical Education -- Basic Grants to States $221,921 - 0
84.173 Special Education_preschool Grants $120,985 - 0
84.010 Title I Grants to Local Educational Agencies $100,000 Yes 0
84.196 Education for Homeless Children and Youth $99,494 - 0
84.425 Education Stabilization Fund $17,022 Yes 1

Contacts

Name Title Type
KTMFQB98UHH5 Angela Roble Auditee
9204482208 Jon Trautman, 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 Districts 2022 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 years ending balances. Such expenditures are recognized following the cost principals contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedules of expenditures of federal and state awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of federal and state awards for the Green Bay Area Public School District (the 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: SPECIAL EDUCATION AND SCHOOL AGE PARENTS PROGRAM 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 Districts 2022 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 years ending balances. Such expenditures are recognized following the cost principals contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedules of expenditures of federal and state awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2021 - 2022 eligible costs under the State Special Education Program as reported by the District are $46,338,296. Compiled information required by compliance requirement 1-1 of the Special Education Audit Program was reported to the Wisconsin Department of Public Instruction.
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 Districts 2022 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 years ending balances. Such expenditures are recognized following the cost principals contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedules of expenditures of federal and state awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 Districts 2022 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 years ending balances. Such expenditures are recognized following the cost principals contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedules of expenditures of federal and state awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal and state oversight agencies for the District are as follows:Federal U.S. Department of Health and Human ServicesState 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 Districts 2022 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 years ending balances. Such expenditures are recognized following the cost principals contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedules of expenditures of federal and state awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal awards have been passed through the following entities:WI DHS Wisconsin Department of Health ServicesWI DPI Wisconsin Department of Public InstructionWI DOA Wisconsin Department of AdministrationCESA #12 Cooperative Educational Services Agency #12
Title: DONATED SERVICES 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 Districts 2022 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 years ending balances. Such expenditures are recognized following the cost principals contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedules of expenditures of federal and state awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District receives an undeterminable amount of donated services from a variety of unpaid volunteers assisting the Head Start program. Therefore, no amounts have been recorded in the schedule of expenditures of federal awards.

Finding Details

Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.
Finding 2022-001
2022-001 Wage Rate Requirements Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425C, 84.425D, 84.425W Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Entity Identifying Number: 2021-052289-DPI-ESSERF-160, 2022-052289-DPI-ESSERFII-163, 2021-052289-DPI-GEERF-162, 2022-052289-DPI-ARPHCYI-168 Award period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Compliance Requirements: Special Tests and Provision. Criteria or Specific Requirement: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. Internal controls should be designed and implemented to prevent or detect noncompliance with this requirement. Condition: The District is responsible for ensuring the contractor provides the appropriate certified payrolls and reviewing them to ensure the prevailing wage rates are being met or exceeded. The District did not implement controls to ensure this compliance requirement was met until after the work was completed. Context: While performing audit procedures, it was noted that the District's construction reviewer did not obtain and review the appropriate certified payrolls for the two projects tested in our sample. Questioned Costs: 84.425C, 2021-052289-DPI-GEERF-162 - $60,062. Cause: The District was aware of the wage rate requirements (Davis Bacon Act) and the compliance requirements surrounding it; however, the District did not implement and document controls ensuring this was completed. Effect: The District could pay vendors that are not in compliance with the wage rate requirements (Davis Bacon Act). Repeat Finding: No Recommendation: We recommended the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness.