FAC Explorer

Audit 301774

FY End
2023-06-30
Total Expended
$1.01M
Findings
6
Programs
13
Organization: School District of Cambridge (WI)
Year: 2023 Accepted: 2024-04-01
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391165 2023-002 - - P
391166 2023-002 - - P
391167 2023-002 - - P
967607 2023-002 - - P
967608 2023-002 - - P
967609 2023-002 - - P

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $182,752 - 0
93.778 Medical Assistance Program $105,156 - 0
84.010 Title I Grants to Local Educational Agencies $58,290 - 0
10.555 National School Lunch Program $38,684 Yes 0
32.009 Emergency Connectivity Fund Program $30,916 - 0
10.553 School Breakfast Program $19,536 Yes 0
84.367 Improving Teacher Quality State Grants $17,733 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $8,760 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,080 - 0
84.425 Education Stabilization Fund $4,908 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3,185 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
M8K2M7GURKD8 Margaret Banker Auditee
6084234345 Tara Bast Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. The information in these schedules is 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. De Minimis Rate Used: N Rate Explanation: The District does not use an indirect cost rate. The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the School District of Cambridge (the “District”).
Title: Special Education and School Age Parents Program Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. The information in these schedules is 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. De Minimis Rate Used: N Rate Explanation: The District does not use an indirect cost rate. 2022-2023 eligible costs under the State Special Education Program are $2,061,968. The 2023-2024 estimated special education aid is $647,448.
Title: Food Distribution Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. The information in these schedules is 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. De Minimis Rate Used: N Rate Explanation: The District does not use an indirect cost rate. Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed ($38,684).
Title: Medical Assistance Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. The information in these schedules is 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. De Minimis Rate Used: N Rate Explanation: The District does not use an indirect cost rate. Expenditures presented for the Medicaid SBS Benefit represent only the federal funds for the program that the District receives from the Wisconsin Department of Health Services. District records should be consulted to determine the total amount expended for this program.
Title: Subrecipients Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the financial statements. The information in these schedules is 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. De Minimis Rate Used: N Rate Explanation: The District does not use an indirect cost rate. No amounts were passed through to subrecipients.

Finding Details

Finding 2023-002
Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Federal Program: ESSER II #84.425D COVID, ESSER III #84.425U COVID, and Homeless Children and Youth – Part 2 #84.425W COVID Federal Grantor: U.S. Department of Education Pass-through Award Numbers: 2022-130896-DPI-ESSERFII-163, 2023-130896-DPI-ESSERFIII-165, and 2022-130896-DPI-ARPHCYII-173 Pass-through Entity: Wisconsin Department of Public Instruction Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available.
Finding 2023-002
Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Federal Program: ESSER II #84.425D COVID, ESSER III #84.425U COVID, and Homeless Children and Youth – Part 2 #84.425W COVID Federal Grantor: U.S. Department of Education Pass-through Award Numbers: 2022-130896-DPI-ESSERFII-163, 2023-130896-DPI-ESSERFIII-165, and 2022-130896-DPI-ARPHCYII-173 Pass-through Entity: Wisconsin Department of Public Instruction Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available.
Finding 2023-002
Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Federal Program: ESSER II #84.425D COVID, ESSER III #84.425U COVID, and Homeless Children and Youth – Part 2 #84.425W COVID Federal Grantor: U.S. Department of Education Pass-through Award Numbers: 2022-130896-DPI-ESSERFII-163, 2023-130896-DPI-ESSERFIII-165, and 2022-130896-DPI-ARPHCYII-173 Pass-through Entity: Wisconsin Department of Public Instruction Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available.
Finding 2023-002
Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Federal Program: ESSER II #84.425D COVID, ESSER III #84.425U COVID, and Homeless Children and Youth – Part 2 #84.425W COVID Federal Grantor: U.S. Department of Education Pass-through Award Numbers: 2022-130896-DPI-ESSERFII-163, 2023-130896-DPI-ESSERFIII-165, and 2022-130896-DPI-ARPHCYII-173 Pass-through Entity: Wisconsin Department of Public Instruction Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available.
Finding 2023-002
Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Federal Program: ESSER II #84.425D COVID, ESSER III #84.425U COVID, and Homeless Children and Youth – Part 2 #84.425W COVID Federal Grantor: U.S. Department of Education Pass-through Award Numbers: 2022-130896-DPI-ESSERFII-163, 2023-130896-DPI-ESSERFIII-165, and 2022-130896-DPI-ARPHCYII-173 Pass-through Entity: Wisconsin Department of Public Instruction Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available.
Finding 2023-002
Finding #2023-002 – Elementary and Secondary School Emergency Relief Fund (ESSER) III Plan Federal Program: ESSER II #84.425D COVID, ESSER III #84.425U COVID, and Homeless Children and Youth – Part 2 #84.425W COVID Federal Grantor: U.S. Department of Education Pass-through Award Numbers: 2022-130896-DPI-ESSERFII-163, 2023-130896-DPI-ESSERFIII-165, and 2022-130896-DPI-ARPHCYII-173 Pass-through Entity: Wisconsin Department of Public Instruction Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Condition: The District did not make its ESSER III Local Educational Agency (LEA) Plan Report readily and publicly available. Effect: By not making the plan available to the public, the District is effectively not compliant with the Federal requirements for this program. Cause: The District was not aware of this requirement. Criteria: The OMB Compliance Supplement mandates a LEA to submit and make publicly available a plan for the safe return to in-person instruction and continuity of services, and the planned use of the ESSER III funding. Recommendation: The auditors recommend that the plan be made available on the District’s website. Response: We (the District) will upload the plan to the District’s website in order to make it publicly available.