FAC Explorer

Audit 305106

FY End
2023-06-30
Total Expended
$2.09M
Findings
6
Programs
11
Organization: School District of Thorp (WI)
Year: 2023 Accepted: 2024-04-30
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395309 2023-004 Significant Deficiency Yes L
395310 2023-004 Significant Deficiency Yes L
395311 2023-004 Significant Deficiency Yes L
971751 2023-004 Significant Deficiency Yes L
971752 2023-004 Significant Deficiency Yes L
971753 2023-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.09M Yes 0
84.010 Title I Grants to Local Educational Agencies $295,891 - 0
84.027 Special Education_grants to States $159,448 - 0
93.778 Medical Assistance Program $82,170 - 0
84.367 Improving Teacher Quality State Grants $48,312 - 0
10.553 School Breakfast Program $46,176 - 1
10.555 National School Lunch Program $30,908 - 1
84.424 Student Support and Academic Enrichment Program $19,395 - 0
32.009 Emergency Connectivity Fund Program $16,900 - 0
84.358 Rural Education $16,230 - 0
84.173 Special Education_preschool Grants $15,788 - 0

Contacts

Name Title Type
FLK7TP7277V8 Angela Hanlin Auditee
7156695401 Sheanne Hediger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The School District of Thorp has not elected to use the 10% de minimis indirect cost rate. The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the School District of Thorp under programs of the federal and state government for the year ended June 30, 2023. 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. Because the Schedules present only a selected portion of the operations of the School District of Thorp, they are not intended to and do not present the financial position, changes in net position or cash flows of the School District of Thorp.
Title: Special Education and School Age Parents Program Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The School District of Thorp has not elected to use the 10% de minimis indirect cost rate. Eligible costs for special education under project 011 were $809,015 for the year ended June 30, 2023.
Title: Oversight Agency Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The School District of Thorp has not elected to use the 10% de minimis indirect cost rate. The District's federal oversight agency for audit is the U.S. Department of Education. The District's state cognizant agency is the Wisconsin Department of Public Instruction.
Title: Pass-Through Agencies Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The School District of Thorp has not elected to use the 10% de minimis indirect cost rate. The District received federal awards from the following pass-through agencies: WI DPI - Wisconsin Department of Public Instruction; WI DHS - Wisconsin Department of Health Services; CESA 10 - Cooperative Educational Services Agency #10

Finding Details

Finding 2023-004
Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2023-004
Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2023-004
Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2023-004
Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2023-004
Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.
Finding 2023-004
Finding 2023-004: Significant Deficiency - Controls Over Reporting Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553 / 10.555 / 10.559 Pass Through Entity: Wisconsin Department of Public Instruction Repeat of Prior Year Finding 2022-003 Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by your staff. Condition/Context: There is no independent review and approval of food service claims. Cause: There is improper segregation of duties surrounding the District's process for preparation and submission of food service claims. Effect: Incorrect amounts could be claimed, which could result in overcharging the grant. Questioned Costs: None noted. Recommendation: The food service director should be responsible for either preparing the supporting documentation or reviewing/approving the claims. A second employee should be responsible for the other part of the process. Views of Responsible Officials: Because of the size of our district, we have limited staff to prepare and submit these claims. The Bookkeeper will look at and sign off on all final food service claims before being submitted.