FAC Explorer

Audit 305665

FY End
2023-06-30
Total Expended
$2.54M
Findings
2
Programs
13
Organization: School District of Wisconsin Dells (WI)
Year: 2023 Accepted: 2024-05-07
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396041 2023-001 Significant Deficiency Yes L
972483 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $616,958 Yes 0
84.027 Special Education_grants to States $472,287 - 0
84.010 Title I Grants to Local Educational Agencies $299,994 - 0
10.553 School Breakfast Program $154,387 Yes 0
84.365 English Language Acquisition State Grants $75,114 - 0
93.778 Medical Assistance Program $73,938 Yes 1
84.367 Improving Teacher Quality State Grants $70,118 - 0
84.424 Student Support and Academic Enrichment Program $54,718 - 0
10.559 Summer Food Service Program for Children $38,163 Yes 0
84.060 Indian Education_grants to Local Educational Agencies $26,240 - 0
84.173 Special Education_preschool Grants $17,553 - 0
84.048 Career and Technical Education -- Basic Grants to States $12,346 - 0
10.555 National School Lunch Program $3,354 Yes 0

Contacts

Name Title Type
DA69K1619MG6 Brian Krey Auditee
6082547769 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: Noncash Transactions Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass through identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The School District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. Nonmonetary assistance is reported in the schedules at the fair market value of the commodities received and disbursed. At June 30, 2023, there were $71,852 of donated food commodities in the Child Nutrition Cluster passed through the Wisconsin Department of Public Instruction. There are no outstanding balances as of June 30, 2023.
Title: Oversight Agencies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass through identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The School District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The District's federal oversight agency is the U.S. Department of Education. The District's state cognizant agency is the Wisconsin Department of Public Instruction
Title: Eligible costs for Special Education Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass through identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The School District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. Eligible costs for special education under project 011 were $2,438,520 for the year ended June 30, 2023.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass through identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The School District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The accompanying Schedules of Expenditures of Federal and State Awards (the Schedules) includes the federal and state grant activity of the School District under programs of the federal government and state agencies for the year ended June 30, 2023. The information in this Schedules is presented in accordance with the requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedules presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District.

Finding Details

Finding 2023-001
Condition: The District’s supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Criteria: For staff and contractors that provide direct medical services, Districts are required to report amounts paid for a salaries, benefits, and contracted services through quarterly financial submissions. Cause: District staff did not properly report the expense information through the quarterly financial submissions. Effect: Improperly reported expenses could affect the reimbursements received by the District under the SBS program. Questioned Costs: Not Applicable Recommendation: We recommend the District review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system. Corrective Action Plan: The District acknowledges the discrepancies in the quarterly reports and will continue to review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system.
Finding 2023-001
Condition: The District’s supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Criteria: For staff and contractors that provide direct medical services, Districts are required to report amounts paid for a salaries, benefits, and contracted services through quarterly financial submissions. Cause: District staff did not properly report the expense information through the quarterly financial submissions. Effect: Improperly reported expenses could affect the reimbursements received by the District under the SBS program. Questioned Costs: Not Applicable Recommendation: We recommend the District review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system. Corrective Action Plan: The District acknowledges the discrepancies in the quarterly reports and will continue to review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system.