FAC Explorer

Audit 306170

FY End
2023-06-30
Total Expended
$2.70M
Findings
6
Programs
14
Organization: Lakeland Union High School (WI)
Year: 2023 Accepted: 2024-05-13
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396579 2023-001 Significant Deficiency Yes L
396580 2023-001 Significant Deficiency Yes L
396581 2023-001 Significant Deficiency Yes L
973021 2023-001 Significant Deficiency Yes L
973022 2023-001 Significant Deficiency Yes L
973023 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $1.03M Yes 0
84.425 Education Stabilization Fund $520,815 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $314,895 - 0
93.778 Medical Assistance Program $166,220 - 0
84.010 Title I Grants to Local Educational Agencies $125,326 - 0
84.060 Indian Education_grants to Local Educational Agencies $50,856 - 0
10.553 School Breakfast Program $36,251 Yes 1
32.009 Emergency Connectivity Fund Program $34,286 - 0
10.555 National School Lunch Program $32,829 Yes 1
84.027 Special Education_grants to States $30,229 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,365 - 0
84.367 Improving Teacher Quality State Grants $20,024 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
15.226 Payments in Lieu of Taxes $3,127 - 0

Contacts

Name Title Type
HMGKRMNQ1V48 Edward Then Auditee
7153565252 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 $32,829 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 $2,630,112 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
Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Finding 2023-001
Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Finding 2023-001
Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Finding 2023-001
Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Finding 2023-001
Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.
Finding 2023-001
Finding 2023 – 001: Child Nutrition Cluster Reporting Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District filed incorrect meal reporting during the year and received the incorrect funding amount. Questioned Costs: Not Applicable Recommendation: We recommend that the District review its internal controls over preparing and processing grant claims. Corrective Action Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.