FAC Explorer

Audit 318641

FY End
2023-06-30
Total Expended
$856,948
Findings
6
Programs
10
Organization: School District of Glenwood City (WI)
Year: 2023 Accepted: 2024-09-06
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485901 2023-002 Material Weakness - I
485902 2023-002 Material Weakness - I
485903 2023-002 Material Weakness - I
1062343 2023-002 Material Weakness - I
1062344 2023-002 Material Weakness - I
1062345 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $248,210 Yes 0
84.027 Special Education_grants to States $150,269 - 0
84.010 Title I Grants to Local Educational Agencies $89,121 - 0
93.778 Medical Assistance Program $50,128 - 0
10.553 School Breakfast Program $41,390 Yes 1
84.358 Rural Education $36,751 - 0
10.555 National School Lunch Program $34,140 Yes 1
84.367 Improving Teacher Quality State Grants $16,269 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education_preschool Grants $4,252 - 0

Contacts

Name Title Type
TH8AN8RWV8T4 Patrick Olson Auditee
7152654757 Dan Carlson Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate. The accompanying schedules of expenditures of federal awards and state financial assistance present the expenditures of all federal financial assistance programs and state financial assistance of the District subject to inclusion under the federal and state single audit requirements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The reporting entity is defined in Note 1 to the financial statements.
Title: Food Distribution Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed for the USDA Commodities Program (Assistance Listing #10.555).
Title: Medical Assistance Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate. Expenditures presented for the Medicaid School Based Services (SBS) Benefit represent only the federal funds for the program that the District receives from the Department of Health Services (DHS). District records should be consulted to determine the total amount expended for this program.

Finding Details

Finding 2023-002
Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Finding 2023-002
Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Finding 2023-002
Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Finding 2023-002
Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Finding 2023-002
Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.
Finding 2023-002
Procurement and Suspension/Debarment Policy – Child Nutrition Cluster Type of Finding: Material weakness in internal control over compliance and other matter Condition: The Uniform Guidance requires governmental entities to have procurement and suspension/debarment policies that address specific elements. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Repeat Finding: No Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with the audit finding. The District will work on adopting a procurement and suspension/debarment policies.