FAC Explorer

Audit 331785

FY End
2024-06-30
Total Expended
$1.13M
Findings
4
Programs
12
Organization: Owen-Withee School District (WI)
Year: 2024 Accepted: 2024-12-11
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513819 2024-003 Significant Deficiency - L
513820 2024-003 Significant Deficiency - L
1090261 2024-003 Significant Deficiency - L
1090262 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $380,657 Yes 0
84.027 Special Education Grants to States $145,404 - 0
84.425 Education Stabilization Fund $107,890 Yes 1
10.553 School Breakfast Program $62,087 - 0
93.778 Medical Assistance Program $49,335 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,171 - 0
10.555 National School Lunch Program $26,450 - 0
84.424 Student Support and Academic Enrichment Program $22,863 - 0
10.559 Summer Food Service Program for Children $16,126 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,699 - 0
84.173 Special Education Preschool Grants $3,531 - 0
84.365 English Language Acquisition State Grants $331 - 0

Contacts

Name Title Type
T85UCF8FWY61 Stacy Rasmussen Auditee
7152292151 Jon Trautman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedules of expenditures of federal and state awards for the Owen-Withee School District are 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 Wisconsin Public School District Audit Manual issued by the Wisconsin Department of Public Instruction. The schedules of expenditures of federal and state awards include all federal and state awards of the District. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCY Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The federal and state oversight agencies for the District are as follows: Federal – U.S. Department of Education State – Wisconsin Department of Public Instruction
Title: PASS THROUGH ENTITIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Federal awards have been passed through the following entities: Chippewa Valley Technical College WI DPI – Wisconsin Department of Public Instruction CESA #10 – Cooperative Educational Services Agency #10

Finding Details

Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Funds Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425E210044-2021 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-104207-DPI-ESSERFII-163, 2022-104207-DPI-ESSERFIII-165 Award Period: 3/13/2020 – 9/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Reports filed by the District to the various granting agencies must be accurate and reconcile to the District’s general ledger system. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the required performance reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The annual performance report required by the grant did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District experienced turnover during the year and due to the different reporting portal, an electronic approval was not required. Effect: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: Refer to the management’s response per the corrective action plan.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Funds Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425E210044-2021 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-104207-DPI-ESSERFII-163, 2022-104207-DPI-ESSERFIII-165 Award Period: 3/13/2020 – 9/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Reports filed by the District to the various granting agencies must be accurate and reconcile to the District’s general ledger system. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the required performance reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The annual performance report required by the grant did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District experienced turnover during the year and due to the different reporting portal, an electronic approval was not required. Effect: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: Refer to the management’s response per the corrective action plan.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Funds Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425E210044-2021 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-104207-DPI-ESSERFII-163, 2022-104207-DPI-ESSERFIII-165 Award Period: 3/13/2020 – 9/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Reports filed by the District to the various granting agencies must be accurate and reconcile to the District’s general ledger system. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the required performance reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The annual performance report required by the grant did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District experienced turnover during the year and due to the different reporting portal, an electronic approval was not required. Effect: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: Refer to the management’s response per the corrective action plan.
Finding 2024-003
Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Funds Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425E210044-2021 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-104207-DPI-ESSERFII-163, 2022-104207-DPI-ESSERFIII-165 Award Period: 3/13/2020 – 9/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Reports filed by the District to the various granting agencies must be accurate and reconcile to the District’s general ledger system. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the required performance reports by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The annual performance report required by the grant did not contain documentation that the report was reviewed and approved by an individual other than the preparer. Cause: The District experienced turnover during the year and due to the different reporting portal, an electronic approval was not required. Effect: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Repeat Finding: No Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. Views of responsible officials: Refer to the management’s response per the corrective action plan.