FAC Explorer

Audit 334029

FY End
2024-06-30
Total Expended
$1.25M
Findings
8
Programs
12
Organization: School District of Bonduel (WI)
Year: 2024 Accepted: 2024-12-20
Auditor: Kerberrose Sc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516212 2024-007 Material Weakness - E
516213 2024-007 Material Weakness - E
516214 2024-007 Material Weakness - E
516215 2024-007 Material Weakness - E
1092654 2024-007 Material Weakness - E
1092655 2024-007 Material Weakness - E
1092656 2024-007 Material Weakness - E
1092657 2024-007 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $282,149 Yes 0
84.027 Special Education Grants to States $245,178 - 0
84.010 Title I Grants to Local Educational Agencies $203,117 - 0
93.778 Medical Assistance Program $135,313 - 0
10.553 School Breakfast Program $60,768 Yes 1
10.559 Summer Food Service Program for Children $34,276 Yes 1
10.555 National School Lunch Program $31,442 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,746 - 0
84.173 Special Education Preschool Grants $22,303 - 0
84.424 Student Support and Academic Enrichment Program $14,553 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,114 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,626 - 0

Contacts

Name Title Type
H8MLVDV21RD8 Brenda Staszak Auditee
7157584850 Greg Pitel, CPA 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. De Minimis Rate Used: N Rate Explanation: n/a The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of the School District of Bonduel under programs of the federal and state governments for the year ended June 30, 2024. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the schedules present only a select portion of operations of the District, they are not intended to, and do not, present the financial position and change in net position of the District.
Title: Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: n/a 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. School District of Bonduel has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
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. De Minimis Rate Used: N Rate Explanation: n/a 2023 - 2024 eligible costs under the State Special Education Program are $1,448,167.
Title: Oversight 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. De Minimis Rate Used: N Rate Explanation: n/a 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.

Finding Details

Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.
Finding 2024-007
2024-007 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2023 – June 30, 2024 Exceptions: 10 exceptions out of 43 tested (23.3%) Condition The District has not properly implemented controls to oversee the application process and monitor and update the free and reduced list for any changes. Criteria Any child enrolled in a participating school or summer camp, or attending a Summer Food Service Program (SFSP) meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the National School Lunch Program (NSLP) and the School Breakfast Program (SBP), children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at a reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the School Food Authority (SFA), for their meals. Children participating in a SFSP meal service receive their meals at no charge. Cause The District has not properly implemented controls to oversee the application process. Effect The eligibility test requirements applicable to the grant were not met. Recommendation We recommend management monitor for timely completion of applications, update student records timely, and review the listing of all free/reduced students to ensure proper inclusion/exclusion of students. Management’s Response The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official Joe Dawidziak, Superintendent Anticipated Completion Date The District intends to work towards resolving this finding for the following year.