Audit 334501

FY End
2024-06-30
Total Expended
$2.34M
Findings
20
Programs
12
Organization: School District of Jefferson (WI)
Year: 2024 Accepted: 2024-12-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
516568 2024-004 Significant Deficiency - E
516569 2024-004 Significant Deficiency - E
516570 2024-004 Significant Deficiency - E
516571 2024-004 Significant Deficiency - E
516572 2024-004 Significant Deficiency - E
516573 2024-005 Material Weakness - I
516574 2024-005 Material Weakness - I
516575 2024-005 Material Weakness - I
516576 2024-005 Material Weakness - I
516577 2024-005 Material Weakness - I
1093010 2024-004 Significant Deficiency - E
1093011 2024-004 Significant Deficiency - E
1093012 2024-004 Significant Deficiency - E
1093013 2024-004 Significant Deficiency - E
1093014 2024-004 Significant Deficiency - E
1093015 2024-005 Material Weakness - I
1093016 2024-005 Material Weakness - I
1093017 2024-005 Material Weakness - I
1093018 2024-005 Material Weakness - I
1093019 2024-005 Material Weakness - I

Contacts

Name Title Type
CU5FG62RPK63 Ryan Bandt Auditee
9206751044 Carrie Gindt 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, as applicable, the cost principles contained in the Uniform Guidance and Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the subsequent year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedules of expenditures of state and federal awards (the “Schedules”) includes the federal and state award activity of the District under programs of the federal and state government for the year ended June 30, 2024. The information in this schedule is 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 State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the net financial position, changes in fund balance or cash flows of the District. All federal and state awards received directly from federal and state agencies as well as federal and state financial awards passed through other government agencies are included on the schedule.
Title: Noncash Awards Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the subsequent year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The federal donated commodities in the Child Nutrition Cluster are administered by the U.S. Department of Agriculture and passed through the Wisconsin Department of Public Instruction and transactions relating to this program are included in the District’s basic financial statements. Commodities received are valued by the federal agency and are included in the fedearl expenditures in the Schedule. There are no balances outstanding as of June 30, 2024.

Finding Details

Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing we noted the following deficiencies in eligibility testing: 1 of the 40 students selected did not have a properly completed free and reduced lunch application. It was approved based on participating in Badgercare, which is not an eligible criterion. Cause: The free and reduced lunch application was not appropriately reviewed and approved. Effect: The District is not in compliance with eligibility requirements. Questioned Costs: N/A. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained, completed and reviewed each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Program Name: Child Nutrition Cluster Description: Procurement Condition and Criteria: 2 CFR part 215 requires entities establish and follow a procurement policy when purchasing goods and services charged to the federal programs. While the District does have an acceptable procurement policy, the policy was not followed for the purchase of $190,403 of cafeteria equipment, as bids were not requested even though it fell within the small purchase category. Cause: The procedure to obtain at least two price quotes was bypassed and a vendor known to an employee was used. Effect: The District was not in compliance with procurement for this purchase. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District always follow the procurement policy that is in place when making purchases that fall within any of the purchase thresholds. Views of Responsible Officials: See attachment for the District’s corrective action plan.