FAC Explorer

Audit 335106

FY End
2024-06-30
Total Expended
$6.35M
Findings
2
Programs
17
Organization: Sparta Area School District (WI)
Year: 2024 Accepted: 2024-12-30
Auditor: Hawkins Ash CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517155 2024-001 Significant Deficiency - A
1093597 2024-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $723,883 Yes 0
84.010 Title I Grants to Local Educational Agencies $677,555 - 0
93.778 Medical Assistance Program $534,657 Yes 1
10.553 School Breakfast Program $367,269 Yes 0
84.041 Impact Aid $229,416 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $162,232 - 0
10.555 National School Lunch Program $157,021 Yes 0
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $138,403 - 0
84.282 Charter Schools $138,321 - 0
84.287 Twenty-First Century Community Learning Centers $100,000 - 0
10.559 Summer Food Service Program for Children $99,557 Yes 0
84.424 Student Support and Academic Enrichment Program $47,581 - 0
84.048 Career and Technical Education -- Basic Grants to States $29,895 - 0
84.173 Special Education Preschool Grants $29,569 Yes 0
84.365 English Language Acquisition State Grants $27,832 - 0
84.425 Education Stabilization Fund $7,031 - 0
10.902 Soil and Water Conservation $474 - 0

Contacts

Name Title Type
G5VBDXDZ2JM4 Leah Hauser Auditee
6083663443 Joe Haas Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule 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: The Sparta Area School District has elected not to use the 10 percent de mininus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Sparta Area School District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the financial statements.
Title: Note 3 - Disclosure of Other Forms of Assistance Accounting Policies: Expenditures reported on the schedule 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: The Sparta Area School District has elected not to use the 10 percent de mininus indirect cost rate allowed under the Uniform Guidance. The Sparta Area School District had non-cash assistance in the form of food commodities received and used in the amount of $157,021 during fiscal year ending June 30, 2024.

Finding Details

Finding 2024-001
Program: 93.778 - Medical Assistance. Criteria: A signed and dated DPI form M-5 is required if a district intends to bill for services rendered. DPI form M-5 should be kept available in district's records. Condition: Selected a sample of 40 Medicaid eligible students who could receive services billed to Medicaid. 1 of those students did not have a DPI form M-5 on file. Questioned Cost: None as the student without an M-5 did not receive services billed to Medicaid in the current year. Context: The District has processes in place for obtaining M-5 documentation but the process is susceptible to administrative errors. Effect: Students that received services that were eligible for reimbursement could have been billed to Medicaid without the appropriate parental consent. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: The District should review that they have received signed and dated M-5’s for all student Medicaid billings. Management’s Response: The District will review that they have received signed and dated M-5’s for all student Medicaid billings.
Finding 2024-001
Program: 93.778 - Medical Assistance. Criteria: A signed and dated DPI form M-5 is required if a district intends to bill for services rendered. DPI form M-5 should be kept available in district's records. Condition: Selected a sample of 40 Medicaid eligible students who could receive services billed to Medicaid. 1 of those students did not have a DPI form M-5 on file. Questioned Cost: None as the student without an M-5 did not receive services billed to Medicaid in the current year. Context: The District has processes in place for obtaining M-5 documentation but the process is susceptible to administrative errors. Effect: Students that received services that were eligible for reimbursement could have been billed to Medicaid without the appropriate parental consent. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: The District should review that they have received signed and dated M-5’s for all student Medicaid billings. Management’s Response: The District will review that they have received signed and dated M-5’s for all student Medicaid billings.