FAC Explorer

Audit 335406

FY End
2024-06-30
Total Expended
$1.03M
Findings
10
Programs
14
Organization: School District of Clear Lake (WI)
Year: 2024 Accepted: 2025-01-02
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517443 2024-003 Significant Deficiency - L
517444 2024-003 Significant Deficiency - L
517445 2024-003 Significant Deficiency - L
517446 2024-003 Significant Deficiency - L
517447 2024-003 Significant Deficiency - L
1093885 2024-003 Significant Deficiency - L
1093886 2024-003 Significant Deficiency - L
1093887 2024-003 Significant Deficiency - L
1093888 2024-003 Significant Deficiency - L
1093889 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $200,778 - 0
84.010 Title I Grants to Local Educational Agencies $122,201 - 0
10.553 School Breakfast Program $58,103 Yes 1
10.555 National School Lunch Program $41,347 Yes 1
84.358 Rural Education $32,807 - 0
84.424 Student Support and Academic Enrichment Program $19,450 - 0
93.778 Medical Assistance Program $19,193 - 0
10.559 Summer Food Service Program for Children $16,916 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $11,478 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,870 - 0
84.425 Education Stabilization Fund $5,000 Yes 0
84.173 Special Education Preschool Grants $4,464 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,599 - 0
10.185 Local Food for Schools Cooperative Agreement Program $2,199 - 0

Contacts

Name Title Type
QGR1JQB8WA73 Eve Manske Auditee
7152632114 Sheanne Hediger 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. Negative amounts, if any, shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. The accompanying schedules of expenditures of federal and state awards (the Schedules) includes the federal and state award activity of the School District of Clear Lake (the District) under programs of the federal and state government 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. 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 or changes in net position of the District.
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. Negative amounts, if any, shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. Eligible costs for special education under project 011 were $983,882 for the year ended June 30, 2024
Title: Oversight Agency 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. Negative amounts, if any, shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. The District's federal oversight agency for audit is the U.S. Department of Education. The District's state cognizant agency is the Wisconsin Department of Public Instruction.
Title: Pass-Through 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. Negative amounts, if any, shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. The District received federal awards from the following pass-through agencies: WI DPI - Wisconsin Department of Public Instruction; CESA 11 - Cooperative Educational Services Agency #11

Finding Details

Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.
Finding 2024-003
Finding 2024-003: Significant Deficiency – Internal Controls Over Reporting Program: Child Nutrition Cluster Program State ID Number: 10.553/10.555/10.559 State Grantor: Wisconsin Department of Public Instruction Criteria: A system of internal control should be in place and operating effectively to achieve a higher reliability that errors or irregularities in reporting would be discovered by District staff. Condition/Context: Food service claims and supporting documentation do not have evidence of review by an appropriate individual other than the preparer. Both claims tested lacked evidence of review. The sample was not a statistically valid sample. Cause: There is a lack of documented review by someone other than the preparer of food service claims. Effect: Errors in reporting may not be discovered prior to submission. Questioned Costs: None noted. Recommendation: We recommend that a system be put in place for the District to sufficiently document the review of food service claims by someone other than the preparer. Views of Responsible Officials: Although the food service claims in question were reviewed by the Food Service Director before being given to the preparer to be processed and submitted, there was no documentation of the Food Service Director’s review. The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims.