FAC Explorer

Audit 335590

FY End
2024-06-30
Total Expended
$1.54M
Findings
10
Programs
11
Organization: School District of Mondovi (WI)
Year: 2024 Accepted: 2025-01-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517577 2024-002 Material Weakness - I
517578 2024-002 Material Weakness - I
517579 2024-002 Material Weakness - I
517580 2024-002 Material Weakness - I
517581 2024-002 Material Weakness - I
1094019 2024-002 Material Weakness - I
1094020 2024-002 Material Weakness - I
1094021 2024-002 Material Weakness - I
1094022 2024-002 Material Weakness - I
1094023 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $589,497 Yes 0
84.027 Special Education Grants to States $220,882 - 0
93.778 Medical Assistance Program $168,501 - 0
84.010 Title I Grants to Local Educational Agencies $142,173 - 0
10.553 School Breakfast Program $77,881 Yes 1
10.555 National School Lunch Program $37,217 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,025 - 0
10.559 Summer Food Service Program for Children $14,948 Yes 1
84.424 Student Support and Academic Enrichment Program $12,205 - 0
84.173 Special Education Preschool Grants $7,312 - 0
10.556 Special Milk Program for Children $855 Yes 1

Contacts

Name Title Type
M9WLHL4NJXN5 Kristi Zarins Auditee
7159263684 April Anderson Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. 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. 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 awards and state financial assistance (the Schedules) include the federal and state award activity of the School District of Mondovi 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Wisconsin State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the School District of Mondovi, they are not intended to and do not present the financial position, changes in net position, or cash flows of the School District of Mondovi.
Title: FOOD DISTRIBUTION Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed for the USDA Commodities Program (ALN 10.555).
Title: MEDICAL ASSISTANCE Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. Expenditures presented for the Medicaid School Based Services (SBS) Benefit represent only the federal funds for the program that the District receives from the Department of Health Services (DHS). District records should be consulted to determine the total amount expended for this program.
Title: SUBRECIPIENTS Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance are presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate. The district did not pass-through any funds to subrecipients.

Finding Details

Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.
Finding 2024-002
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number – 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: Year 2024 Award Period: 7/1/23-6/30/24 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During Auditor testing over procurement, we noted the District did not follow its established procedures for two procurement sample items. This sample items were over the micro-purchase threshold and required procedures for the small purchase method. The District did not appropriately maintain documentation when entering into these procurements. Context: The error was noted in 2 of 2 items tested. Questioned Costs: None Cause: The condition is due to staff turnover. Repeat Finding: None Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the District follows their established procurement policies. Views of Responsible Officials: The District agrees with this finding.