FAC Explorer

Audit 336873

FY End
2024-06-30
Total Expended
$1.35M
Findings
4
Programs
12
Organization: Southern Door County School District (WI)
Year: 2024 Accepted: 2025-01-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518448 2024-004 Material Weakness - I
518449 2024-005 Material Weakness - I
1094890 2024-004 Material Weakness - I
1094891 2024-005 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $319,804 - 0
84.425 Education Stabilization Fund $181,251 Yes 0
84.287 Twenty-First Century Community Learning Centers $132,656 - 0
93.778 Medical Assistance Program $103,693 - 0
16.839 Stop School Violence $75,260 Yes 2
10.553 School Breakfast Program $62,150 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $25,000 - 0
84.424 Student Support and Academic Enrichment Program $10,890 - 0
84.173 Special Education Preschool Grants $10,089 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,540 - 0
10.555 National School Lunch Program $4,826 Yes 0
84.010 Title I Grants to Local Educational Agencies $309 - 0

Contacts

Name Title Type
X4S8DEZNV7N4 Heather Kraeuter Auditee
9208257311 Amber Drewieske, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the 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 succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. The District elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate as allowed. The accompanying schedules of expenditures of federal and state awards for the School District of Brussels are 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 issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the District. 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, changes in net position, or cash flows of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the 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 succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. The District elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate as allowed. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCY Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the 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 succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. The District elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate as allowed. OVERSIGHT AGENCY The federal and state oversight agencies for the District are as follows: Federal – U.S. Department of Education State – Wisconsin Department of Public Instruction

Finding Details

Finding 2024-004
Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: The Southern Door County School District was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The District could be conducting business with vendors who are suspended or debarred. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-005
Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure that small purchases followed Uniform Guidance requirements of obtaining price quotes from an adequate number of qualified sources. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not obtaining price quotes from an adequate number of qualified sources for small purchases. Cause: The Southern Door County School District was unaware the of the small purchase requirement to obtain price quotes from an adequate number of qualified sources. Effect: The District could be conducting business with vendors at noncompetitive prices. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to obtain price quotes from an adequate number of qualified sources for small purchases. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-004
Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: The Southern Door County School District was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The District could be conducting business with vendors who are suspended or debarred. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-005
Federal Agency: U.S. Department of Justice Federal Program Name: STOP School Violence Assistance Listing Number: 16.839 Federal Award Identification Number and Year: 15PBJA21GG04607STOP - 2021 Pass-Through Agency: N/A - Direct Award Period: October 21, 2021 through September 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The Southern Door County School District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Southern Door County School District did not have adequate internal controls designed to ensure that small purchases followed Uniform Guidance requirements of obtaining price quotes from an adequate number of qualified sources. Questioned costs: None Context: During our testing, it was noted that the Southern Door County School District was not obtaining price quotes from an adequate number of qualified sources for small purchases. Cause: The Southern Door County School District was unaware the of the small purchase requirement to obtain price quotes from an adequate number of qualified sources. Effect: The District could be conducting business with vendors at noncompetitive prices. The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Southern Door County School District design controls to ensure an adequate review process is in place to obtain price quotes from an adequate number of qualified sources for small purchases. We recommend the District's Grant Administrators review compliance requirements and follow the established policies of the district. Views of responsible officials: There is no disagreement with the audit finding.