FAC Explorer

Audit 336993

FY End
2024-06-30
Total Expended
$3.02M
Findings
10
Programs
14
Organization: School District of West Depere (WI)
Year: 2024 Accepted: 2025-01-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518534 2024-002 Significant Deficiency - I
518535 2024-002 Significant Deficiency - I
518536 2024-002 Significant Deficiency - I
518537 2024-002 Significant Deficiency - I
518538 2024-002 Significant Deficiency - I
1094976 2024-002 Significant Deficiency - I
1094977 2024-002 Significant Deficiency - I
1094978 2024-002 Significant Deficiency - I
1094979 2024-002 Significant Deficiency - I
1094980 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $198,296 - 0
10.555 National School Lunch Program $167,868 Yes 1
10.559 Summer Food Service Program for Children $103,147 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $69,275 - 0
84.060 Indian Education Grants to Local Educational Agencies $57,801 - 0
84.027 Special Education Grants to States $52,499 - 0
84.010 Title I Grants to Local Educational Agencies $29,668 - 0
84.048 Career and Technical Education -- Basic Grants to States $19,648 - 0
84.424 Student Support and Academic Enrichment Program $17,845 - 0
10.553 School Breakfast Program $13,276 Yes 1
84.173 Special Education Preschool Grants $12,900 - 0
84.425 Education Stabilization Fund $10,118 Yes 0
84.365 English Language Acquisition State Grants $9,844 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,847 - 0

Contacts

Name Title Type
UA8DDX3KM9G3 Jason Melotte Auditee
9203371393 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 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedules of expenditures of federal and state awards for the West De Pere School District are presented in accordance with the requirements of the 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 or changes in net position of the District.
Title: OVERSIGHT AGENCIES 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 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The federal and state oversight agencies for the District are as follows: Federal – U.S. Department of Education State – Wisconsin Department of Public Instruction
Title: PASS-THROUGH ENTITIES 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 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Federal and State awards have been passed through the following entities: WI DPI – Wisconsin Department of Public Instruction WI DHS – Wisconsin Department of Health Services CESA #7 – Cooperative Educational Service Agency #7 Brown County, Wisconsin

Finding Details

Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding
Finding 2024-002
Control Deficiencies Suspension and Debarment – Child Nutrition Cluster Type of Finding: Significant deficiency in internal control compliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Agency: Wisconsin Department of Instruction Pass-Through Number(s): 2024-056328-DPI-SB-546, 2024-056328-DPI-NSL-547, 2024-056328-DPI-SFSP-586 Award Period: 7/1/23 – 6/30/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The organization should have procedures for verifying that an entity with which it plans to enter a covered transaction is not debarred, suspended, or otherwise excluded (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Condition: The District has a policy in place that meets the requirements of Uniform Guidance, however, the policy was not followed in 2023-2024. Questioned Costs: None noted. Context: For 5 out of 5 vendors tested, the District did not have documentation of checking for suspension and debarment. Cause: Due to turnover in the Food Service Director Position and related support staff, new Food Service Director was not able to produce documentation that suspension and debarment was checked for the vendors tested. Effect: The district could potentially be using Federal Grant dollars for suspended or debarred vendors Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement a process to check for suspension and debarment for all vendors exceeding the threshold for purchases. Views of responsible officials: There is no disagreement with the finding