FAC Explorer

Audit 338043

FY End
2024-06-30
Total Expended
$1.56M
Findings
2
Programs
14
Organization: Randolph School District (WI)
Year: 2024 Accepted: 2025-01-15
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519287 2024-002 - - M
1095729 2024-002 - - M

Programs

ALN Program Spent Major Findings
84.184 School Safely National Activities $821,844 Yes 1
84.027 Special Education Grants to States $120,942 - 0
93.778 Medical Assistance Program $99,999 - 0
84.010 Title I Grants to Local Educational Agencies $72,328 - 0
84.358 Rural Education $24,605 - 0
10.555 National School Lunch Program $22,080 - 0
10.553 School Breakfast Program $19,773 - 0
16.710 Public Safety Partnership and Community Policing Grants $15,512 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $12,767 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education Preschool Grants $5,506 - 0
84.425 Education Stabilization Fund $4,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,485 - 0
10.559 Summer Food Service Program for Children $2,892 - 0

Contacts

Name Title Type
RYLTH42M2VG9 Diane Pertzborn Auditee
9203262427 Tara Bast Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in preparation of the financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. The accompanying schedules of expenditures of Federal and State Awards include the federal and state grant activity of the Randolph School District (the “District”).
Title: Food Distribution Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in preparation of the financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed ($22,080).
Title: Medical Assistance Accounting Policies: The accounting records for the grant programs are maintained on the modified accrual basis of accounting. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in preparation of the financial statements. 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. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. Expenditures presented for the Medicaid SBS Benefit represent only the federal funds for the program that the District receives from the Wisconsin Department of Health Services. District records should be consulted to determine the total amount expended for this program.

Finding Details

Finding 2024-002
Finding #2024-002: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, it was determined that although the District did sufficiently monitor subrecipient awards, there was no formal written agreement between the District and the subrecipient to document the terms and conditions of the subrecipient awards. Effect: The District’s system of monitoring is not formal or uniform which could result in misunderstandings and miscommunication between the District and the subrecipients. Cause:The District does not have a formal written agreement between the District and the sub-recipients. Criteria:It is necessary under U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that any federal funds passed through to a subrecipient be appropriately monitored and that the subrecipient is properly informed of the grant requirements. Recommendation: We recommend that the District have written agreements signed by all parties that fully explain the federal grant requirements and include other appropriate language to protect the District and to further document the District’s compliance regarding subrecipient monitoring. Response: The District will implement a formal written agreement between the District and subrecipients.
Finding 2024-002
Finding #2024-002: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, it was determined that although the District did sufficiently monitor subrecipient awards, there was no formal written agreement between the District and the subrecipient to document the terms and conditions of the subrecipient awards. Effect: The District’s system of monitoring is not formal or uniform which could result in misunderstandings and miscommunication between the District and the subrecipients. Cause:The District does not have a formal written agreement between the District and the sub-recipients. Criteria:It is necessary under U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that any federal funds passed through to a subrecipient be appropriately monitored and that the subrecipient is properly informed of the grant requirements. Recommendation: We recommend that the District have written agreements signed by all parties that fully explain the federal grant requirements and include other appropriate language to protect the District and to further document the District’s compliance regarding subrecipient monitoring. Response: The District will implement a formal written agreement between the District and subrecipients.