FAC Explorer

Audit 34062

FY End
2022-06-30
Total Expended
$1.01M
Findings
6
Programs
10
Organization: Dodgeland School District (WI)
Year: 2022 Accepted: 2023-01-10
Auditor: Erickson & Associates S C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39581 2022-002 Significant Deficiency Yes P
39582 2022-002 Significant Deficiency Yes P
39583 2022-002 Significant Deficiency Yes P
616023 2022-002 Significant Deficiency Yes P
616024 2022-002 Significant Deficiency Yes P
616025 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $367,968 Yes 1
84.027 Special Education_grants to States $229,858 - 0
93.778 Medical Assistance Program $150,581 - 0
84.010 Title I Grants to Local Educational Agencies $98,757 - 0
10.553 School Breakfast Program $69,440 Yes 1
84.367 Improving Teacher Quality State Grants $30,380 - 0
84.424 Student Support and Academic Enrichment Program $12,599 - 0
84.425 Education Stabilization Fund $12,467 - 0
84.173 Special Education_preschool Grants $7,189 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,259 - 0

Contacts

Name Title Type
U29LD8526SM3 Laura Grossman Auditee
9203864404 Kelly Schuh Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
Finding 2022-002
2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
Finding 2022-002
2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
Finding 2022-002
2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
Finding 2022-002
2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.
Finding 2022-002
2022-002 Lack of Adequate Segregation of Duties Condition: The Size of the District's office staff precludes an adequate segregation of accounting and reporting functions necessary to ensure an adequate internal control system. Criteria: We are required to report on whether the District has appropriate segregation of duties relating to all aspects of its bookkeeping and accounting procedures. Good internal control requires a complete separation of duties with respect to the handling and recording of transactions. Cause: The additional costs of hiring additional support staff to achieve complete segregation of duties would outweigh the derived benefits. Effect: Proper segregation of duties in the system of control is not accomplished. Identification of a Repeat Finding: This is a repeat finding from previous audits, see 2021-002. Recommendation: The District should continue to evaluate the cost/benefit of hiring additional support staff to achieve complete segregation of duties. The Board of Education should remain involved with review of and oversight regarding the District's financial statements and budgets.