FAC Explorer

Audit 342680

FY End
2024-06-30
Total Expended
$1.01M
Findings
6
Programs
9
Organization: School District of Glenwood City (WI)
Year: 2024 Accepted: 2025-02-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523411 2024-003 Material Weakness Yes I
523412 2024-003 Material Weakness Yes I
523413 2024-003 Material Weakness Yes I
1099853 2024-003 Material Weakness Yes I
1099854 2024-003 Material Weakness Yes I
1099855 2024-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $395,914 Yes 0
84.027 Special Education Grants to States $177,009 - 0
84.010 Title I Grants to Local Educational Agencies $94,309 - 0
93.778 Medical Assistance Program $52,798 - 0
10.553 School Breakfast Program $46,805 Yes 1
10.555 National School Lunch Program $34,843 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $15,355 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.173 Special Education Preschool Grants $5,833 - 0

Contacts

Name Title Type
TH8AN8RWV8T4 Patrick Olson Auditee
7152654757 Dan Carlson 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent 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 District 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 District, they are not intended to and do not present the financial position or changes in net position of the District.
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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent 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 (Assistance Listing #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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent 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.

Finding Details

Finding 2024-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Finding 2024-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Finding 2024-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Finding 2024-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Finding 2024-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with
Finding 2024-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: Not Available Pass-Through Agency: WI – DPI Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547 Award Period: July 1, 2023-June 30, 2024 Type of Finding: Material weakness in internal control over compliance and other matter Condition: The District lacks policies on procurement and suspension/debarment. Criteria or specific requirement: The District is responsible for establishing procurement and suspension/debarment policies that follows related requirements outlined in Uniform Guidance. Context: During our testing, it was noted that the District did not establish a policy on procurement and suspension/debarment. Repeat Finding: This was reported as a finding in the prior year as 2023-002. Effect: The potential exists that compliance requirements are not being met if the District is not familiar with Uniform Guidance compliance requirements. Cause: The District was not aware that it needed to establish a procurement and suspension/debarment policies that follow the requirements outlined in Uniform Guidance. Recommendation: The District should adopt procurement and suspension/debarment policies that meet Uniform Guidance compliance requirements. Views of Responsible Officials and planned corrective actions: There is no disagreement with