FAC Explorer

Audit 345654

FY End
2024-06-30
Total Expended
$3.77M
Findings
2
Programs
13
Organization: Darlington Community School District (WI)
Year: 2024 Accepted: 2025-03-11
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526659 2024-002 Material Weakness - P
1103101 2024-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
97.039 Hazard Mitigation Grant $2.48M Yes 1
84.027 Special Education Grants to States $369,980 - 0
10.555 National School Lunch Program $263,680 - 0
84.010 Title I Grants to Local Educational Agencies $188,943 - 0
84.425 Education Stabilization Fund $125,435 - 0
93.778 Medical Assistance Program $119,977 - 0
10.553 School Breakfast Program $72,199 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,789 - 0
84.173 Special Education Preschool Grants $12,622 - 0
32.009 Emergency Connectivity Fund Program $11,637 - 0
84.365 English Language Acquisition State Grants $11,128 - 0
84.424 Student Support and Academic Enrichment Program $10,981 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,065 - 0

Contacts

Name Title Type
ZLHBLVP4YK61 Cale Jackson Auditee
6087762006 Brent Nelson Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Darlington Community School District and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District did not pass any amounts through to subrecipients.
Title: Food Distribution Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Darlington Community School District and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance of $47,171 is reported in the schedule at fair value of the commodities received and disbursed.
Title: Medical Assistance Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Darlington Community School District and are presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2. U.S. Code of Federal Regulations (CFR) 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. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: District does not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures presented for the Medical Assistance Program – School-Based Services represent only the federal funds received from the Wisconsin Department of Health Services. District records should be consulted to determine the total amounts expended for this program.

Finding Details

Finding 2024-002
Finding #2024-002 – Material Audit Adjustments Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. Specifically, material journal entries were made for year-end grants receivable and accounts payable related to the community safe room project. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years.
Finding 2024-002
Finding #2024-002 – Material Audit Adjustments Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. Specifically, material journal entries were made for year-end grants receivable and accounts payable related to the community safe room project. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years.