FAC Explorer

Audit 34785

FY End
2022-06-30
Total Expended
$3.21M
Findings
2
Programs
12
Organization: Ellsworth Community School District (WI)
Year: 2022 Accepted: 2022-12-27
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28406 2022-004 Significant Deficiency - N
604848 2022-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $444,089 - 0
93.778 Medical Assistance Program $320,272 Yes 0
10.553 School Breakfast Program $274,460 Yes 0
84.010 Title I Grants to Local Educational Agencies $131,942 - 0
10.555 National School Lunch Program $77,879 Yes 0
32.009 Emergency Connectivity Fund Program $41,307 - 0
84.367 Improving Teacher Quality State Grants $32,783 - 0
84.173 Special Education_preschool Grants $17,670 - 0
84.424 Student Support and Academic Enrichment Program $7,159 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,014 - 0
84.425 Education Stabilization Fund $3,476 Yes 0
10.556 Special Milk Program for Children $1,482 Yes 0

Contacts

Name Title Type
YME7QNEC8AS5 Barry Cain Auditee
7152733900 Dan Walker Auditor
No contacts on file

Notes to SEFA

Title: Special Education and School Age Parents Program Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state award activity of the District under programs of the federal and state government for the year ended June 30, 2022. 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 State of Wisconsin Single Audit Guidelines. 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, changes in net position, or cash flows of the District. Expenditures reported on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 2021-2022 eligible costs under the State Special Education Program are $2,925,388.

Finding Details

Finding 2022-004
Federal program information: Funding agency: U.S. Department of Education Title: COVID-19 - Education Stabilization Fund AL number: 84.425D Award year and number: 2022-471659-DPI-ESSERFII-163 Criteria - Recipients and subrecipients that use Education Stabilization funds for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition- One of the two contractors reviewed for this grant did not know about the Davis-Bacon prevailing wage requirement and did not submit certified payrolls. Cause- The District is responsible for overseeing the construction projects and did not include the Davis-Bacon prevailing wage requirement clauses in the contracts and did not follow up with the contractors to verify that they submitted certified payrolls in a timely manner. Effect- Eligible costs could be disallowed. Recommendation- We recommend that Davis-Bacon prevailing wage clauses should be included in construction contracts that utilize more than $2,000 of federal funding and the District should obtain and review the prevailing wage documentation in a timely manner. Management's Response- The District will work to establish procedures to include the Davis-Bacon prevailing wage requirement clauses in construction contracts that use federal funding. The District will also work on establishing procedures to verify that these contractors and subcontractors submit certified payrolls prior to approval of the invoices from the contractors and subcontractors for payment.
Finding 2022-004
Federal program information: Funding agency: U.S. Department of Education Title: COVID-19 - Education Stabilization Fund AL number: 84.425D Award year and number: 2022-471659-DPI-ESSERFII-163 Criteria - Recipients and subrecipients that use Education Stabilization funds for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. Condition- One of the two contractors reviewed for this grant did not know about the Davis-Bacon prevailing wage requirement and did not submit certified payrolls. Cause- The District is responsible for overseeing the construction projects and did not include the Davis-Bacon prevailing wage requirement clauses in the contracts and did not follow up with the contractors to verify that they submitted certified payrolls in a timely manner. Effect- Eligible costs could be disallowed. Recommendation- We recommend that Davis-Bacon prevailing wage clauses should be included in construction contracts that utilize more than $2,000 of federal funding and the District should obtain and review the prevailing wage documentation in a timely manner. Management's Response- The District will work to establish procedures to include the Davis-Bacon prevailing wage requirement clauses in construction contracts that use federal funding. The District will also work on establishing procedures to verify that these contractors and subcontractors submit certified payrolls prior to approval of the invoices from the contractors and subcontractors for payment.