FAC Explorer

Audit 348509

FY End
2024-06-30
Total Expended
$1.69M
Findings
4
Programs
14
Organization: Greenwood School District (WI)
Year: 2024 Accepted: 2025-03-26
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537274 2024-001 Significant Deficiency - L
537275 2024-001 Significant Deficiency - L
1113716 2024-001 Significant Deficiency - L
1113717 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $235,998 - 0
84.027 Special Education Grants to States $118,702 - 0
93.778 Medical Assistance Program $74,773 - 0
10.553 School Breakfast Program $59,124 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,116 - 0
10.555 National School Lunch Program $20,179 - 0
10.559 Summer Food Service Program for Children $16,729 - 0
84.424 Student Support and Academic Enrichment Program $11,418 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $10,353 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,622 - 0
84.173 Special Education Preschool Grants $3,735 - 0
84.358 Rural Education $3,361 - 0
84.425 Education Stabilization Fund $3,090 Yes 1
10.582 Fresh Fruit and Vegetable Program $697 - 0

Contacts

Name Title Type
DA5EAJZMGME7 Casey Susa Auditee
7152676101 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of the District under programs of the federal government and state agencies for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Wisconsin State Single Audit Guidelines, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents 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.
Title: NONCASH TRANSACTIONS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The District received $20,179 of Federal non-cash commodities passed through the Wisconsin Department of Instruction.
Title: SUBRECIPIENT RELATIONSHIPS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The District did not remit any funds to subrecipients.
Title: SPECIAL EDUCATION AND SCHOOL AGE PARENTS PROGRAM Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The District has selected to use a rate other than the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The eligible costs of under the State Special Education Program are $985,086 for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Condition: During a review of the District’s filed data collection forms, it was discovered that the form was not filed timely for the previous single audit. Criteria: The District is required to follow federal laws and guidelines issued by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Cause: The District did not file the form by the required deadline issued by the Federal Office of Management and Budget for the previous fiscal year’s single audit. Effect: The District did not comply with the compliance requirements as provided by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Recommendation: It was recommended that the District prioritize filing the data collection form when complete as part of the single audit finalization process. Corrective Action Plan: The District acknowledges the finding and will prioritize filing the data collection form when complete as part of the single audit finalization process.
Finding 2024-001
Condition: During a review of the District’s filed data collection forms, it was discovered that the form was not filed timely for the previous single audit. Criteria: The District is required to follow federal laws and guidelines issued by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Cause: The District did not file the form by the required deadline issued by the Federal Office of Management and Budget for the previous fiscal year’s single audit. Effect: The District did not comply with the compliance requirements as provided by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Recommendation: It was recommended that the District prioritize filing the data collection form when complete as part of the single audit finalization process. Corrective Action Plan: The District acknowledges the finding and will prioritize filing the data collection form when complete as part of the single audit finalization process.
Finding 2024-001
Condition: During a review of the District’s filed data collection forms, it was discovered that the form was not filed timely for the previous single audit. Criteria: The District is required to follow federal laws and guidelines issued by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Cause: The District did not file the form by the required deadline issued by the Federal Office of Management and Budget for the previous fiscal year’s single audit. Effect: The District did not comply with the compliance requirements as provided by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Recommendation: It was recommended that the District prioritize filing the data collection form when complete as part of the single audit finalization process. Corrective Action Plan: The District acknowledges the finding and will prioritize filing the data collection form when complete as part of the single audit finalization process.
Finding 2024-001
Condition: During a review of the District’s filed data collection forms, it was discovered that the form was not filed timely for the previous single audit. Criteria: The District is required to follow federal laws and guidelines issued by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Cause: The District did not file the form by the required deadline issued by the Federal Office of Management and Budget for the previous fiscal year’s single audit. Effect: The District did not comply with the compliance requirements as provided by the Federal Office of Management and Budget for filing the data collection form as part of the finalization process for the single audit. Recommendation: It was recommended that the District prioritize filing the data collection form when complete as part of the single audit finalization process. Corrective Action Plan: The District acknowledges the finding and will prioritize filing the data collection form when complete as part of the single audit finalization process.