Audit 362828

FY End
2024-06-30
Total Expended
$3.49M
Findings
14
Programs
12
Year: 2024 Accepted: 2025-07-23

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
571817 2024-001 Significant Deficiency Yes L
571818 2024-001 Significant Deficiency Yes L
571819 2024-001 Significant Deficiency Yes L
571820 2024-001 Significant Deficiency Yes L
571821 2024-001 Significant Deficiency Yes L
571822 2024-001 Significant Deficiency Yes L
571823 2024-001 Significant Deficiency Yes L
1148259 2024-001 Significant Deficiency Yes L
1148260 2024-001 Significant Deficiency Yes L
1148261 2024-001 Significant Deficiency Yes L
1148262 2024-001 Significant Deficiency Yes L
1148263 2024-001 Significant Deficiency Yes L
1148264 2024-001 Significant Deficiency Yes L
1148265 2024-001 Significant Deficiency Yes L

Contacts

Name Title Type
DJJBCLJKLD48 Nathan Knitt Auditee
9205637800 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities 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 Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities 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 $106,726 of Federal non-cash commodities passed through the Wisconsin Department of Instruction.
Title: SUBRECIPIENT RELATIONSHIPS Accounting Policies: Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities 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 Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities 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 $7,309,427 for the year ended June 30, 2024.

Finding Details

Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement by free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated. Questioned Costs: $406 Recommendation: We recommend that the District establish controls to review claim documentation prior to submission.