FAC Explorer

Audit 374250

FY End
2025-06-30
Total Expended
$1.54M
Findings
4
Programs
10
Organization: Oconto Falls Public School District (WI)
Year: 2025 Accepted: 2025-12-12
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164639 2025-002 Material Weakness Yes I
1164640 2025-002 Material Weakness Yes I
1164641 2025-002 Material Weakness Yes I
1164642 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $477,504 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $285,511 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $230,874 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $68,666 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $38,096 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $27,645 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $13,306 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $13,297 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $13,102 Yes 1
84.425W EDUCATION STABILIZATION FUND $1,572 Yes 0

Contacts

Name Title Type
NXLHMRL24QE7 Kim Sinclair Auditee
9208484471 Scott Sternhagen, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal and state awards for the Oconto Falls Public School District are 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 the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the District. 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.
Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
The federal and state oversight agencies for the District are as follows: • Federal – U.S. Department of Education • State – Wisconsin Department of Public Instruction
Federal awards have been passed through the following entities: • WI DHS – Wisconsin Department of Health Services • WI DPI – Wisconsin Department of Public Instruction • CESA #8 – Cooperative Educational Services Agency #8

Finding Details

Finding 2025-002
2025-002 Suspension and Debarment Federal Agency: WI Department of Public Instruction Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.CNC Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-424074-DPI-SP-SEVERE-546/ 2025-424074-DPI-SB-546/ 2025-424074-DPI-NSL-547 Award Period: 07/1/2024-6/30/2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Recipients and subrecipients are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The District has policies and procedures in place to safeguard its assets and establish related controls over suspended or debarred vendors. However, documentation was not retained to ensure compliance with requirements of Uniform Guidance. Questioned Costs: None Context: As part of our audit we tested three vendors. On all three vendors it was noted that the District did not follow the established policies regarding suspension & debarment. Cause: While the District has polices related to suspension and debarment, it did not consistently follow its internal procedures or Uniform Guidance for documentation retention. Effect: Without sufficient documentation, the District cannot demonstrate that suspension and debarment transactions were conducted in accordance with Uniform Guidance. This increases the risk of noncompliance and potential transactions with suspended or debarred vendors. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District ensures its policies are in effect by verifying vendors are not suspended or debarred and proper documentation is maintained of this verification. Views of Responsible Officials: There is no disagreement with this finding.