FAC Explorer

Audit 37464

FY End
2022-06-30
Total Expended
$1.60M
Findings
10
Programs
15
Organization: School District of Webster (WI)
Year: 2022 Accepted: 2023-01-16
Auditor: Two Rivers Accounting LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39599 2022-005 Material Weakness - L
39600 2022-005 Material Weakness - L
39601 2022-005 Material Weakness - L
39602 2022-005 Material Weakness - L
39603 2022-005 Material Weakness - L
616041 2022-005 Material Weakness - L
616042 2022-005 Material Weakness - L
616043 2022-005 Material Weakness - L
616044 2022-005 Material Weakness - L
616045 2022-005 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund - Esser II General $504,151 Yes 0
10.555 National School Lunch Program - Covid-19 $360,448 Yes 1
84.027 Special Education_grants to States $196,229 - 0
84.010 Title I Grants to Local Educational Agencies $167,343 - 0
10.553 School Breakfast Program - Covid-19 $135,738 Yes 1
93.778 Medical Assistance Program $66,421 - 0
32.009 Emergency Connectivity Fund Program $44,173 - 0
10.553 School Breakfast Program - Food Distribution $33,566 Yes 1
84.367 Improving Teacher Quality State Grants $29,996 - 0
10.559 Summer Food Service Program for Children - Covid-19 $18,480 Yes 1
10.555 National School Lunch Program - Snack Program - Covid-19 $15,493 Yes 1
84.424 Student Support and Academic Enrichment Program $10,610 - 0
84.173 Special Education_preschool Grants $9,162 - 0
84.048 Career and Technical Education -- Basic Grants to States - Carl Perkins $4,777 - 0
84.425 Education Stabilization Fund - Esser II Sped $4,041 Yes 0

Contacts

Name Title Type
D2D9ANKTLN46 Crystal Houman Auditee
7158664391 Brandon Willger Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 Schedule 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. The accompanying schedules of expenditures of federal awards and state financial assistance includes the federal and state award activity of the School District of Webster 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 of Federal Awards (Uniform Guidance), Wisconsin State Single Audit Guidelines and Wisconsin Public School District Audit Manual. Because the Schedule presents only a selected portion of the operations of the School District of Webster, are not intended to and does not present the financial position, changes in net position, or cash flows of the School District of Webster.
Title: Note 4: Food Distribution Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 Schedule 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. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed, $33,566. At June 30, 2022, the District had an immaterial amount of food commodities in inventory.
Title: Note 5: Medical Assistance Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 Schedule 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. Expenditures presented for Medicaid School Based Services (SBS) Benefit represent only the federal funds for the program that the District receives from the Wisconsin Department of Health Services (DHS). District records should be consulted to determine the total amount expended for this program.
Title: Note 6: Special Education and School Age Parents Program Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 Schedule 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 $1,012,831.
Title: Note 7: Oversight Agencies Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 Schedule 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. The Districts federal oversight agency is the U.S. Department of Education. The Districts state cognizant agency is the Wisconsin Department of Public Instruction.

Finding Details

Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.
Finding 2022-005
The District must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15(c)). The District submitted eight incorrect claims during five months during the reporting period. The District reviewed the reporting submissions but was outside of the required 60 day reporting window. The District has not established controls to ensure that all reports were completed and filed accurately and timely. We recommend that management should develop and implement appropriate controls to ensure the District is reporting meals served accurately and timely to the Wisconsin Department of Public Instruction to ensure it is reimbursed for the meals served. Note: The District has implemented the necessary controls to resolve the issue prior to the issuance of this report. The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding has been resolved as of the date of this report.