FAC Explorer

Audit 375479

FY End
2025-06-30
Total Expended
$2.78M
Findings
2
Programs
10
Organization: Franklin Public School District (WI)
Year: 2025 Accepted: 2025-12-17
Auditor: KERBERROSE SC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165200 2025-002 Material Weakness Yes E
1165201 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $963,915 Yes 0
84.425 EDUCATION STABILIZATION FUND $356,283 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $349,003 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $180,602 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $178,659 Yes 1
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $78,652 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $56,801 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $29,299 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $28,109 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $19,100 Yes 0

Contacts

Name Title Type
V6PJQQD1A2N9 Andy Chromy Auditee
4145298230 David Minch, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of the Franklin Public School District under programs of the federal and state governments for the year ended June 30, 2025. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Because the schedules present only a select portion of operations of the District, it is not intended to, and does not, present the financial position and change in net position 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 limited as to reimbursement. The District has elected not to use the 10 percent de minimus indirect cost rate as allowable under the Uniform Guidance.
2024-2025 eligible costs under the State Special Education Program are $8,452,351.
The District’s federal oversight agency is the U.S. Department of Education. The District’s state cognizant agency is the Wisconsin Department of Public Instruction.

Finding Details

Finding 2025-002
2025-002 - Child Nutrition Cluster - Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.555 Pass-Through Agency: Food and Nutrition Service Pass-Through Entity Identifying Number: Multiple Award Period: July 1, 2024 – June 30, 2025 Exceptions: 6 exceptions out of 59 tested (10.17%) Type Of Finding: Compliance Finding and Material Weakness in Internal Control Over Compliance and Other Matter Condition: The District has not properly implemented controls to oversee the direct certification process and monitor and update the free and reduced list for known changes. Criteria: Direct Certification (DC) promotes participation in school meal programs by simplifying access to free and reduced price meals. Children are automatically (categorically) eligible for free or reduced price school meals based on their eligibility as a foster child or based on their households participation in these programs: FoodShare (SNAP), W- 2 cash benefits (TANF), Medicaid, or the Food Distribution Program on Indian Reservations (FDPIR). When a student is directly certified for free meals, the student's family does not need to complete the application for free or reduced-price meals. DC decreases administrative burden for school staff and families while improving the integrity of the certification process, as it establishes eligibility without the completion of an application. Cause: The food service software, School Cafe, matches an attribute of the student from the direct certification report to School Cafe during the import process, however, not all attributes are matched upon import causing students to be misclassified. Effect: The eligibility test requirements applicable to the grant were not met. Recommendation: We recommend management reconcile each direct certification import and work with School Cafe to ensure all student attributes are matched before import. Management’s Response: The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official: Heidi Engel, Enrollment & Transportation Coordinator, and Jessica Christensen, District Food Service Manager Anticipated Completion Date: The District intends to work towards resolving this finding for the following year.