FAC Explorer

Audit 376952

FY End
2025-06-30
Total Expended
$793,359
Findings
3
Programs
12
Organization: School District of Algoma (WI)
Year: 2025 Accepted: 2025-12-22
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166133 2025-002 Material Weakness Yes L
1166134 2025-002 Material Weakness Yes L
1166135 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.027A SPECIAL EDUCATION GRANTS TO STATES $258,878 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $128,263 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $114,685 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $61,153 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $32,483 Yes 1
84.425U ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEFF III $17,655 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $8,683 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $8,389 Yes 0
84.173A SPECIAL EDUCATION PRESCHOOL GRANTS $5,964 Yes 0
84.027X SPECIAL EDUCATION GRANTS TO STATES $5,855 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $5,597 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $595 Yes 0

Contacts

Name Title Type
DMFDPQWQRYK5 Amber Shallow Auditee
9204877001 Amber Drewieske, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal and state awards for the School District of Algoma 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, or changes in net position 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 and State awards have been passed through the following entities: CESA # 6 - Cooperative Educational Service Agency No. 6 CESA # 7 - Cooperative Educational Service Agency No. 7 WI DHS - Wisconsin Department of Health Services WI DPI - Wisconsin Department of Public Instruction

Finding Details

Finding 2025-002
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Federal Award Identification Number and Year: 2025-310070-DPI-NSL-547/ 2025-310070-DPI-SB-SEVERE-546 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: July 1, 2024 through June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: Child Nutrition claim forms submitted by the District are not reviewed by a second employee prior to submission. Accordingly, this does not allow for proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned costs: None Context: The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause: The lack of segregation of duties is due to the limited number of employees and the size of the District’s operations. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of timely review and segregation of duties. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the district designate an individual to review reports prior to submitting. Views of responsible officials: There is no disagreement with the audit finding.