FAC Explorer

Audit 379850

FY End
2025-06-30
Total Expended
$4.32M
Findings
2
Programs
13
Organization: Shawano School District (WI)
Year: 2025 Accepted: 2026-01-07
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168106 2025-002 Material Weakness Yes I
1168107 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.03M Yes 1
84.425U ARPA-GENERAL EDUCATION $794,856 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $478,833 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $442,118 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $184,916 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $177,283 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $141,140 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $118,168 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $46,886 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $42,342 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $26,142 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $22,510 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $1,233 Yes 0

Contacts

Name Title Type
RDRNGNFXKH94 Janice Boucher Auditee
7155263194 Leah Lasecki Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal and state awards for the Shawano 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 for the year ended June 30, 2025. 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 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

Finding Details

Finding 2025-002
2025-002 Special Education Cluster: Suspension and Debarment Federal Agency: United States Department of Education Federal program Name: Special Education Cluster Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number and Year: Unknown Pass-through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024/2025-585264-DPI-FLOW-341, 2024/2025-585264-DPI-PRESCH-347 Award Period: 07/01/2024 – 06/30/2025 Compliance Requirements Affected: Procurement, Suspension, and Debarment Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR 200.214 requires non-Federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a non-Federal entity enters into a covered transactions with an entity at a lower tier, the non-Federal entity must verify that the entity, as described in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: During our testing we noted the District does not have a consistent procedure in place for verifying that vendors are not debarred, suspended, or otherwise excluded. Questioned costs: None Context: In our testing of suspension and debarment, we noted that the District did not retain documentation related to suspension and debarment for two of the four vendors that were selected for testing. Cause: The District did not follow their Federal Funds Procurement and Suspension and Debarment Policy related to appropriate methods of procurement and suspension and debarment. Effect: The District could contract with a vendor that has been suspended or debarred from receiving Federal Funds. Repeat Finding: 2024-005 Recommendation: We recommend that the District reviews its procedures to ensure the District’s suspension and debarment policy is being consistently followed. We further recommend that the District requires all grant administrators to receive training on Federal suspension and debarment regulations. View of Responsible Officials: There is no disagreement with this audit finding. See corrective action plan.