FAC Explorer

Audit 383167

FY End
2025-06-30
Total Expended
$13.52M
Findings
8
Programs
16
Organization: Sheboygan Area School District (WI)
Year: 2025 Accepted: 2026-01-21
Auditor: 410746749

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170199 2025-003 Material Weakness Yes I
1170200 2025-003 Material Weakness Yes I
1170201 2025-003 Material Weakness Yes I
1170202 2025-003 Material Weakness Yes I
1170203 2025-003 Material Weakness Yes I
1170204 2025-003 Material Weakness Yes I
1170205 2025-003 Material Weakness Yes I
1170206 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.778 MEDICAL ASSISTANCE PROGRAM $1.22M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $1.15M Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $537,535 Yes 1
84.425D EDUCATION STABILIZATION FUND $531,044 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $393,834 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $303,300 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $223,043 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $135,079 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $107,689 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $96,636 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $63,026 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $62,773 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $16,861 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $10,765 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $10,674 Yes 1
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $6,463 Yes 0

Contacts

Name Title Type
V6W8BRQX6DZ9 Eric Spielman Auditee
9204593525 Bryan Grunewald Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal and state awards for the Sheboygan Area 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 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 awards have been passed through the following entities: WI DHS – Wisconsin Department of Health Services WI DPI – Wisconsin Department of Public Instruction

Finding Details

Finding 2025-003
2025-003 Suspension & Debarment Federal Agency: U.S. Department of Agriculture, U.S. Department of Agriculture Federal Program Names: Child Nutrition Cluster, Special Education Cluster (IDEA) Assistance Listing Numbers: 10.553, 10.555, 10.559, 84.027, 84.173 Federal Award Year: 2023-2024 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2024-595271-DPI-SB-SEVERE-546, 2024-595271-DPI-NSL-547, 2024-595271-DPI-SFSP-586, 2024-595271-DPI-FLOW-341, CCEIS-Unknown-341, 2023-595271-DPI-ES3-342, 2024-595271-DPI-ES3-342, 2024-595271-DPI-WCCA-343, 2024-595271-DPI-PRESCH-347 Award Periods: 07/01/2024 – 06/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal entities 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 nonprocurement 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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the District has policies and procedures relating to suspension and debarment, they were not completed before entering into a covered transaction. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors in accordance with the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The District did not consistently follow the policy and procedures that are currently in place. Effect: The District is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes, 2024-004. Recommendation: We recommend the District review the policies and procedures and enhance as necessary to ensure suspension and debarment requirements are met. View of Responsible Officials: There is no disagreement with the finding.