FAC Explorer

Audit 387340

FY End
2025-06-30
Total Expended
$862,976
Findings
1
Programs
9
Organization: Somerset School District (WI)
Year: 2025 Accepted: 2026-02-16
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173664 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $353,617 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $179,779 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $137,032 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $71,910 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $29,268 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $21,322 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $6,090 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $4,734 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $670 Yes 0

Contacts

Name Title Type
VVELU2MSLBT4 Rod Hawkins Auditee
7152473313 Sheanne Hediger Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal and state awards (the Schedules) include the federal and state award activity of the Somerset School District (the District) under programs of the federal and state government 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 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 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.
Eligible costs for special education under project 011 were $2,914,897 for the year ended June 30, 2025.
The District's federal oversight agency for audit is the U.S. Department of Education. The District's state cognizant agency is the Wisconsin Department of Public Instruction.
The District received federal awards from the following pass-through agencies: WI DPI Wisconsin Department of Public Instruction WI DHS Wisconsin Department of Health Services CESA 11 Cooperative Educational Service Agency 11

Finding Details

Finding 2025-003
Finding 2025-003: Significant Deficiency - Internal Control over Reporting Program: Grants to States for Medicaid (School Based Services) – Medicaid Cluster Assistance Listing Number: 93.778 Award Year: 2025 Pass-Through Agency: Wisconsin Department of Health Services/CESA 11 Pass-Through ID: 44238400 Repeat of Prior Year Finding 2024-003 Criteria: A system of internal controls should be in place to achieve adequate review and approval of the Quarterly Financial Summary reports prior to submission. Review should be documented. Condition/Context: For one of the two Quarterly Financial Summary reports selected for testing, the report was prepared and submitted by the same person. There was no review performed by someone other than the preparer. The sample was not statistically valid. Cause: There is improper segregation of duties surrounding the preparation and submission of Quarterly Financial Summary reports. Effect: Errors in quarterly reporting may go undetected by the District. Questioned Costs: None noted. Recommendation: We recommend the District implement a system to review the Quarterly Financial Summary reports prior to submission. Documentation of these reviews should be maintained. Views of Responsible Officials: Management accepts finding 2025-003 and will update procedures as recommended.