FAC Explorer

Audit 388731

FY End
2025-06-30
Total Expended
$841,925
Findings
5
Programs
13
Organization: Wild Rose School District (WI)
Year: 2025 Accepted: 2026-02-24
Auditor: LAUTERBACH & AMEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175100 2025-001 Material Weakness Yes E
1175101 2025-001 Material Weakness Yes E
1175102 2025-001 Material Weakness Yes E
1175103 2025-001 Material Weakness Yes E
1175104 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $147,381 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $130,056 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $121,948 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $113,131 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $100,536 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $58,560 Yes 1
84.358 RURAL EDUCATION $48,012 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $29,673 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $20,863 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,907 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $5,510 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $4,356 Yes 1
84.425 EDUCATION STABILIZATION FUND $4,000 Yes 0

Contacts

Name Title Type
M7DNYD445BJ8 Andrea Havlovitz Auditee
9206224203 Don Shaw Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of the District under programs of the federal government and state agencies for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Wisconsin Public School District Audit Manual, Wisconsin State Single Audit Guidelines, Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The District received $32,162 of Federal non-cash commodities passed through the Wisconsin Department of Instruction.
The District did not remit any funds to subrecipients.
The eligible costs of under the State Special Education Program are $404,495 for the year ended June 30, 2025.

Finding Details

Finding 2025-001
Condition: The District had one missing application and two instances of students being claimed in the incorrect eligibility category. Criteria: The United States Department of Agriculture has guidelines on eligibility for who qualifies for free and reduced lunches. Cause: The District's did not maintain all applications for review, one student qualified for reduced priced meals but paid full price, and one student was claimed as free when they should have been paying full price. Effect: The District may have received incorrect levels of funding from WI DPI and overcharged paid meals. Recommendation: We recommend the District retain and review all applications and eligibility information and compare the results of that review to the District’s food service program. Corrective Action Plan: The District will improve their review processes to ensure applications are all retained and direct certification information is correctly applied.