FAC Explorer

Audit 392398

FY End
2025-06-30
Total Expended
$812,161
Findings
7
Programs
15
Organization: Greenwood School District (WI)
Year: 2025 Accepted: 2026-03-17
Auditor: LAUTERBACH & AMEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1180725 2025-001 Material Weakness Yes L
1180726 2025-001 Material Weakness Yes L
1180727 2025-001 Material Weakness Yes L
1180728 2025-001 Material Weakness Yes L
1180729 2025-001 Material Weakness Yes L
1180730 2025-001 Material Weakness Yes L
1180731 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $288,133 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $77,163 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $57,959 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $31,009 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $23,112 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $17,948 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $12,098 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $10,000 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,476 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $3,944 Yes 0
84.051 CAREER AND TECHNICAL EDUCATION -- NATIONAL PROGRAMS $2,621 Yes 0
84.358 RURAL EDUCATION $1,778 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $1,310 Yes 1
84.425 EDUCATION STABILIZATION FUND $910 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $438 Yes 0

Contacts

Name Title Type
DA5EAJZMGME7 Casey Susa Auditee
7152676101 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 $23,112 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 $761,483 for the year ended June 30, 2025.

Finding Details

Finding 2025-001
Condition: The District's meal reimbursement claim did not align with supporting meal counts. Criteria: The District reports number of meals provided to the Wisconsin Department of Public Instruction for reimbursement. Cause: The District's review process over the monthly claims did not detect a difference between the prepared claim and the supporting documentation. Effect: The District may have received incorrect funding amounts from the Wisconsin Department of Public Instruction. Recommendation: It is recommended that the District review procedures around preparing meal reimbursement claims. Corrective Action Plan: The District will review their current review procedures around preparing meal reimbursement claims.