FAC Explorer

Audit 39681

FY End
2022-06-30
Total Expended
$3.36M
Findings
6
Programs
14
Organization: Owen-Withee School District (WI)
Year: 2022 Accepted: 2023-01-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42578 2022-004 Significant Deficiency - F
42579 2022-004 Significant Deficiency - F
42580 2022-004 Significant Deficiency - F
619020 2022-004 Significant Deficiency - F
619021 2022-004 Significant Deficiency - F
619022 2022-004 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
97.047 Pre-Disaster Mitigation $1.07M Yes 0
84.425 Education Stabilization Fund $805,334 Yes 1
84.010 Title I Grants to Local Educational Agencies $272,761 - 0
10.553 School Breakfast Program $90,489 - 0
93.778 Medical Assistance Program $72,556 - 0
84.367 Improving Teacher Quality State Grants $53,021 - 0
84.424 Student Support and Academic Enrichment Program $33,405 - 0
84.027 Special Education_grants to States $31,677 - 0
10.555 National School Lunch Program $29,111 - 0
10.559 Summer Food Service Program for Children $16,096 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,366 - 0
84.173 Special Education_preschool Grants $3,211 - 0
84.358 Rural Education $1,961 - 0
84.365 English Language Acquisition State Grants $217 - 0

Contacts

Name Title Type
T85UCF8FWY61 Stacy Rasmussen Auditee
7152292151 Jon Trautman, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Districts 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of federal and state awards for the Owen-Withee 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 Wisconsin Public School District Audit Manual issued by the Wisconsin Department of Public Instruction.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, changes in net position, or cash flows of the District.
Title: SPECIAL EDUCATION AND SCHOOL AGE PARENTS Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Districts 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2021 2022 eligible costs under the State Special Education Program as reported by the District are $545,803. Compiled information required by compliance requirement 1-1 of the Special Education Audit Program was reported to the Wisconsin Department of Public Instruction.
Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Districts 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Districts 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal and state oversight agencies for the District are as follows:Federal U.S. Department of EducationState Wisconsin Department of Public Instruction
Title: PASS-THROUGH ENTITIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Districts 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal awards have been passed through the following entities:WI DHS Wisconsin Department of Health ServicesWI DPI Wisconsin Department of Public InstructionCESA #10 Cooperative Educational Services Agency #10

Finding Details

Finding 2022-004
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.
Finding 2022-004
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.
Finding 2022-004
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.
Finding 2022-004
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.
Finding 2022-004
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.
Finding 2022-004
2022-004 Equipment & Property Management ? ESSER Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-104207-DPI-ESSERFIII-165 Award Period: March 13, 2020 ? September 30, 2024 Compliance Requirement: Equipment & Property Management Condition: The District uses the Skyward capital asset module to track all asset purchases; however, there is no review of this data entry by anyone other than the preparer. Criteria: 2 CFR Sections 200.313(c) through (e) requires property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number, who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition date of disposal and sales price of the property. Cause: The process is manual to enter capital assets into the Skyward Fixed Assets software. There is no review of this data entry by anyone other than the individual entering the information into the software. Effect: The District could incorrectly track an asset purchased with federal funds and could potentially be subject to paying the funds back for the asset. Recommendation: We recommend the District should consider having another individual, besides the one performing the data entry, perform a review after the data is entered into the software. View of Responsible Officials: Refer to the management?s response per the corrective action plan.