FAC Explorer

Audit 397253

FY End
2025-06-30
Total Expended
$10.67M
Findings
3
Programs
13
Organization: School District of Waukesha (WI)
Year: 2025 Accepted: 2026-03-31
Auditor: LAUTERBACH & AMEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205564 2025-001 Material Weakness Yes L
1205565 2025-002 Material Weakness Yes L
1205566 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $2.00M Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.96M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $601,506 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $572,157 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $287,572 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $163,415 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $87,852 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $83,617 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $79,854 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $69,850 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $47,057 Yes 0
84.425 EDUCATION STABILIZATION FUND $24,755 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $6,100 Yes 0

Contacts

Name Title Type
YRZ6ZY8S2U57 Alison Bondar Auditee
2629701003 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 $379,957 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 $30,226,298 for the year ended June 30, 2025.

Finding Details

Finding 2025-001
Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct accounts payable balances that were improperly recorded in prior years. Criteria: A good system of internal controls would provide for accurate recording and reporting of accounts payable on a regular basis in order to provide for accurate financial reporting. Cause: Year-end entries related to accounts payable were required in order to accurately present the District’s financial statements. Effect: A material adjustment to the District’s beginning fund balance was required to properly state accounts payable.
Finding 2025-002
Condition: Supporting documentation for the monthly food service meals provided did not align with the claims reported for reimbursement in free, reduced, and paid categories. Criteria: The District is required to track free, reduced, and paid meals provided for the child nutrition program for reporting and reimbursement. Cause: The District’s internal controls did not identify discrepancies between the monthly meals provided and the amounts reported to the Wisconsin Department of Public Instruction for reimbursement. Effect: The District’s reimbursement claims were misstated.
Finding 2025-003
Condition: The District's supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Criteria: For staff and contractors that provide direct medical services, Districts are required to report amounts paid for salaries, benefits, and contracted services through quarterly financial submissions. Cause: District staff did not properly report the expense information through the quarterly financial submission. Effect: Improperly reported expenses would affect the reimbursements received by the District under the SBS Medicaid program.