FAC Explorer

Audit 406824

FY End
2025-06-30
Total Expended
$903,438
Findings
1
Programs
11
Organization: Campbellsport School District (WI)
Year: 2025 Accepted: 2026-07-09
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223469 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $319,284 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $172,097 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $142,086 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $126,991 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $24,004 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $15,362 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $15,000 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $10,551 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $9,400 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $7,272 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $6,218 Yes 0

Contacts

Name Title Type
JPZ4NES3WL67 Tom Wissink Auditee
9205338381 Paul Frantz 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 Campbellsport 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, they are not intended to and do not present the financial position, changes in net position or cash flows of the District.
Eligible costs of Special Education under project 011 were $2,608,471 for the year ended June 30, 2025.
The District received federal and state awards from the following pass-through agencies: WI DPI Wisconsin Department of Public Instruction WI DHS Wisconsin Department of Health Services WI DOJ Wisconsin Department of Justice CESA 6 Cooperative Educational Service Agency 6
The District's federal oversight agency for audits is the U.S. Department of Education. The District's state cognizant agency is the Wisconsin Department of Public Instruction.

Finding Details

Finding 2025-003
Criteria: Per the Wisconsin Department of Health Services Audit Guide, transportation costs charged to SBS must be based off records that support inclusion in the quarterly and annual reporting. Condition/Context: We noted that the detail provided for transportation costs did not match the total transportation costs reported in the annual cost report. Cause: Costs were reported that did not match the District's general ledger. Questioned Costs: Unknown Effect: Inaccurate reporting may cause the District to receive more or less funding than entitled to. Recommendation: We recommend that the District develop procedures to ensure that reporting of costs is supported by general ledger amounts. District Response and Corrective Action Plan: The District has implemented procedures where amounts reported on the SBS Quarterly and Annual reporting are tied out directly to financial system reports. The business manager and Assistant Superintendent of Teaching & Learning will both review the amounts included in the filings.