FAC Explorer

Audit 41803

FY End
2022-06-30
Total Expended
$3.16M
Findings
2
Programs
11
Organization: Plymouth Joint School District (WI)
Year: 2022 Accepted: 2023-01-02
Auditor: Corson Peterson & Hamann S C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43698 2022-002 - - N
620140 2022-002 - - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $929,874 - 0
84.425 Education Stabilization Fund $718,992 Yes 0
84.027 Special Education_grants to States $412,535 - 0
93.778 Medical Assistance Program $331,560 Yes 1
84.010 Title I Grants to Local Educational Agencies $232,630 - 0
10.553 School Breakfast Program $152,704 - 0
84.027 Special Education_grants to States (arpa) $101,329 - 0
84.367 Improving Teacher Quality State Grants $54,613 - 0
84.173 Special Education_preschool Grants $19,842 - 0
84.424 Student Support and Academic Enrichment Program $14,464 - 0
84.173 Special Education_preschool Grants (arpa) $11,488 - 0

Contacts

Name Title Type
CR97FQA4XSF5 Amy Williams Auditee
9208922661 David Hamann Auditor
No contacts on file

Notes to SEFA

Title: Note 4. Food Donations Accounting Policies: Note 1. Basis of Presentation The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedules) include the federal and state award activity of the Plymouth Joint School District under programs of the federal and state government for the year ended June 30, 2022. 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 requirements of the Wisconsin State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the Plymouth Joint School District, they are not intended to and do not present the financial position or changes in net position of the Plymouth Joint School District. Note 2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and as applicable, the cost principles contained in the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Note 3. 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. Commodities received during the year that are included in the federal expenditures are valued by the federal agency.
Title: Note 5. Special Education and School Age Parents Program Accounting Policies: Note 1. Basis of Presentation The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedules) include the federal and state award activity of the Plymouth Joint School District under programs of the federal and state government for the year ended June 30, 2022. 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 requirements of the Wisconsin State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the Plymouth Joint School District, they are not intended to and do not present the financial position or changes in net position of the Plymouth Joint School District. Note 2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and as applicable, the cost principles contained in the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Note 3. 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 were $3,950,455, resulting in an estimated 2022-2023 aid reimbursement of $979,713.

Finding Details

Finding 2022-002
Program Name Medical Assistance Program - School Based Services Federal I.D. Number 93.778 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Wisconsin Department of Health Services Condition - The District was not able to provide all required documentation for nursing services that were billed under the Wisconsin Medicaid School Based Services program. Criteria - For an agency to bill Wisconsin Medicaid School Based Services for nursing services, the services must be prescribed annually by a physician or advanced practice nurse. Cause - District staff did not retain prescriptions from physicians and advanced practice nurses for the services provided as part of the District's document retention program. Effect - To bill for Wisconsin Medicaid under the School Based Services program the District should retain the required documentation for a period of seven years. Questioned Costs - Through audit sampling the District could not provide proper documentation for $2,597 of nursing claims paid under the Wisconsin Medicaid School Based Services program. Auditor?s Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. Management?s Response - See management?s corrective action plan on page 81.
Finding 2022-002
Program Name Medical Assistance Program - School Based Services Federal I.D. Number 93.778 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Wisconsin Department of Health Services Condition - The District was not able to provide all required documentation for nursing services that were billed under the Wisconsin Medicaid School Based Services program. Criteria - For an agency to bill Wisconsin Medicaid School Based Services for nursing services, the services must be prescribed annually by a physician or advanced practice nurse. Cause - District staff did not retain prescriptions from physicians and advanced practice nurses for the services provided as part of the District's document retention program. Effect - To bill for Wisconsin Medicaid under the School Based Services program the District should retain the required documentation for a period of seven years. Questioned Costs - Through audit sampling the District could not provide proper documentation for $2,597 of nursing claims paid under the Wisconsin Medicaid School Based Services program. Auditor?s Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. Management?s Response - See management?s corrective action plan on page 81.