FAC Explorer

Audit 43623

FY End
2022-06-30
Total Expended
$788,602
Findings
2
Programs
13
Organization: School District of Elkhart Lake-Glenbeulah (WI)
Year: 2022 Accepted: 2022-12-27
Auditor: Corson Peterson & Hamann S C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42875 2022-003 Significant Deficiency - N
619317 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $214,603 Yes 0
84.027 Special Education_grants to States $117,181 - 0
10.553 School Breakfast Program $71,737 Yes 0
93.778 Medical Assistance Program $62,101 - 0
84.358 Rural Education $51,927 - 0
32.009 Emergency Connectivity Fund Program $37,240 - 0
84.010 Title I Grants to Local Educational Agencies $29,576 - 0
84.027 Special Education_grants to States (arpa) $18,968 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.367 Improving Teacher Quality State Grants $8,643 - 0
84.173 Special Education_preschool Grants $7,021 - 0
10.555 National School Lunch Program $4,581 Yes 0
84.173 Special Education_preschool Grants (arpa) $2,150 - 0

Contacts

Name Title Type
KZF1RB5ZQLL9 Kayla Groh-Bardon Auditee
9208763381 David Hamann Auditor
No contacts on file

Notes to SEFA

Title: Note 4: Food Donations Accounting Policies: Note 1: Basis of PresentationThe accompanying schedules of expenditures of federal awards and state financial assistance (the "Schedules") include the federal and state award activity of the School District of Elkhart Lake-Glenbeulah 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 School District of Elkhart Lake-Glenbeulah, they are not intended to and do not present the financial position or changes in net position of the School District of Elkhart Lake-Glenbeulah. 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 PresentationThe accompanying schedules of expenditures of federal awards and state financial assistance (the "Schedules") include the federal and state award activity of the School District of Elkhart Lake-Glenbeulah 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 School District of Elkhart Lake-Glenbeulah, they are not intended to and do not present the financial position or changes in net position of the School District of Elkhart Lake-Glenbeulah. 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 $561,238, resulting in an estimated 2022-2023 aid reimbursement of $139,187.

Finding Details

Finding 2022-003
Program Name National School Lunch Program Federal I.D. Number 10.555 Federal Agency U.S. Department of Agriculture Pass-Through Entity Wisconsin Department of Public Instruction Condition and Criteria - Effective July 1, 2011, section 205 of the Healthy, Hungry-Free Kids Act of 2010 requires School Food Authorities (SFAs) participating in the National School Lunch Program to provide the same level of financial support for lunches served to students who are not eligible for free or reduced price lunches (i.e. paid lunches) as for lunches served to students eligible for free lunches. Cause - The District did not calculate its paid lunch equity calculation correctly. The District used direct National School Lunch Program revenues and expenses when in fact all revenues and expenses of the entire food service fund should have been used in the calculation. Effect - The District did not raise student lunch prices, as required, for the 2021-2022 school year. During the 2021-2022 school year all student lunches were free so there was no effect. Auditor?s Recommendation - When performing the paid lunch equity calculation the District must use the entire food service revenues and expenses to determine if the District meets an exemption from raising student lunch prices for the current school year. Management?s Response - See management's corrective action plan on page 76.
Finding 2022-003
Program Name National School Lunch Program Federal I.D. Number 10.555 Federal Agency U.S. Department of Agriculture Pass-Through Entity Wisconsin Department of Public Instruction Condition and Criteria - Effective July 1, 2011, section 205 of the Healthy, Hungry-Free Kids Act of 2010 requires School Food Authorities (SFAs) participating in the National School Lunch Program to provide the same level of financial support for lunches served to students who are not eligible for free or reduced price lunches (i.e. paid lunches) as for lunches served to students eligible for free lunches. Cause - The District did not calculate its paid lunch equity calculation correctly. The District used direct National School Lunch Program revenues and expenses when in fact all revenues and expenses of the entire food service fund should have been used in the calculation. Effect - The District did not raise student lunch prices, as required, for the 2021-2022 school year. During the 2021-2022 school year all student lunches were free so there was no effect. Auditor?s Recommendation - When performing the paid lunch equity calculation the District must use the entire food service revenues and expenses to determine if the District meets an exemption from raising student lunch prices for the current school year. Management?s Response - See management's corrective action plan on page 76.