FAC Explorer

Audit 55305

FY End
2022-06-30
Total Expended
$5.30M
Findings
6
Programs
17
Organization: Ashwaubenon School District (WI)
Year: 2022 Accepted: 2022-12-18
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59681 2022-003 Significant Deficiency - EN
59682 2022-004 Significant Deficiency - I
59683 2022-004 Significant Deficiency - I
636123 2022-003 Significant Deficiency - EN
636124 2022-004 Significant Deficiency - I
636125 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $757,647 Yes 1
93.778 Medical Assistance Program $295,678 - 0
84.010 Title I Grants to Local Educational Agencies $293,853 Yes 1
10.553 School Breakfast Program $231,243 - 0
10.558 Child and Adult Care Food Program $163,807 - 0
10.555 National School Lunch Program $146,972 - 0
59.075 Shuttered Venue Operators Grant Program $100,640 - 0
10.559 Summer Food Service Program for Children $76,508 - 0
84.367 Improving Teacher Quality State Grants $62,182 - 0
84.196 Education for Homeless Children and Youth $49,472 - 0
84.173 Special Education_preschool Grants $42,543 Yes 1
84.060 Indian Education_grants to Local Educational Agencies $32,250 - 0
84.424 Student Support and Academic Enrichment Program $27,726 - 0
84.048 Career and Technical Education -- Basic Grants to States $14,674 - 0
84.425 Education Stabilization Fund $7,797 - 0
84.365 Improving Teacher Quality State Grants $6,751 - 0
10.556 Special Milk Program for Children $3,864 - 0

Contacts

Name Title Type
G5A4WKA2YJW9 Keith Lucius Auditee
9204922905 Susan Pable, 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. 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. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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. 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 Ashwaubenon 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 State Single Audit Guidelines issued by the Wisconsin Department of Administration.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 PROGRAM 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. 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. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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. 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 $4,479,999. 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. 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. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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. 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. 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. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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. 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 Education and State - 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. 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. Expenditures for Federal Assistance Listing Number 84.425 follow criteria determined by the Department of Education for allowability of costs. 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. 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 and state awards have been passed through the following entities: WI DHS - Wisconsin Department of Health Services, WI DPI - Wisconsin Department of Public Instruction, Wrightstown Community Schools, CESA #7 - Cooperative Educational Service Agency #7, CESA #8 - Cooperative Educational Service Agency #8.

Finding Details

Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program Name: Title I Assistance Listing Number ? 84.010 Federal Award Identification Number and Year: 2022-050182-DPI-TIA-141 and Year 7/1/21 ? 6/30/22 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance. Criteria or Specific Requirements: Uniform Guidance requires a District to determine which school attendance areas are eligible to participate in the program. The District should have control activities to ensure accurate determinations. Condition: It was noted that there is a lack of independent review of the eligibility reports submitted to the Wisconsin Department of Public Instruction by someone that did not prepare the reports. Context: While performing audit procedures, it was noted that the District does not have policies in place to ensure there is an independent review of eligibility reports for grants. Cause: The District does not have a system of internal controls in place to ensure Title I eligibility reports are reviewed by an independent person who did not prepare the reports. Questioned Costs: None. Repeat Finding: No. Effect: Eligibility criteria could be incorrectly analyzed and not detected by County personnel. Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2022-004
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers ? 84.027, 84.173 Federal Award Identification Number and Year: 2022-050182-DPI-IDEA-FT-341, 2022-050182-DPI-IDEA-P-347 and Year 2021-2022 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 9 of 9 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: No. Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2022-004
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers ? 84.027, 84.173 Federal Award Identification Number and Year: 2022-050182-DPI-IDEA-FT-341, 2022-050182-DPI-IDEA-P-347 and Year 2021-2022 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 9 of 9 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: No. Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2022-003
Federal Agency: U.S. Department of Education Federal Program Name: Title I Assistance Listing Number ? 84.010 Federal Award Identification Number and Year: 2022-050182-DPI-TIA-141 and Year 7/1/21 ? 6/30/22 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance. Criteria or Specific Requirements: Uniform Guidance requires a District to determine which school attendance areas are eligible to participate in the program. The District should have control activities to ensure accurate determinations. Condition: It was noted that there is a lack of independent review of the eligibility reports submitted to the Wisconsin Department of Public Instruction by someone that did not prepare the reports. Context: While performing audit procedures, it was noted that the District does not have policies in place to ensure there is an independent review of eligibility reports for grants. Cause: The District does not have a system of internal controls in place to ensure Title I eligibility reports are reviewed by an independent person who did not prepare the reports. Questioned Costs: None. Repeat Finding: No. Effect: Eligibility criteria could be incorrectly analyzed and not detected by County personnel. Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2022-004
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers ? 84.027, 84.173 Federal Award Identification Number and Year: 2022-050182-DPI-IDEA-FT-341, 2022-050182-DPI-IDEA-P-347 and Year 2021-2022 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 9 of 9 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: No. Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2022-004
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Numbers ? 84.027, 84.173 Federal Award Identification Number and Year: 2022-050182-DPI-IDEA-FT-341, 2022-050182-DPI-IDEA-P-347 and Year 2021-2022 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance, other matters Criteria or Specific Requirements: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The District could not provide proof of verification of the suspension and debarment status of vendors before entering into services. Context: The District did not review 9 of 9 vendors tested in our sample to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The District did not follow their Federal Funds Suspension and Debarment Policy related to appropriate methods of verifying vendors are not suspended or debarred. Questioned Costs: None. Repeat Finding: No. Effect: The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov or the ELPS listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.