FAC Explorer

Audit 5780

FY End
2023-06-30
Total Expended
$5.64M
Findings
2
Programs
16
Organization: Unified School District of Marshfield (WI)
Year: 2023 Accepted: 2023-12-07
Auditor: Hawkins Ash CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3684 2023-003 - - E
580126 2023-003 - - E

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $830,372 Yes 1
93.778 Medical Assistance Program $526,990 - 0
84.010 Title I Grants to Local Educational Agencies $506,400 - 0
32.009 Emergency Connectivity Fund Program $424,669 - 0
84.027 Special Education_grants to States $167,360 - 0
10.553 School Breakfast Program $123,956 Yes 0
10.559 Summer Food Service Program for Children $86,513 Yes 0
84.367 Supporting Effective Instruction State Grants $84,410 - 0
84.173 Special Education_preschool Grants $38,556 - 0
84.424 Student Support and Academic Enrichment Program $31,237 - 0
84.425 Education Stabilization Fund $21,895 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,850 - 0
84.365 English Language Acquisition State Grants $5,674 - 0
10.185 Local Food for Schools $2,034 - 0
10.556 Special Milk Program for Children $1,917 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $1,400 - 0

Contacts

Name Title Type
M93TJ98CSMG9 Sam Lehman Auditee
7153871101 Randall Miller Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable and are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of the Unified School District of Marshfield. The information in these schedules is presented in accordance with the requirements of Uniform Guidance and State Single Audit Guidelines. Therefore, some amounts presented in these schedules may differ from amounts presented in or used in the preparation of the financial statements.
Title: Food Distribution Program Accounting Policies: Expenditures reported on the schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable and are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule of federal awards at the fair market value of the commodities received and used.

Finding Details

Finding 2023-003
2023-003 - Income Eligibility Guidelines Program: Child Nutrition Cluster Criteria: Persons from households with incomes exceeding 185 percent of Federal poverty level pay full price for meals. Condition: Two household incomes exceeded 185 percent of the Federal poverty level, but paid reduced prices for meals. Questioned Costs: Not applicable. Context: Child Nutrition Cluster income eligibility guidelines were not followed. Effect: The District received ineligible grant money. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Follow the Child Nutrition Cluster income eligibility guidelines. Management’s Response: The District will follow the Child Nutrition Cluster income eligibility guidelines.
Finding 2023-003
2023-003 - Income Eligibility Guidelines Program: Child Nutrition Cluster Criteria: Persons from households with incomes exceeding 185 percent of Federal poverty level pay full price for meals. Condition: Two household incomes exceeded 185 percent of the Federal poverty level, but paid reduced prices for meals. Questioned Costs: Not applicable. Context: Child Nutrition Cluster income eligibility guidelines were not followed. Effect: The District received ineligible grant money. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Follow the Child Nutrition Cluster income eligibility guidelines. Management’s Response: The District will follow the Child Nutrition Cluster income eligibility guidelines.