FAC Explorer

Audit 6213

FY End
2023-06-30
Total Expended
$4.37M
Findings
12
Programs
14
Organization: Marinette School District (WI)
Year: 2023 Accepted: 2023-12-12
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3924 2023-002 Significant Deficiency - L
3925 2023-002 Significant Deficiency - L
3926 2023-002 Significant Deficiency - L
3927 2023-002 Significant Deficiency - L
3928 2023-002 Significant Deficiency - L
3929 2023-002 Significant Deficiency - L
580366 2023-002 Significant Deficiency - L
580367 2023-002 Significant Deficiency - L
580368 2023-002 Significant Deficiency - L
580369 2023-002 Significant Deficiency - L
580370 2023-002 Significant Deficiency - L
580371 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $635,318 Yes 0
84.010 Title I Grants to Local Educational Agencies $509,091 - 0
84.027 Special Education_grants to States $446,722 - 0
93.778 Medical Assistance Program $223,734 - 0
10.553 School Breakfast Program $119,874 Yes 1
10.555 National School Lunch Program $86,404 Yes 1
84.367 Improving Teacher Quality State Grants $58,363 - 0
10.559 Summer Food Service Program for Children $43,412 Yes 1
84.424 Student Support and Academic Enrichment Program $35,630 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,411 - 0
84.173 Special Education_preschool Grants $7,104 - 0
84.031 Higher Education_institutional Aid $5,416 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $4,487 - 0
10.556 Special Milk Program for Children $2,031 Yes 1

Contacts

Name Title Type
KNJYZCGCVVZ9 Sean Kelly Auditee
7157351402 Scott Sternhagen, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedules of expenditures of federal and state awards for the Marinette School District are presented in accordance with the requirements of the 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: Food Distribution Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: Pass Through Entities Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Federal awards have been passed through the following entities: WI DHS - Wisconsin Department of Health Services WI DPI - Wisconsin Department of Public Instruction CESA #8 - Cooperative Educational Service Agency #8 Clintonville Public School District

Finding Details

Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.
Finding 2023-002
Type of Finding Significant deficiency in internal control over financial reporting. 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. Questioned Costs None. Context The District did not review 1 of 2 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. Effect The District could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding No Recommendation We recommend the District include contract language which ensures vendor are not suspended or debarred as well as utilize sam.gov to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. View of Reasonable Officials There is no disagreement with this finding and management has developed a plan to correct the finding.