FAC Explorer

Audit 6442

FY End
2023-06-30
Total Expended
$1.76M
Findings
8
Programs
13
Organization: School District of Norwalk-Ontario-Wilton (WI)
Year: 2023 Accepted: 2023-12-13
Auditor: Hawkins Ash CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4133 2023-004 Material Weakness - L
4134 2023-004 Material Weakness - L
4135 2023-004 Material Weakness - L
4136 2023-004 Material Weakness - L
580575 2023-004 Material Weakness - L
580576 2023-004 Material Weakness - L
580577 2023-004 Material Weakness - L
580578 2023-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $507,362 Yes 0
84.425 Education Stabilization Fund $424,953 - 0
84.027 Special Education_grants to States $235,803 - 0
10.553 School Breakfast Program $100,782 Yes 1
93.778 Medical Assistance Program $82,731 - 0
10.555 National School Lunch Program $46,801 Yes 1
84.367 Improving Teacher Quality State Grants $46,494 - 0
84.424 Student Support and Academic Enrichment Program $31,596 - 0
66.039 National Clean Diesel Emissions Reduction Program $20,000 - 0
84.358 Rural Education $12,250 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,426 - 0
84.173 Special Education_preschool Grants $5,539 - 0
10.559 Summer Food Service Program for Children $4,204 Yes 1

Contacts

Name Title Type
UMHYJXC5SG59 Travis Anderson Auditee
6083374401 Monica Hauser Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Norwalk-Ontario-Wilton School District has elected not to use the 10 percent de mininus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Norwalk-Ontario-Wilton School District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the financial statements.
Title: Disclosure of Other Forms of Assistance Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Norwalk-Ontario-Wilton School District has elected not to use the 10 percent de mininus indirect cost rate allowed under the Uniform Guidance. The Norwalk-Ontario-Wilton School District had non-cash assistance in the form of food commodities received and used in the amount of $46,801 during fiscal year ending June 30, 2023.

Finding Details

Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.
Finding 2023-004
Program: Child Nutrition Cluster Criteria: Monthly claims for reimbursement of meals for eligible students are to be filed within 60 days of the month covered by the claim. Condition: The March 2023-May 2023 claims were not filed within 60 days of the end of each month. Questioned Costs: Not applicable. Context: Turnover in the district’s administrative office has led to monthly claims not being filed timely. Effect: The District did not receive reimbursement from the federal program timely. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Implement a review process for monthly Child Nutrition reporting. Management’s Response: The District administrator has reviewed the reporting requirements with the Child Nutrition staff and will review monthly claims for submission.