FAC Explorer

Audit 6493

FY End
2023-06-30
Total Expended
$4.67M
Findings
8
Programs
18
Organization: Elkhorn Area School District (WI)
Year: 2023 Accepted: 2023-12-13
Auditor: Reilly Penner & Benton

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4169 2023-002 Material Weakness - E
4170 2023-002 Material Weakness - E
4171 2023-002 Material Weakness - E
4172 2023-002 Material Weakness - E
580611 2023-002 Material Weakness - E
580612 2023-002 Material Weakness - E
580613 2023-002 Material Weakness - E
580614 2023-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $711,869 Yes 1
84.027 Special Education_grants to States $645,759 - 0
93.778 Medical Assistance Program $309,567 - 0
84.010 Title I Grants to Local Educational Agencies $287,867 - 0
32.009 Emergency Connectivity Fund Program $263,331 - 0
84.282 Charter Schools $194,372 - 0
17.274 Youthbuild $185,298 - 0
10.553 School Breakfast Program $148,908 Yes 1
84.287 Twenty-First Century Community Learning Centers $72,448 - 0
84.367 Improving Teacher Quality State Grants $71,996 - 0
84.365 English Language Acquisition State Grants $31,551 - 0
84.116 Fund for the Improvement of Postsecondary Education $28,103 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,267 - 0
84.424 Student Support and Academic Enrichment Program $19,228 - 0
10.559 Summer Food Service Program for Children $16,215 Yes 1
84.173 Special Education_preschool Grants $10,807 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,439 - 0
84.425 Education Stabilization Fund $2,502 Yes 0

Contacts

Name Title Type
YVB9FLXDCCD7 Bill Trewyn Auditee
2627233160 Carrie Gindt 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, as applicable, the cost principles contained in the Uniform Guidance and Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the subsequent year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedules of expenditures of state and federal awards (the “Schedules”) includes the federal and state award activity of the District under programs of the federal and state government for the year ended June 30, 2023. The information in this schedule 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 Wisconsin State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. Because the schedules present only a selected portion of the operations of the District, it is not intended to and does not present the net financial position, changes in fund balance or cash flows of the District. All federal and state awards received directly from federal and state agencies as well as federal and state financial awards passed through other government agencies are included on the schedule.
Title: Noncash Awards Accounting Policies: Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance and Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the District in the subsequent year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The federal donated commodities in the Child Nutrition Cluster are administered by the U.S. Department of Agriculture and passed through the Wisconsin Department of Public Instruction and transactions relating to this program are included in the District’s basic financial statements. Commodities received during the year are included in the expenditures presented in the Schedule. There are no balances outstanding as of June 30, 2023.

Finding Details

Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.
Finding 2023-002
Program Name: Child Nutrition Cluster Description: Eligibility Condition and Criteria: During our testing, we noted 16 of the 37 students selected for eligibility testing did not have a free and reduced lunch application from the current school year. Applications that were on hand for these 16 students were from school years ranging from 2019 to 2021. Cause: The elimination of the eligibility requirement for a number of years, resulting in the elimination of the need to obtain applications for those years due to COVID, caused a lapse in the procedures related to obtaining the required application. Effect: The District is not in compliance with eligibility requirements. Projected questioned cost $30,456. Identification of a Repeat Finding: This is not a repeat finding. Auditors’ Recommendation: We recommend the District review procedures related to eligibility verification and ensure that applications are obtained and checked for all eligible students each year. Views of Responsible Officials: See attachment for the District’s corrective action plan.