Audit 9360

FY End
2023-06-30
Total Expended
$2.79M
Findings
10
Programs
15
Year: 2023 Accepted: 2024-01-03

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
7204 2023-003 Significant Deficiency - E
7205 2023-003 Significant Deficiency - E
7206 2023-003 Significant Deficiency - E
7207 2023-003 Significant Deficiency - E
7208 2023-003 Significant Deficiency - E
583646 2023-003 Significant Deficiency - E
583647 2023-003 Significant Deficiency - E
583648 2023-003 Significant Deficiency - E
583649 2023-003 Significant Deficiency - E
583650 2023-003 Significant Deficiency - E

Contacts

Name Title Type
MDBZMFMJJJU1 Benjamin Prather Auditee
2624728705 Carrie Gindt Auditor
No contacts on file

Notes to SEFA

Title: 1. 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 succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. 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 (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), the Wisconsin State Single Audit Guidelines, issued by the Wisconsin Department of Public Instruction, and the Wisconsin Department of Health Services audit guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. 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: 4. 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 succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded District expenditures. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal donated commodities in the Child Nutrition Cluster is 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 that are included in the federal expenditures are valued by the federal agency. There are no balances outstanding as of June 30, 2023.

Finding Details

Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.
Finding 2023-003 Child Nutrition Applications Assistance Listing Number: Child Nutrition Cluster Criteria: As part of determining student eligibility for free or reduced school meals, the District receives applications from student families. Federal requirements require the District official making the eligibility determination to either sign or initial and date the application, to signify that the determination was complete. Condition: In our testing of 20 applications, 9 of the applications were not signed or initialed signifying the determination was complete. All of the students on the affected applications properly received the free or reduced meals they were eligible for. The applications just were not signed or initialed. Cause: Administrative oversight led to the applications not being signed or initialed after the eligibility determination was completed. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires a signature on each application after the eligibility determination is complete. Corrective Action Plan: See attachment for District’s corrective action plan.