Audit 9585

FY End
2023-06-30
Total Expended
$1.23M
Findings
16
Programs
14
Organization: Randolph School District (WI)
Year: 2023 Accepted: 2024-01-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
7429 2023-002 Significant Deficiency Yes P
7430 2023-002 Significant Deficiency Yes P
7431 2023-002 Significant Deficiency Yes P
7432 2023-002 Significant Deficiency Yes P
7433 2023-003 Significant Deficiency Yes P
7434 2023-003 Significant Deficiency Yes P
7435 2023-003 Significant Deficiency Yes P
7436 2023-003 Significant Deficiency Yes P
583871 2023-002 Significant Deficiency Yes P
583872 2023-002 Significant Deficiency Yes P
583873 2023-002 Significant Deficiency Yes P
583874 2023-002 Significant Deficiency Yes P
583875 2023-003 Significant Deficiency Yes P
583876 2023-003 Significant Deficiency Yes P
583877 2023-003 Significant Deficiency Yes P
583878 2023-003 Significant Deficiency Yes P

Contacts

Name Title Type
RYLTH42M2VG9 Gus Knitt Auditee
9203262427 Mindy McConnell Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Randolph School District and are presented on the modified accrual basis of accounting. The information in these schedules is presented in accordance with the requirements as prescribed by the Wisconsin Department of Public Instruction. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate. The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Randolph School District and are presented on the modified accrual basis of accounting. The information in these schedules is presented in accordance with the requirements as prescribed by the Wisconsin Department of Public Instruction. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: SPECIAL EDUCATION AND SCHOOL AGE PARENTS PROGRAM Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Randolph School District and are presented on the modified accrual basis of accounting. The information in these schedules is presented in accordance with the requirements as prescribed by the Wisconsin Department of Public Instruction. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate. 2022-2023 eligible costs under the State Special Education Program are $792,126.
Title: DE MINIMIS COST RATE Accounting Policies: The accompanying schedules of expenditures of federal and state awards include the federal and state grant activity of the Randolph School District and are presented on the modified accrual basis of accounting. The information in these schedules is presented in accordance with the requirements as prescribed by the Wisconsin Department of Public Instruction. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate. The District has elected not to use the 10% de minimis cost rate.

Finding Details

The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The size of the office staff precludes a proper segregation of functions to assure adequate internal control. This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations. Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.
The Uniform Guidance and the State Single Audit Guidelines requires the District to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the District maintains financial records supporting amounts reported in the schedules of expenditures of federal awards, the District contracts with its auditor to compile the data from these records and prepare the single audit report for the District. We recommend District personnel continue reviewing the District’s single audit report prepared by its auditor. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the District is necessary to ensure all federal and state programs are properly reported in the District’s single audit report. Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports.