Finding 1169087 (2025-007)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-01-15
Audit: 381833
Organization: Wautoma Area School District (WI)
Auditor: KERBERROSE S C

AI Summary

  • Core Issue: The District failed to oversee teacher licenses, impacting compliance with federal requirements for special education services.
  • Impacted Requirements: Teachers must have proper licensing before providing services; this oversight is crucial for claiming reimbursements.
  • Recommended Follow-Up: Management should implement a system to monitor teacher licenses before services are rendered to ensure compliance.

Finding Text

2025-007 – Medical Assistance Program – Activities Allowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: WI DHS Pass-through Entity Identifying Number: N/A Award Period: July 1, 2024 – June 30, 2025 Exceptions: 1 exception out of 40 tested (2.50%) Condition: The District has not properly implemented controls to oversee teacher licenses. Criteria: Any teacher providing students with special education services should have proper licensing prior to providing the services to the students. The District should monitor the licensing requirements prior claiming these services for reimbursement. Cause: The District has not properly implemented controls to oversee teacher licenses. Effect: The activities allowed and allowable costs/ cost principles test requirements applicable to the grant were not met. Recommendation: We recommend that management monitor all teacher licenses prior to the teachers providing services to the students. Management’s Response: The District is aware of the requirements and will attempt to compile the information necessary in the future. Responsible Official: Karl Morrin, District Administrator Anticipated Completion Date: The District intends to work towards resolving this finding for the following year. Prior Year Audit Findings: Not Applicable

Corrective Action Plan

2025-007 – Medical Assistance Program – Activities Allowed and Allowable Costs/Cost Principles – The District is aware of the licensing requirements and will attempt to compile the information necessary in the future. Responsible Official – Karl Morrin, District Administrator Anticipated Completion Date – This finding is expected to be resolved for the 2026 annual financial report.

Categories

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $492,253
84.027 SPECIAL EDUCATION GRANTS TO STATES $408,937
93.778 MEDICAL ASSISTANCE PROGRAM $282,168
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $168,074
10.553 SCHOOL BREAKFAST PROGRAM $143,750
10.555 NATIONAL SCHOOL LUNCH PROGRAM $67,401
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $37,062
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $27,779
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $16,595
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,099
84.358 RURAL EDUCATION $10,695
84.425 EDUCATION STABILIZATION FUND $7,172
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $3,325