FAC Explorer

Finding 1216535 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-06-04
Audit: 403034
Organization: Adams-Friendship Area School District (WI)
Auditor: LAUTERBACH & AMEN LLP

AI Summary

  • Issue: Purchases were made without required approvals in the system.
  • Requirements Impacted: Invoices for IDEA grant reimbursements must be approved by a District individual before payment.
  • Follow-Up: The District will review and improve its purchase approval procedures.

Finding Text

Condition: Purchases did not have an approval within the system before the purchase was made. Criteria: Invoices being paid and submitted for expense reimbursement through the IDEA grant need to be approved by an appropriate District individual. Cause: Expenditures were made without proper approval. Effect: Expenditures may not have been appropriately approved before being made. Recommendation: We recommend the District review its procedures for approval of purchases before purchases are made. Corrective Action Plan: The District acknowledges the finding and will review its procedures over approval of purchases before they are made.

Corrective Action Plan

Condition: Purchases did not have an approval within the system before the purchase was made. Plan: The District will update its procedures for approval of purchases before purchases are made. Anticipated Date of Completion: The District will correct this for the 2025-2026 school year. Name of Contact Person: Nicki Ells, Business Manager Management Response: The Adams-Friendship School District accepts the plan for the Corrective Action listed above and does not dispute anything.

Categories

Procurement, Suspension & Debarment Cash Management

Other Findings in this Audit

  • 1216532 2025-001
    Material Weakness Repeat
  • 1216533 2025-002
    Material Weakness Repeat
  • 1216534 2025-003
    Material Weakness Repeat
  • 1216536 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $624,180
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $507,793
84.027 SPECIAL EDUCATION GRANTS TO STATES $379,656
93.778 GRANTS TO STATES FOR MEDICAID $259,970
10.553 SCHOOL BREAKFAST PROGRAM $173,737
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $71,404
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $55,279
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $52,718
10.558 CHILD AND ADULT CARE FOOD PROGRAM $46,577
84.358 RURAL EDUCATION $25,553
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $22,617
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $18,748
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $15,959
84.425 EDUCATION STABILIZATION FUND $8,844
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $3,683