Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431).
Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: No
Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities.
Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 7 CFR, Section 210.14(c) a non-federal entity is required to account for all nonprofit school food service revenues and expenditures separately from other funds.
Condition: One City Schools, Inc. did not account for nonprofit school food service revenue and expenses of the program in a separate class in its accounting software.
Cause: Internal controls for accounting for nonprofit school food service funds have not been designed appropriately.
Questioned Costs: None
Effect or Potential Effect: There could be a unallowed profit made on the program.
Repeat Finding: No
Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and will be implementing a separate class in its accounting software for the program’s revenue and expenses.