Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-SB-SEVERE-546, 2022-425670-DPI-NSL-547, 2022-425670-DPI-SK_NSLAE-561, 2022-425670-DPI-SFSP-561 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Material Weakness in Internal Control Over Compliance Compliance Requirement: Procurement. Criteria or Specific Requirement: Uniform Guidance establishes methods of procurement (?200.320) related to federal programs which must be complied with by the District. Since the anticipated contract exceeded the Simplified Acquisition Threshold, procurement by competitive proposal was required and procurement records should include, at a minimum, the basis for contractor selection and the basis for award cost. Condition: The District procured its food service contractor through competitive proposals during the 2021-22 fiscal year; however, the District was unable to provide us with the original bid documents or other supporting documentation used to identify who the District requested proposals from and what criteria was used to award the contract. Questioned Costs: None. Context: During our testing, it was noted that the District was not able to provide support that the District followed appropriate procurement methods for the awarding of the food service contract for the current year. Cause: The District experienced staff turnover in which current District employees were unable to locate any information regarding the bidding process including cost/price analysis as stated by Uniform Guidance. Effect: Without adequate procurement records, federal and state agencies could potentially question if the contract was awarded with competition since only one bid was received by the District. Repeat Finding: No Recommendation: We recommend the District review present policies and procedures, including the retention of sufficient support related to procurements to ensure it complies with the methods of procurement (?200.320) standards in Uniform Guidance. Procurement records should include some form of cost or price analysis, along with the basis of for the contractor selected. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.