Finding 1081507 (2024-002)

2024-002 Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award Identification Number and Year: N/A Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2022-424074-DPI-ESSERFIII-165 Award Period: 03/13/2020 - 09/30/2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Condition: During our testing of grant expenditures, we noted that journal entries were not reviewed for accuracy and allowable costs. Questioned Costs: None Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Context: As part of our audit we tested two journal entries. The District did not include documentation of an approval on either entry. Cause: The District has not identified a control over journal entry approval or a compensating mitigating control over the process. Effect: The District may report inaccurate costs for the grant. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District review its internal controls and implement a procedure to ensure all journal entries are approved prior to being posted within the general ledger. Views of Responsible Officials: There is no disagreement with this finding.