Finding 1090324 (2024-003)

Condition: In our testing, it was noted that the District does not have the appropriate policies and procedures in place related to federal grants. The policies were requested, but it was noted by management that the District has not developed the appropriate policies and procedures. Criteria: OMB Compliance Supplement Part 6, Principal 12 states that management should implement control activities through policies. The Wisconsin Public School District Audit Manual requires written policies and procedures related to state and federal grants. Cause: Administrative oversight led to policies and procedures not being developed. Effect: The District was not in compliance with the requirements of the Education Stabilization Fund. Recommendation: We recommend the District develop the appropriate policies and procedures related to State and Federal awards. Views of Responsible Officials: See corrective action plan.