Finding 1095729 (2024-002)

Finding #2024-002: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, it was determined that although the District did sufficiently monitor subrecipient awards, there was no formal written agreement between the District and the subrecipient to document the terms and conditions of the subrecipient awards. Effect: The District’s system of monitoring is not formal or uniform which could result in misunderstandings and miscommunication between the District and the subrecipients. Cause:The District does not have a formal written agreement between the District and the sub-recipients. Criteria:It is necessary under U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that any federal funds passed through to a subrecipient be appropriately monitored and that the subrecipient is properly informed of the grant requirements. Recommendation: We recommend that the District have written agreements signed by all parties that fully explain the federal grant requirements and include other appropriate language to protect the District and to further document the District’s compliance regarding subrecipient monitoring. Response: The District will implement a formal written agreement between the District and subrecipients.