Finding Text
Federal Agency: U.S. Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553 & 10.555
Federal Award Identification Number and Year: Not Available
Pass-Through Agency: WI – DPI
Pass-Through Numbers: 2024-552198-DPI-SB-SEVERE-546, 2024-552198-DPI-NSL-547
Award Period: July 1, 2023-June 30, 2024
Type of Finding: Material weakness in internal control over compliance and other matter
Condition: The District lacks policies on procurement and suspension/debarment.
Criteria or specific requirement: The District is responsible for establishing procurement and
suspension/debarment policies that follows related requirements outlined in
Uniform Guidance.
Context: During our testing, it was noted that the District did not establish a policy on
procurement and suspension/debarment.
Repeat Finding: This was reported as a finding in the prior year as 2023-002.
Effect: The potential exists that compliance requirements are not being met if the District
is not familiar with Uniform Guidance compliance requirements.
Cause: The District was not aware that it needed to establish a procurement and
suspension/debarment policies that follow the requirements outlined in Uniform
Guidance.
Recommendation: The District should adopt procurement and suspension/debarment policies that
meet Uniform Guidance compliance requirements.
Views of Responsible Officials and planned corrective actions: There is no disagreement with