Finding 1202921 (2025-002)

Federal Agency: Department of Education Federal Program Name: Wisconsin Charter Schools Program Waiver Cohort Assistance Listing Number: 84.282 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-138005-DPI-WCSPWC1-360 Award Period: July 1, 2024 through June 30, 2025 Type of Finding:  Material Weakness in Internal Control over Compliance  Material Noncompliance (Modified Opinion) Criteria: 2 CFR Sections 200.317 – 200.327 of the Uniform Guidance details procurement requirements for non-federal entities. Condition: One City Schools, Inc. did not document procurement methods, rationales, and decisions in accordance with the Uniform Guidance. Questioned costs: None Context: We sampled 6 procurement transactions, noting that 5 of them did not have documentation following the procurement policy. Cause: Policies and procedures were put in place but not consistently followed. Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: Yes (2024-002) Recommendation: We recommend that the Organization maintain effective internal controls over procurement requirements. Views of responsible officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over procurement.