Finding 1202922 (2025-003)

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 Section 200.214 of the Uniform Guidance details suspension and debarment requirements for non-federal entities. Condition: One City Schools, Inc. did not document suspension and debarment considerations in accordance with the Uniform Guidance. Questioned costs: None Context: We sampled 5 procurement transactions, noting that none of them had documentation ensuring the vendor was not suspended or debarred. Cause: Policies and procedures were put in place, but were not being followed. Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: Yes (2024-003) Recommendation: We recommend that the Organization maintain effective internal controls over suspension and debarment requirements. Views of responsible officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls over suspension and debarment.