Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: Charter Schools Assistance Listing Number: 84.282 Federal Award Identification Number and Year: S282A230008-2025 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2025-678022-DPI-WCSPWC1-360 Award Period: 7/01/2024-6/30/2025 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria or specific requirement: 2 CFR 200.320 allows for noncompetitve procurement, but requires documentation of the circumstances. Condition: The School had one procurement transaction applied to the grant in excess of the small purchase threshold and one in excess of the micro-purchase threshold that did not meet the procurement requirement regarding documentation of the circumstances for a noncompetitive procurement process. Questioned costs: None Context: We tested three procurement transactions. Two of the transactions did not comply with requirements. The School has a procurement policy that includes the necessary requirements, but this policy was not followed in all cases. Cause: Management Oversight Effect: The effect of not following procurement requirements would be noncompliance with 2 CFR 200.320. Repeat finding: No Recommendation: It is recommended that the School follow their formal procurement policy. Views of responsible officials: There is no disagreement with the audit finding. Management will work with their staff to adopt the relevant policies.