Finding 1217612 (2025-005)

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 Part 180.220 requires contracts not be made with parties that are suspended or debarred. Condition: No contracts with parties that were over $25,000 were tested for suspension and debarment before entering into the contract. Questioned costs: None Context: The School entered into three contracts with parties that were over $25,000. None were evaluated for suspension and debarment before entering into the contract. Cause: Management Oversight Effect: The effect of not testing parties for suspension or debarment would be noncompliance with 2 CFR Part 180.220 Repeat finding: No Recommendation: It is recommended that the School establish a policy and procedure for testing parties for suspension and debarment. Views of responsible officials: There is no disagreement with the audit finding. Management will work with their staff to adopt the relevant policies.