Finding 19931 (2022-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-02-08

AI Summary

  • Issue: Claims for reimbursement are not reviewed by management before submission.
  • Requirements: Internal controls must be established to ensure claims are reviewed prior to reimbursement requests.
  • Follow-up: Implement internal control procedures to ensure claims are properly reviewed and completed before submission.

Finding Text

Elementary and Secondary School Emergency Relief Fund - COVID 19 ? CFDA No. 84.425D Condition: Claims are not reviewed by management prior to requesting reimbursement. Criteria: Internal controls should be in place to ensure the claims are reviewed prior to requesting reimbursement. Cause: Internal controls procedures were not in place to ensure the claims were reviewed by management prior to requesting reimbursement. Effect: Expenditures could be reimbursed that are not allowable. Auditor?s recommendation: Internal controls procedures should be established to ensure the claims are properly completed prior to requesting reimbursement.

Corrective Action Plan

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION MATERIAL WEAKNESS 2022-1 Elementary and Secondary School Emergency Relief Fund - COVID 19 ? CFDA No. 84.425D Condition: Claims are not reviewed by management prior to requesting reimbursement. Criteria: Internal controls should be in place to ensure the claims are reviewed prior to requesting reimbursement. Auditor?s recommendation: Internal controls procedures should be established to ensure the claims are properly completed prior to requesting reimbursement. Action Taken: M.C. College Preparatory School of Wisconsin, Inc.?s current procedures controlling the qualification, classification, and documentation of grant claims will be augmented by adding the following requirement of a formal review and recorded acknowledgment by the CEO of each claim prior to submission. ?Final Review and Approval: All claims and documentation will be compiled by the CFO into a final submission package and presented to the CEO for final approval prior to submitting the claim to the appropriate agency. A record of such approval should be maintained in the permanent file for the claim.? If the Department of Education has questions regarding this plan, please call me at 414-264-6000. Sincerely yours, Robert Rauh Chief Education Officer

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 596373 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.62M
84.010 Title I Grants to Local Educational Agencies $1.31M
10.555 National School Lunch Program $847,578
10.553 School Breakfast Program $316,709
93.778 Medical Assistance Program $166,414
84.027 Special Education_grants to States $76,216
84.282 Charter Schools $10,400
93.575 Child Care and Development Block Grant $9,133