Finding Text
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
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.
Cause: Internal controls over procurement requirements have not been implemented effectively by One City Schools, Inc.
Questioned Costs: $344,674
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Context: This appears to be a systemic issue, as no procurement actions appeared to be documented for the federal program.
Repeat Finding: No
Recommendation: We recommend that the Organization establish and 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.