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: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-Federal entity must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards.
Condition: One City Schools, Inc. did not have a process in place to review funding claims prior to submission.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there is no review of claim reports prior to submission to the grantor.
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing policies and procedures over reviewing claims prior to submission.