Finding 370450 (2023-007)

Material Weakness
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2024-02-24
Audit: 292020
Organization: One City Schools, Inc. (WI)
Auditor: Wegner CPAS LLP

AI Summary

  • Core Issue: Supporting documentation for claims totaling $344,674 was not retained, violating federal requirements.
  • Impacted Requirements: Compliance with 2 CFR, Part 200.334 and 2 CFR, Part 200.302(3) regarding documentation retention and support.
  • Recommended Follow-up: One City Schools, Inc. should establish and implement effective internal controls to ensure proper documentation retention for claims.

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 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained. Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements. Questioned Costs: $344,674 Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims. Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample. Repeat Finding: No Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.

Categories

Questioned Costs Subrecipient Monitoring School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 370437 2023-004
    Significant Deficiency
  • 370438 2023-004
    Significant Deficiency
  • 370439 2023-004
    Significant Deficiency
  • 370440 2023-004
    Significant Deficiency
  • 370441 2023-005
    Material Weakness
  • 370442 2023-005
    Material Weakness
  • 370443 2023-005
    Material Weakness
  • 370444 2023-005
    Material Weakness
  • 370445 2023-006
    Material Weakness
  • 370446 2023-006
    Material Weakness
  • 370447 2023-006
    Material Weakness
  • 370448 2023-006
    Material Weakness
  • 370449 2023-007
    Material Weakness
  • 370451 2023-007
    Material Weakness
  • 370452 2023-007
    Material Weakness
  • 370453 2023-008
    Material Weakness
  • 370454 2023-008
    Material Weakness
  • 370455 2023-008
    Material Weakness
  • 370456 2023-008
    Material Weakness
  • 946879 2023-004
    Significant Deficiency
  • 946880 2023-004
    Significant Deficiency
  • 946881 2023-004
    Significant Deficiency
  • 946882 2023-004
    Significant Deficiency
  • 946883 2023-005
    Material Weakness
  • 946884 2023-005
    Material Weakness
  • 946885 2023-005
    Material Weakness
  • 946886 2023-005
    Material Weakness
  • 946887 2023-006
    Material Weakness
  • 946888 2023-006
    Material Weakness
  • 946889 2023-006
    Material Weakness
  • 946890 2023-006
    Material Weakness
  • 946891 2023-007
    Material Weakness
  • 946892 2023-007
    Material Weakness
  • 946893 2023-007
    Material Weakness
  • 946894 2023-007
    Material Weakness
  • 946895 2023-008
    Material Weakness
  • 946896 2023-008
    Material Weakness
  • 946897 2023-008
    Material Weakness
  • 946898 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $290,025
10.553 School Breakfast Program $97,723
84.027 Special Education_grants to States $69,636
84.010 Title I Grants to Local Educational Agencies $55,822
10.555 National School Lunch Program $45,998
84.367 Improving Teacher Quality State Grants $14,711
84.424 Student Support and Academic Enrichment Program $10,000
84.173 Special Education_preschool Grants $1,310