Finding 386544 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-27

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 verify claims are properly completed before seeking reimbursement.

Finding Text

Elementary and Secondary School Emergency Relief Fund - COVID 19 – CFDA No. 84.425. 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 February 27, 2024 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2023. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2023 The findings from the June 30, 2023 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 2023-001 Elementary and Secondary School Emergency Relief Fund - COVID 19 – CFDA No. 84.425 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 Controller into a final submission package and presented to the CFO and CEO for final approval prior to submitting the claim to the appropriate agency. A record of such approval by both officers should be maintained in the permanent archive file for the claim.” If the Department of Education has questions regarding this plan, please call Alfred Keith IV at 414-264-6000. Sincerely yours, Alfred Keith IV Chief Education Officer

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 962986 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.22M
84.010 Title I Grants to Local Educational Agencies $1.30M
10.555 National School Lunch Program $1.04M
93.575 Child Care and Development Block Grant $662,791
10.553 School Breakfast Program $387,392
93.778 Medical Assistance Program $172,223
84.027 Special Education_grants to States $71,262
10.559 Summer Food Service Program for Children $18,530