Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: IDEA Cluster Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Numbers: 2022-425670-DPI-FLOW-341, 2022-425670-DPI-FLOW-344, 2022-425670-DPI-PRESCH-347, 2022-425670-DPI-PRESCH-346 Award Period: 07/01/2021 ? 06/30/2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Allowable Costs. Criteria or Specific Requirement: Uniform Guidance establishes allowable cost guidelines that must be adhered to in order to be in compliance with grant requirements. Determining whether a cost is allowable or not is dependent upon the District?s internal controls, specifically the review and approved of expenditures charge to the grant that verifies whether the expenditure is an allowable cost. Condition: The District was unable to provide sufficient supporting documentation in order for CLA to verify that they followed established internal control procedures related to approving grant expenditures. Questioned Costs: None. Context: When the Board of Education approved expenditures and the financial information at the monthly meetings, District staff did not keep organized documentation of all the information that was provided to the Board in order to be able to verify that the Board of Education approved certain credit card transactions from the year. Cause: The District was unable to provide supporting documentation related to the approval of three credit card charges in two separate months. Effect: Without adequate supporting documentation, federal and state agencies could potentially question if the expenditure was allowable. Repeat Finding: No Recommendation: We recommend the District review current procedures and record-keeping processes to verify key information that is presented to and/or approved by the Board of Education is kept in a central location and organized in a manner in which the documentation can be reproduced if needed. Views of Responsible Officials: Management agrees with this finding.