Finding Text
Federal Agency: Department of Agriculture
Federal Program Name: Child Nutrition Cluster
Assistance Listing Number: 10.553 and 10.555
Pass-Through Agency: Wisconsin Department of Public Instruction
Pass-Through Number(s): 2024-678022-DPI-SB-546, 2024-010014-DPI-NSL-547, 2024-010014-DPISK_ NSLAE-566
Award Period: July 1, 2023 through June 30, 2024
Type of Finding:
Material Weakness in Internal Control over Compliance
Material Noncompliance (Modified Opinion)
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.
Questioned costs: None
Context: We sampled 3 procurement transactions, noting that none of them had documentation following a procurement policy.
Cause: Policies and procedures were put in place after the prior year single audit findings, but were not able to be incorporated for the current fiscal year under audit.
Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Repeat Finding: Yes (2023-005)
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.