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 and Other Matter
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.
Questioned costs: None
Context: We sampled 4 monthly funding claims, noting that all were reviewed subsequent to submission.
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: Incomplete or inaccurate information could be reported on funding claims.
Repeat Finding: Yes (2023-006)
Recommendation: One City Schools, Inc. should implement appropriate internal controls for reviewing funding claims prior to submission.
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.