Finding 519022 (2023-007)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-01-13
Audit: 337545
Organization: School District of Cudahy (WI)

AI Summary

  • Core Issue: The District failed to create and enforce test security measures as required by Title I.
  • Impacted Requirements: Noncompliance with Title I, Section 1111(b)(2)(B)(iii) regarding test security policies.
  • Recommended Follow-Up: The District should develop and implement necessary test security measures and internal controls to meet Title I requirements.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Title I grant to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: S010A220049; 2022 Pass-Through Agency: Wisconsin Department of Public Instruction Pass-Through Number(s): 2023-401253-DPI-TI-A-141 Award Period: July 1, 2022 through June 30 ,2023 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria or specific requirement: Title I, Section 1111(b)(2)(B)(iii) required that the Local Education Authorities (LEA) design and implement policies and procedures for ensuring that the LEA and its schools implement test security measures. Condition: The District did not design, document or implement test security measures in compliance with Title I requirements. Questioned costs: None Context: The District was not able to provide to the auditor documentation of the design or implementation of test security policy that comply with the requirements of Title I. Cause: The District did not monitor or document compliance with the requirement to design, document or implement test security. Effect: The District may not be in compliance with requirements to ensure test security in compliance with their State Education Authority requirements and Title I requirements. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District design and implement test security measures and internal controls to ensure these policies comply with requirements of Title I.

Corrective Action Plan

Title I Grants to Local Educational Agencies – Assistance Listing No. 84.010 Recommendation: We recommend the District design and implement test security measures and internal controls to ensure these policies comply with requirements of Title I. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will create written internal controls which will implement the guidance outlined in the Wisconsin Department of Public Instruction’s Test Security Manual. Name(s) of the contact person(s) responsible for corrective action: Mallory Umar, Director of Learning Services. Planned completion date for corrective action plan: 1/1/2025

Categories

Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 519021 2023-006
    Material Weakness
  • 519023 2023-003
    Significant Deficiency
  • 519024 2023-003
    Significant Deficiency
  • 519025 2023-003
    Significant Deficiency
  • 519026 2023-004
    Material Weakness
  • 519027 2023-004
    Material Weakness
  • 519028 2023-004
    Material Weakness
  • 519029 2023-005
    Significant Deficiency
  • 519030 2023-005
    Significant Deficiency
  • 519031 2023-006
    Significant Deficiency
  • 1095463 2023-006
    Material Weakness
  • 1095464 2023-007
    Material Weakness
  • 1095465 2023-003
    Significant Deficiency
  • 1095466 2023-003
    Significant Deficiency
  • 1095467 2023-003
    Significant Deficiency
  • 1095468 2023-004
    Material Weakness
  • 1095469 2023-004
    Material Weakness
  • 1095470 2023-004
    Material Weakness
  • 1095471 2023-005
    Significant Deficiency
  • 1095472 2023-005
    Significant Deficiency
  • 1095473 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $651,000
84.027 Special Education Grants to States $470,871
93.778 Medical Assistance Program $416,928
10.553 School Breakfast Program $386,970
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $80,808
84.424 Student Support and Academic Enrichment Program $47,735
10.559 Summer Food Service Program for Children $37,452
84.365 English Language Acquisition State Grants $35,450
10.582 Fresh Fruit and Vegetable Program $21,415
84.173 Special Education Preschool Grants $16,738
84.048 Career and Technical Education -- Basic Grants to States $5,666
84.425 Education Stabilization Fund $478
10.555 National School Lunch Program $-3,248