Finding 59681 (2022-003)

Federal Agency: U.S. Department of Education Federal Program Name: Title I Assistance Listing Number ? 84.010 Federal Award Identification Number and Year: 2022-050182-DPI-TIA-141 and Year 7/1/21 ? 6/30/22 Pass-Through Agency: Wisconsin Department of Public Instruction Award Period: 7/1/21 ? 6/30/22 Type of Finding: Significant deficiency in internal control over compliance. Criteria or Specific Requirements: Uniform Guidance requires a District to determine which school attendance areas are eligible to participate in the program. The District should have control activities to ensure accurate determinations. Condition: It was noted that there is a lack of independent review of the eligibility reports submitted to the Wisconsin Department of Public Instruction by someone that did not prepare the reports. Context: While performing audit procedures, it was noted that the District does not have policies in place to ensure there is an independent review of eligibility reports for grants. Cause: The District does not have a system of internal controls in place to ensure Title I eligibility reports are reviewed by an independent person who did not prepare the reports. Questioned Costs: None. Repeat Finding: No. Effect: Eligibility criteria could be incorrectly analyzed and not detected by County personnel. Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding and management has developed a plan to correct the finding.