Finding Text
Assistance Listing Number(s): 10.553 and 10.555
Name of Federal Program or Cluster: Child Nutrition Cluster
Name of Federal Agency: Department of Agriculture
Name of Pass-through Entity: Wisconsin Department of Public Instruction
Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566
Award Period: July 1, 2022 through June 30, 2023
Criteria: According to 2 CFR, Part 200.334 of the Uniform Guidance, supporting documentation pertinent to a federal award must be retained for a period of three years from the date of submission of the expenditure. According to 2 CFR, Part 200.302(3) of the Uniform Guidance, records must be supported by source documentation. Condition: Supporting documentation for claims were not retained.
Cause: Internal controls for funding claims have not been designed appropriately. Currently, there are no internal controls to ensure support for claims are retained in accordance with federal requirements.
Questioned Costs: $344,674
Effect or Potential Effect: Incomplete or inaccurate information could be reported on funding claims.
Context: A sample of 8 claims reports were selected from a population of 39. The testing found that supporting documentation for claims was not retained for any of the claims in the sample.
Repeat Finding: No
Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requirements.
Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on implementing internal controls for maintaining supporting documentation.