EIN: 391923658
UEI: N1J9YFNMGDA9
Audited by: Walkowicz, Boczkiewicz & Co., S.C.
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 7, 2026 (56 days ago).
What is a management decision? →FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal controls should be in place to ensure the vendor invoices are reviewed for the number of meals provided so that one individual cannot commit and conceal errors. Cause: Internal controls procedures were not in place to ensure the vendor invoices were properly reviewed. Effect: One individual could commit and conceal errors in the monthly count that is used to bill for the number of meals provided. Auditor?s recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice.
Show full finding ▾Hide full finding ▴2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ? CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal controls should be in place to ensure the vendor invoices are reviewed for the number of meals provided so that one individual cannot commit and conceal errors. Cause: Internal controls procedures were not in place to ensure the vendor invoices were properly reviewed. Effect: One individual could commit and conceal errors in the monthly count that is used to bill for the number of meals provided. Auditor?s recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice.
CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AND STATE AWARDS DEPARTMENT OF AGRICULTURE MATERIAL WEAKNESS 2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ?CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal Controls should be in place to ensure the vendor invoices were properly reviewed. Recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice. Action Taken: ? Internal controls were established to ensure meals are recorded at point of service. ? Students enter their student number into the student information system (SIS) at point of service. ? Cyberschool employee monitors meals to determine if it qualifies for reimbursement in addition to clicking ?accept? with each SIS entry for a meal. ? There is a back-up paper check off system for employee monitoring to use if primary counting system (SIS) goes down during lunch hour. ? Vendor receives SIS printout the following day to confirm meals recorded. ? Vendor uses SIS printout report to invoice the school. ? When the invoice arrives, the School Operations Manager uses the SIS to confirm bill matches meals served. If questions arise regarding this plan, please call Jessica Whitaker at 414.444.2017
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.
The Organization did not have adequate and effective controls over compliance related to the Uniform Guidance procurement requirements. The Organization does not have a written procurement policy that meets the requirements of Uniform Guidance. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with procurement requirements. Those requirements include (1) a written policy reflective of the purchase requirements, (2) implemented controls in place to ensure compliance with such a policy and (3) the Organization follows the policy for all applicable procurements. Cause: The Organization did not follow the procurement requirements set forth by Uniform Guidance. Effect: Inadequate controls over procurement resulted in a policy that does not meet the Uniform Guidance requirements. Recommendation: Management should revise, implement, and follow the Organization's written procurement policy to ensure compliance with the requirements of Uniform Guidance. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴DEPARTMENT OF EDUCATION, MATERIAL WEAKNESS, 2020-001 Charter Schools ? CFDA No. 84.282, Condition: The Organization did not have adequate and effective controls over compliance related to the Uniform Guidance procurement requirements. The Organization does not have a written procurement policy that meets the requirements of Uniform Guidance. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with procurement requirements. Those requirements include (1) a written policy reflective of the purchase requirements, (2) implemented controls in place to ensure compliance with such a policy and (3) the Organization follows the policy for all applicable procurements. Cause: The Organization did not follow the procurement requirements set forth by Uniform Guidance. Effect: Inadequate controls over procurement resulted in a policy that does not meet the Uniform Guidance requirements. Recommendation: Management should revise, implement, and follow the Organization's written procurement policy to ensure compliance with the requirements of Uniform Guidance. Views of Responsible Officials: See Corrective Action Plan.
Milwaukee, WI 53216 Phone: (414) 444-2330 Fax: (414) 444-2435 CORRECTIVE ACTION PLAN December 22, 2020 Department of Education Central City Cyberschool respectfully submits the following corrective action plan for the year ended 2020. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: 2020 The findings from the July 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARDS MATERIAL WEAKNESS DEPARTMENT OF EDUCATION 2020-001 CHARTER SCHOOLS?CFDA No. 84.282 Recommendation: Management should revise, implement, and follow the Organization?s written procurement policy to ensure compliance with the requirements of Uniform Guidance. Action Taken: Central City Cyberschool is revising the procurement policy using the Wisconsin Association of School Business Officials Federal Funds Procedural Manual. The procurement policy, in addition to the procedures related to federal grants will be reviewed yearly with any Cyberschool staff who is in charge of purchasing items using federal funds. If questions arise regarding this plan, please call Jessica Szymanski at 414.444.2017. Sincerely yours, Jessica Szymanski
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
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