FAC Explorer

Audit 11897

FY End
2023-06-30
Total Expended
$1.13M
Findings
4
Programs
2
Organization: Wisconsin Family Assistance Center for Education Training and Support, Inc. (WI)
Year: 2023 Accepted: 2024-01-17
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8739 2023-002 Significant Deficiency - I
8740 2023-002 Significant Deficiency - I
585181 2023-002 Significant Deficiency - I
585182 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.328 Special Education_parent Information Centers $394,522 Yes 1
84.027 Special Education_grants to States $304,982 - 0

Contacts

Name Title Type
D9Z8JHBGJ1L4 Courtney Salzer Auditee
4143744645 Steve Johnson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee has not used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the federal and state award activity of Wisconsin Family Assistance Center for Education Training and Support, Inc., under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Wisconsin Family Assistance Center for Education Training and Support, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Wisconsin Family Assistance Center for Education Training and Support, Inc.

Finding Details

Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Parent Training and Information Technical Assistance Centers Assistance Listing Number: 84.328M and 84.328R Award Period: various Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: FACETS should have a formal procurement policy to guide it when entering into covered transactions, including all components identified in 2 CFR 200.318. Condition: FACETS had three expenses applied to the grant in excess of the micro-purchase threshold but did not have a procurement policy that included all the components identified in 2 CFR 200.318. Questioned costs: None Context: FACETS entered into three transactions in excess of the micro purchase threshold for which price or rate quotations were not obtained from multiple vendors. Management indicated that multiple bids were not received because the desired services were only available from a single source, but this was not documented. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318. Repeat finding: No Recommendation: It is recommended that FACETS supplement its procurement policy to address requirements specific to federal awards. Views of responsible officials: There is no disagreement with the audit finding. Management will update its formal procurement policy to fully comply with 2 CFR 200.318 and is working with their outside accounting firm to adopt the relevant policies.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Parent Training and Information Technical Assistance Centers Assistance Listing Number: 84.328M and 84.328R Award Period: various Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: FACETS should have a formal procurement policy to guide it when entering into covered transactions, including all components identified in 2 CFR 200.318. Condition: FACETS had three expenses applied to the grant in excess of the micro-purchase threshold but did not have a procurement policy that included all the components identified in 2 CFR 200.318. Questioned costs: None Context: FACETS entered into three transactions in excess of the micro purchase threshold for which price or rate quotations were not obtained from multiple vendors. Management indicated that multiple bids were not received because the desired services were only available from a single source, but this was not documented. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318. Repeat finding: No Recommendation: It is recommended that FACETS supplement its procurement policy to address requirements specific to federal awards. Views of responsible officials: There is no disagreement with the audit finding. Management will update its formal procurement policy to fully comply with 2 CFR 200.318 and is working with their outside accounting firm to adopt the relevant policies.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Parent Training and Information Technical Assistance Centers Assistance Listing Number: 84.328M and 84.328R Award Period: various Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: FACETS should have a formal procurement policy to guide it when entering into covered transactions, including all components identified in 2 CFR 200.318. Condition: FACETS had three expenses applied to the grant in excess of the micro-purchase threshold but did not have a procurement policy that included all the components identified in 2 CFR 200.318. Questioned costs: None Context: FACETS entered into three transactions in excess of the micro purchase threshold for which price or rate quotations were not obtained from multiple vendors. Management indicated that multiple bids were not received because the desired services were only available from a single source, but this was not documented. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318. Repeat finding: No Recommendation: It is recommended that FACETS supplement its procurement policy to address requirements specific to federal awards. Views of responsible officials: There is no disagreement with the audit finding. Management will update its formal procurement policy to fully comply with 2 CFR 200.318 and is working with their outside accounting firm to adopt the relevant policies.
Finding 2023-002
Federal agency: U.S. Department of Education Federal program title: Parent Training and Information Technical Assistance Centers Assistance Listing Number: 84.328M and 84.328R Award Period: various Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: FACETS should have a formal procurement policy to guide it when entering into covered transactions, including all components identified in 2 CFR 200.318. Condition: FACETS had three expenses applied to the grant in excess of the micro-purchase threshold but did not have a procurement policy that included all the components identified in 2 CFR 200.318. Questioned costs: None Context: FACETS entered into three transactions in excess of the micro purchase threshold for which price or rate quotations were not obtained from multiple vendors. Management indicated that multiple bids were not received because the desired services were only available from a single source, but this was not documented. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318. Repeat finding: No Recommendation: It is recommended that FACETS supplement its procurement policy to address requirements specific to federal awards. Views of responsible officials: There is no disagreement with the audit finding. Management will update its formal procurement policy to fully comply with 2 CFR 200.318 and is working with their outside accounting firm to adopt the relevant policies.