Audit 304251

FY End
2023-12-31
Total Expended
$1.05M
Findings
14
Programs
4
Year: 2023 Accepted: 2024-04-23
Auditor: Wegner CPAS

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
394248 2023-002 Material Weakness - ABCGHL
394249 2023-002 Material Weakness - ABCGHL
394250 2023-002 Material Weakness - ABCGHL
394251 2023-002 Material Weakness - ABCGHL
394252 2023-002 Material Weakness - ABCGHL
394253 2023-002 Material Weakness - ABCGHL
394254 2023-002 Material Weakness - ABCGHL
970690 2023-002 Material Weakness - ABCGHL
970691 2023-002 Material Weakness - ABCGHL
970692 2023-002 Material Weakness - ABCGHL
970693 2023-002 Material Weakness - ABCGHL
970694 2023-002 Material Weakness - ABCGHL
970695 2023-002 Material Weakness - ABCGHL
970696 2023-002 Material Weakness - ABCGHL

Contacts

Name Title Type
LRKSWMLTCK75 Shannon Barry Auditee
6082511237 Jason Stephens Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state award activity of Domestic Abuse Intervention Services, Inc. under programs of the federal government and state agencies for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State Single Audit Guidelines. Because the schedule presents only a selected portion of the operations of Domestic Abuse Intervention Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Domestic Abuse Intervention Services, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: DAIS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Assistance Listing Numbers: 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024. Assistance Listing Numbers: 93.671 Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Name of State Program: DV Basic Services and DV Children’s Programming Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Wisconsin Department of Children and Families Award Period: January 1, 2023 through December 31, 2023 Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented. Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review. Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.