FAC Explorer

Audit 311649

FY End
2023-12-31
Total Expended
$787,469
Findings
4
Programs
8
Organization: Family Support Center, Inc. (WI)
Year: 2023 Accepted: 2024-07-03
Auditor: Bauman Associates LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
406486 2023-003 Significant Deficiency - I
406487 2023-003 Significant Deficiency - I
982928 2023-003 Significant Deficiency - I
982929 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $433,685 Yes 1
16.320 Services for Trafficking Victims $53,754 - 0
93.575 Child Care and Development Block Grant $45,223 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $12,858 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,750 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $8,443 - 0
97.024 Emergency Food and Shelter National Board Program $4,750 - 0
93.590 Community-Based Child Abuse Prevention Grants $232 - 0

Contacts

Name Title Type
CVAMT4GTVWR3 Geri Segal Auditee
7157231138 Nathan Kalepp Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of Presentation Accounting Policies: See Note 1 De Minimis Rate Used: N Rate Explanation: Cost rate used was approved by pass-through entity for benefits for the major program tested. The accompanying schedule of expenditures of federal and state awards ("Schedule") includes the federal and state grant activity of the Center under programs of the federal and state governments 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 Wisconsin State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the statements of financial position, statements of activities, functional expenses, or cash flows of the Center.
Title: Note 2 Summary of Significant Accounting Policies Accounting Policies: See Note 1 De Minimis Rate Used: N Rate Explanation: Cost rate used was approved by pass-through entity for benefits for the major program tested. 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.
Title: Note 3 10 Percent De Minimis Indirect Cost Rate Accounting Policies: See Note 1 De Minimis Rate Used: N Rate Explanation: Cost rate used was approved by pass-through entity for benefits for the major program tested. The Center has not elected to use the 10 percent de minimis indirect cost rate.
Title: Note 4 Subrecipient Expenditures Accounting Policies: See Note 1 De Minimis Rate Used: N Rate Explanation: Cost rate used was approved by pass-through entity for benefits for the major program tested. The Center does not have any subrecipient expenditures.

Finding Details

Finding 2023-003
Noncompliance with Procurement, Suspenion, and Debarment Compliance Requirements - Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), subpart D, section 200.318 requires documented procurement procedures which the Center must use and these must conform with the specific requirements of the procurement standards in sections 200.317-200.327 (“Procurement Standards”) of the Uniform Guidance. The Center should have such a policy and there should be adequate internal controls over the use of such a policy to ensure they are in compliance with all direct and material federal and state award compliance requirements related to the Center and its funding sources. Condition: As a result of our testing of this requirement, we noted the Center does not have a written procurement policy that conforms with the requirements noted in the criteria section of this finding. Thus, the Center is not in compliance with the Procurement Standards of the Uniform Guidance and the State Single Audit Guidelines relative to all its federal and state awards. Cause: The Center does not have such a policy. Effect: The Center does not have a procurement policy that conforms with federal and state requirements; which also means there is a control deficiency over this compliance requirement. Recommendation: The Center should create an approved formal written procurement policy and adopt internal controls over its use relative to federal and state awards. Management response: The Center will create an approved formal written procurement policy and will implement it during their calendar year ended December 31, 2024.
Finding 2023-003
Noncompliance with Procurement, Suspenion, and Debarment Compliance Requirements - Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), subpart D, section 200.318 requires documented procurement procedures which the Center must use and these must conform with the specific requirements of the procurement standards in sections 200.317-200.327 (“Procurement Standards”) of the Uniform Guidance. The Center should have such a policy and there should be adequate internal controls over the use of such a policy to ensure they are in compliance with all direct and material federal and state award compliance requirements related to the Center and its funding sources. Condition: As a result of our testing of this requirement, we noted the Center does not have a written procurement policy that conforms with the requirements noted in the criteria section of this finding. Thus, the Center is not in compliance with the Procurement Standards of the Uniform Guidance and the State Single Audit Guidelines relative to all its federal and state awards. Cause: The Center does not have such a policy. Effect: The Center does not have a procurement policy that conforms with federal and state requirements; which also means there is a control deficiency over this compliance requirement. Recommendation: The Center should create an approved formal written procurement policy and adopt internal controls over its use relative to federal and state awards. Management response: The Center will create an approved formal written procurement policy and will implement it during their calendar year ended December 31, 2024.
Finding 2023-003
Noncompliance with Procurement, Suspenion, and Debarment Compliance Requirements - Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), subpart D, section 200.318 requires documented procurement procedures which the Center must use and these must conform with the specific requirements of the procurement standards in sections 200.317-200.327 (“Procurement Standards”) of the Uniform Guidance. The Center should have such a policy and there should be adequate internal controls over the use of such a policy to ensure they are in compliance with all direct and material federal and state award compliance requirements related to the Center and its funding sources. Condition: As a result of our testing of this requirement, we noted the Center does not have a written procurement policy that conforms with the requirements noted in the criteria section of this finding. Thus, the Center is not in compliance with the Procurement Standards of the Uniform Guidance and the State Single Audit Guidelines relative to all its federal and state awards. Cause: The Center does not have such a policy. Effect: The Center does not have a procurement policy that conforms with federal and state requirements; which also means there is a control deficiency over this compliance requirement. Recommendation: The Center should create an approved formal written procurement policy and adopt internal controls over its use relative to federal and state awards. Management response: The Center will create an approved formal written procurement policy and will implement it during their calendar year ended December 31, 2024.
Finding 2023-003
Noncompliance with Procurement, Suspenion, and Debarment Compliance Requirements - Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), subpart D, section 200.318 requires documented procurement procedures which the Center must use and these must conform with the specific requirements of the procurement standards in sections 200.317-200.327 (“Procurement Standards”) of the Uniform Guidance. The Center should have such a policy and there should be adequate internal controls over the use of such a policy to ensure they are in compliance with all direct and material federal and state award compliance requirements related to the Center and its funding sources. Condition: As a result of our testing of this requirement, we noted the Center does not have a written procurement policy that conforms with the requirements noted in the criteria section of this finding. Thus, the Center is not in compliance with the Procurement Standards of the Uniform Guidance and the State Single Audit Guidelines relative to all its federal and state awards. Cause: The Center does not have such a policy. Effect: The Center does not have a procurement policy that conforms with federal and state requirements; which also means there is a control deficiency over this compliance requirement. Recommendation: The Center should create an approved formal written procurement policy and adopt internal controls over its use relative to federal and state awards. Management response: The Center will create an approved formal written procurement policy and will implement it during their calendar year ended December 31, 2024.