FAC Explorer

Audit 315721

FY End
2020-12-31
Total Expended
$1.15M
Findings
16
Programs
6
Organization: Center for Self Sufficiency (WI)
Year: 2020 Accepted: 2024-07-23
Auditor: Reilly Penner & Benton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479172 2020-005 Significant Deficiency - AB
479173 2020-007 Material Weakness - I
479174 2020-008 Material Weakness - E
479175 2020-009 Material Weakness - L
479176 2020-005 Significant Deficiency - AB
479177 2020-006 Significant Deficiency Yes C
479178 2020-007 Material Weakness - I
479179 2020-009 Material Weakness - L
1055614 2020-005 Significant Deficiency - AB
1055615 2020-007 Material Weakness - I
1055616 2020-008 Material Weakness - E
1055617 2020-009 Material Weakness - L
1055618 2020-005 Significant Deficiency - AB
1055619 2020-006 Significant Deficiency Yes C
1055620 2020-007 Material Weakness - I
1055621 2020-009 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.910 Family and Community Violence Prevention Program $388,954 Yes 4
16.812 Second Chance Act Reentry Initiative $332,534 Yes 4
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $302,425 - 0
17.270 Reintegration of Ex-Offenders $71,976 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $26,462 - 0
20.507 Federal Transit_formula Grants $26,461 - 0

Contacts

Name Title Type
Q92GR53E97B3 Dafi Dyer Auditee
4142704604 Brian Mechenich 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, as applicable, either the cost principles contained in the cost principles contained in the Uniform Guidance and the SSAG, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying “Schedule of Expenditures of Federal and State Awards” (the “Schedule”) includes the federal and state award activity of the Organization under programs of the federal and state government for the year ended December 31, 2020. 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 Guide (“SSAG”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the cost principles contained in the Uniform Guidance and the SSAG, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2020-005
Reference Number: 2020-005 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Windows to Work Program Description: Allowable Costs Criteria: In order for a cost to be charged to a federal grant the cost must actually be paid for by the grantee. Condition: Each month, the Organization accrues costs related to the Organization’s defined contribution plan. However, the Organization was unable to provide documentation that $22,799 of the costs associated with the defined contribution plan were ever disbursed to the plan administrator. Cause: The Organization’s controls failed to prevent this issue. Effect: The Organization had $22,799 in unallowable costs. Recommendation: The Organization must ensure controls are in place to ensure only costs paid for by the Organization are charged to federal grants. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-007
Reference Number: 2020-007 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Procurement Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to ascertain if cost or price analysis was performed in connection with all procurement actions exceeding the simplified acquisition threshold. The Organization was unable to provide any documentation related to procurement. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the procurement requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to procurement is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-008
Reference Number: 2020-008 Program: Second Chance Act Reentry Initiative – CFDA #16.812 Windows to Work Description: Eligibility Criteria and Condition: As part of an audit in compliance with the Wisconsin State Single Audit Guidelines, auditors are required to ascertain if the required eligibility determinations were performed and the individual was determined to be eligible in accordance with the compliance requirements of the program. The Organization was unable to provide any documentation related to eligibility. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the eligibility requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to eligibility is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-009
Reference Number: 2020-009 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Reporting Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to verify the accuracy and completeness of the financial reports and that they agree with the accounting records. The Organization was unable to provide any documentation related to reporting. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the reporting requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to reporting is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-005
Reference Number: 2020-005 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Windows to Work Program Description: Allowable Costs Criteria: In order for a cost to be charged to a federal grant the cost must actually be paid for by the grantee. Condition: Each month, the Organization accrues costs related to the Organization’s defined contribution plan. However, the Organization was unable to provide documentation that $22,799 of the costs associated with the defined contribution plan were ever disbursed to the plan administrator. Cause: The Organization’s controls failed to prevent this issue. Effect: The Organization had $22,799 in unallowable costs. Recommendation: The Organization must ensure controls are in place to ensure only costs paid for by the Organization are charged to federal grants. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-006
Reference Number: 2020-006 Program: Family and Community Violence Prevention – CFDA #93.910 Description: Cash Management Criteria: The Uniform Guidance requires procedures in place to minimize the time elapsing between drawdown of federal funds and the disbursement of federal funds. Condition: The Organization draws funds directly from the federal government. The Organization’s controls are set up to ensure that the draws agree to expenses incurred. For the Family and Community Violence Prevention program, the Organization did not follow these controls. At the beginning of the year, the Organization had deferred revenue of $130,976. This amount was not expended within 30 days, which we considered a reasonable time period. Cause: An administrative oversight. Effect: The Organization did not comply with cash management requirements of the Uniform Guidance. Recommendation: We recommend the Organization ensures that funds drawn are expended within a reasonable time period as required by the Uniform Guidance. Repeat Finding: This is a repeat of Finding 2019-005. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-007
Reference Number: 2020-007 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Procurement Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to ascertain if cost or price analysis was performed in connection with all procurement actions exceeding the simplified acquisition threshold. The Organization was unable to provide any documentation related to procurement. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the procurement requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to procurement is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-009
Reference Number: 2020-009 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Reporting Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to verify the accuracy and completeness of the financial reports and that they agree with the accounting records. The Organization was unable to provide any documentation related to reporting. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the reporting requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to reporting is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-005
Reference Number: 2020-005 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Windows to Work Program Description: Allowable Costs Criteria: In order for a cost to be charged to a federal grant the cost must actually be paid for by the grantee. Condition: Each month, the Organization accrues costs related to the Organization’s defined contribution plan. However, the Organization was unable to provide documentation that $22,799 of the costs associated with the defined contribution plan were ever disbursed to the plan administrator. Cause: The Organization’s controls failed to prevent this issue. Effect: The Organization had $22,799 in unallowable costs. Recommendation: The Organization must ensure controls are in place to ensure only costs paid for by the Organization are charged to federal grants. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-007
Reference Number: 2020-007 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Procurement Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to ascertain if cost or price analysis was performed in connection with all procurement actions exceeding the simplified acquisition threshold. The Organization was unable to provide any documentation related to procurement. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the procurement requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to procurement is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-008
Reference Number: 2020-008 Program: Second Chance Act Reentry Initiative – CFDA #16.812 Windows to Work Description: Eligibility Criteria and Condition: As part of an audit in compliance with the Wisconsin State Single Audit Guidelines, auditors are required to ascertain if the required eligibility determinations were performed and the individual was determined to be eligible in accordance with the compliance requirements of the program. The Organization was unable to provide any documentation related to eligibility. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the eligibility requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to eligibility is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-009
Reference Number: 2020-009 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Reporting Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to verify the accuracy and completeness of the financial reports and that they agree with the accounting records. The Organization was unable to provide any documentation related to reporting. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the reporting requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to reporting is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-005
Reference Number: 2020-005 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Windows to Work Program Description: Allowable Costs Criteria: In order for a cost to be charged to a federal grant the cost must actually be paid for by the grantee. Condition: Each month, the Organization accrues costs related to the Organization’s defined contribution plan. However, the Organization was unable to provide documentation that $22,799 of the costs associated with the defined contribution plan were ever disbursed to the plan administrator. Cause: The Organization’s controls failed to prevent this issue. Effect: The Organization had $22,799 in unallowable costs. Recommendation: The Organization must ensure controls are in place to ensure only costs paid for by the Organization are charged to federal grants. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-006
Reference Number: 2020-006 Program: Family and Community Violence Prevention – CFDA #93.910 Description: Cash Management Criteria: The Uniform Guidance requires procedures in place to minimize the time elapsing between drawdown of federal funds and the disbursement of federal funds. Condition: The Organization draws funds directly from the federal government. The Organization’s controls are set up to ensure that the draws agree to expenses incurred. For the Family and Community Violence Prevention program, the Organization did not follow these controls. At the beginning of the year, the Organization had deferred revenue of $130,976. This amount was not expended within 30 days, which we considered a reasonable time period. Cause: An administrative oversight. Effect: The Organization did not comply with cash management requirements of the Uniform Guidance. Recommendation: We recommend the Organization ensures that funds drawn are expended within a reasonable time period as required by the Uniform Guidance. Repeat Finding: This is a repeat of Finding 2019-005. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-007
Reference Number: 2020-007 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Procurement Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to ascertain if cost or price analysis was performed in connection with all procurement actions exceeding the simplified acquisition threshold. The Organization was unable to provide any documentation related to procurement. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the procurement requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to procurement is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.
Finding 2020-009
Reference Number: 2020-009 Program: Family and Community Violence Prevention – CFDA #93.910 Second Chance Act Reentry Initiative – CFDA #16.812 Description: Reporting Criteria and Condition: As part of an audit in compliance with the Uniform Guidance, auditors are required to verify the accuracy and completeness of the financial reports and that they agree with the accounting records. The Organization was unable to provide any documentation related to reporting. Cause: The Organization was unable to locate this information. Effect: We were unable to ensure the Organization’s compliance with the reporting requirements in Uniform Guidance. Recommendation: We recommend management ensures documentation related to reporting is filed and stored so it can easily be accessed. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.