Audit 316053

FY End
2023-12-31
Total Expended
$2.91M
Findings
4
Programs
19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
479521 2023-001 Significant Deficiency - P
479522 2023-001 Significant Deficiency - P
1055963 2023-001 Significant Deficiency - P
1055964 2023-001 Significant Deficiency - P

Contacts

Name Title Type
X171WD8KHW49 Kristi Partenheimer Auditee
6082373987 Kirsten Houghton 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the federal and state grant award activity of End Domestic Abuse Wisconsin: The Wisconsin Coalition Against Domestic Violence, 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 End Domestic Abuse Wisconsin: The Wisconsin Coalition Against Domestic Violence, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of End Domestic Abuse Wisconsin: The Wisconsin Coalition Against Domestic Violence, Inc.
Title: Summary of Significant Accounting Policies 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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: Indirect Cost Rate 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. End Domestic Abuse Wisconsin: The Wisconsin Coalition Against Domestic Violence, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Identification as a repeat finding: This is not a repeat finding. Criteria: Internal controls over preparation and review of the financial statements should be in place to provide reasonable assurance that a misstatement in the financial statements would be prevented or detected. Statement of condition: Due to staffing and workload constraints, the organization did not prepare monthly financial statements. Thus, monthly financial statements were not reviewed by management or those charged with governance. Organization personnel do have the necessary expertise to prepare the financial statements in accordance with generally accepted accounting principles. Cause: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. Effect: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned costs: There were no questioned costs. Views of responsible officials: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. The organization accepts responsibility for the audited financial statements. Context: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Recommendation: It is recommended that monthly financial statements be prepared and reviewed by management and those charged with governance.
Identification as a repeat finding: This is not a repeat finding. Criteria: Internal controls over preparation and review of the financial statements should be in place to provide reasonable assurance that a misstatement in the financial statements would be prevented or detected. Statement of condition: Due to staffing and workload constraints, the organization did not prepare monthly financial statements. Thus, monthly financial statements were not reviewed by management or those charged with governance. Organization personnel do have the necessary expertise to prepare the financial statements in accordance with generally accepted accounting principles. Cause: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. Effect: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned costs: There were no questioned costs. Views of responsible officials: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. The organization accepts responsibility for the audited financial statements. Context: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Recommendation: It is recommended that monthly financial statements be prepared and reviewed by management and those charged with governance.
Identification as a repeat finding: This is not a repeat finding. Criteria: Internal controls over preparation and review of the financial statements should be in place to provide reasonable assurance that a misstatement in the financial statements would be prevented or detected. Statement of condition: Due to staffing and workload constraints, the organization did not prepare monthly financial statements. Thus, monthly financial statements were not reviewed by management or those charged with governance. Organization personnel do have the necessary expertise to prepare the financial statements in accordance with generally accepted accounting principles. Cause: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. Effect: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned costs: There were no questioned costs. Views of responsible officials: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. The organization accepts responsibility for the audited financial statements. Context: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Recommendation: It is recommended that monthly financial statements be prepared and reviewed by management and those charged with governance.
Identification as a repeat finding: This is not a repeat finding. Criteria: Internal controls over preparation and review of the financial statements should be in place to provide reasonable assurance that a misstatement in the financial statements would be prevented or detected. Statement of condition: Due to staffing and workload constraints, the organization did not prepare monthly financial statements. Thus, monthly financial statements were not reviewed by management or those charged with governance. Organization personnel do have the necessary expertise to prepare the financial statements in accordance with generally accepted accounting principles. Cause: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. Effect: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned costs: There were no questioned costs. Views of responsible officials: Due to staffing and workload constraints, the organization did not prepare or review monthly financial statements. The organization accepts responsibility for the audited financial statements. Context: Since there was no preparation or review of monthly financial statements, the organization’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Recommendation: It is recommended that monthly financial statements be prepared and reviewed by management and those charged with governance.