FAC Explorer

Audit 319632

FY End
2023-12-31
Total Expended
$983,303
Findings
14
Programs
6
Organization: Advocates of Ozaukee, Inc. (WI)
Year: 2023 Accepted: 2024-09-16
Auditor: Kerberrose Sc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496884 2023-001 Significant Deficiency - P
496885 2023-001 Significant Deficiency - P
496886 2023-001 Significant Deficiency - P
496887 2023-001 Significant Deficiency - P
496888 2023-001 Significant Deficiency - P
496889 2023-001 Significant Deficiency - P
496890 2023-001 Significant Deficiency - P
1073326 2023-001 Significant Deficiency - P
1073327 2023-001 Significant Deficiency - P
1073328 2023-001 Significant Deficiency - P
1073329 2023-001 Significant Deficiency - P
1073330 2023-001 Significant Deficiency - P
1073331 2023-001 Significant Deficiency - P
1073332 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $516,170 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $167,695 - 1
16.588 Violence Against Women Formula Grants $50,000 - 1
16.575 Crime Victim Assistance $47,306 - 1
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $38,451 - 1
97.024 Emergency Food and Shelter National Board Program $6,818 - 1

Contacts

Name Title Type
DFTRUAFBNEJ7 Barbara Fischer Auditee
2622843577 Jamie Rosin Auditor
No contacts on file

Notes to SEFA

Title: Note 1 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 accounting_policies. De Minimis Rate Used: N Rate Explanation: Advocates of Ozaukee, Inc. did not use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal and state awards includes the federal and state award activity of Advocates of Ozaukee, Inc. under programs of the federal and state government 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). Because the schedule presents only a select portion of the operations of Advocates of Ozaukee, Inc., it is not intended to, and does not, present the financial position, changes in net position or cash flows of Advocates of Ozaukee, Inc.
Title: Note 3 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 accounting_policies. De Minimis Rate Used: N Rate Explanation: Advocates of Ozaukee, Inc. did not use the 10% de minimis cost rate. Advocates of Ozaukee, Inc. did not use the 10% de minimis cost rate.
Title: Note 4 Subrecipients 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 accounting_policies. De Minimis Rate Used: N Rate Explanation: Advocates of Ozaukee, Inc. did not use the 10% de minimis cost rate. Advocates of Ozaukee, Inc. did not have any subrecipient expenditures.

Finding Details

Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.
Finding 2023-001
Criteria: The Organization should prepare the schedule of expenditures of federal and state awards. Condition: The Organization was unable to provide us with a schedule of expenditures of federal and state awards with the appropriate allocation of funds by Assistance Listing Number and funding source. Cause: The Organization felt that they did not have the internal expertise to prepare the schedule. Effect: The Organization requested its auditors to prepare this schedule. Recommendation: The Organization should assign an individual internally that is qualified to prepare this schedule.