FAC Explorer

Audit 320779

FY End
2023-12-31
Total Expended
$1.83M
Findings
2
Programs
4
Organization: United Way of Door County, Inc. (WI)
Year: 2023 Accepted: 2024-09-25
Auditor: Hawkins Ash CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498117 2023-001 Material Weakness Yes L
1074559 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $26,131 - 0
93.590 Community-Based Child Abuse Prevention Grants $23,868 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,747 Yes 0
93.958 Block Grants for Community Mental Health Services $2,000 - 0

Contacts

Name Title Type
MQSKY1DGW8W7 Amy Kohnle Auditee
9207469645 Randall L. Miller Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 and 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 Awards includes the federal grant activity of United Way of Door County, Inc. The information in this schedule is presented in accordance with the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
Title: Oversight Agnecy Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 and are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Federal oversight agency for United Way of Door County, Inc. is the U.S. Department of Treasury.
Title: Subrecipients Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 and are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. United Way of Door County, Inc. provided federal awards to sub recipients during the year ended December 31, 2023.

Finding Details

Finding 2023-001
Federal Program: Organization Wide and Coronavirus State and Local Fiscal Recovery Funds Criteria: Generally accepted accounting principles (GAAP). Condition: Material audit adjustments were required to prevent the Organization’s financial statements from being materially misstated. Questioned Costs: Not applicable. Cause: Internal controls did not identify that adjustments should be recorded. Effect: This weakness could result in undetected errors and irregularities creating material misstatements in the Organization’s financial statements. Information: Systemic. Prior Year Finding: Reported as 2022-001 in prior year. Recommendation: Improve the Organization’s financial reporting internal controls to prevent these types of adjustments from occurring in the future. Document which accounting procedures are needed to be completed on a recurring basis to detect material adjustments.
Finding 2023-001
Federal Program: Organization Wide and Coronavirus State and Local Fiscal Recovery Funds Criteria: Generally accepted accounting principles (GAAP). Condition: Material audit adjustments were required to prevent the Organization’s financial statements from being materially misstated. Questioned Costs: Not applicable. Cause: Internal controls did not identify that adjustments should be recorded. Effect: This weakness could result in undetected errors and irregularities creating material misstatements in the Organization’s financial statements. Information: Systemic. Prior Year Finding: Reported as 2022-001 in prior year. Recommendation: Improve the Organization’s financial reporting internal controls to prevent these types of adjustments from occurring in the future. Document which accounting procedures are needed to be completed on a recurring basis to detect material adjustments.