FAC Explorer

Audit 326751

FY End
2022-12-31
Total Expended
$15.54M
Findings
4
Programs
3
Organization: Supporting Families Together Association, Inc. (WI)
Year: 2022 Accepted: 2024-10-31
Auditor: Wegner CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504252 2022-002 Significant Deficiency - L
504253 2022-002 Significant Deficiency - L
1080694 2022-002 Significant Deficiency - L
1080695 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $14.66M Yes 1
93.434 Every Student Succeeds Act/preschool Development Grants $874,702 Yes 1
93.590 Community-Based Child Abuse Prevention Grants $2,174 - 0

Contacts

Name Title Type
TYJ7KK6LN7W5 Heidi Luft Auditee
6084432494 Mitch Davis Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1—BASIS OF PRESENTATION Accounting Policies: NOTE 2—SUMMARY OF SIGNIFICANT 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 and Wisconsin Department of Children and Families’ Allowable Cost Policy Manual, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate. The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state award activity of Supporting Families Together Association, Inc. under programs of the federal government and state agencies for the year ended December 31, 2022. 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 Supporting Families Together Association, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Supporting Families Together Association, Inc.
Title: NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 2—SUMMARY OF SIGNIFICANT 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 and Wisconsin Department of Children and Families’ Allowable Cost Policy Manual, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee elected not to 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 and Wisconsin Department of Children and Families’ Allowable Cost Policy Manual, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3—INDIRECT COST RATE Accounting Policies: NOTE 2—SUMMARY OF SIGNIFICANT 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 and Wisconsin Department of Children and Families’ Allowable Cost Policy Manual, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate. Supporting Families Together Association, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
Finding 2022–002 Assistance Listing Number(s): 93.596 and 93.434 Name of Federal Program or Cluster: CCDF Cluster and Every Student Succeeds Act/Preschool Development Grants Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: Wisconsin Department of Children and Families Criteria or Specific Requirement: Audits under Uniform Guidance are required to be submitted in the Federal Audit Clearinghouse within nine months of the fiscal year end. Condition: SFTA could not provide information and documentation to complete the audit before 9-month period had passed. Cause: Changes in key management positions has reduced the institutional knowledge and experience. Routines and habits in certain reconciliations and fiscal period close lapsed during the changes in operations, staffing and management. Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met. Repeat Finding: No Recommendation: We recommend management continue to make the improvements in staffing and resources to ensure timely financial statement close and audit support. Views of Responsible Officials: We concur with the recommendation. SFTA has made significant enhancements to its accounting team in both experience and depth of knowledge. Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.
Finding 2022-002
Finding 2022–002 Assistance Listing Number(s): 93.596 and 93.434 Name of Federal Program or Cluster: CCDF Cluster and Every Student Succeeds Act/Preschool Development Grants Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: Wisconsin Department of Children and Families Criteria or Specific Requirement: Audits under Uniform Guidance are required to be submitted in the Federal Audit Clearinghouse within nine months of the fiscal year end. Condition: SFTA could not provide information and documentation to complete the audit before 9-month period had passed. Cause: Changes in key management positions has reduced the institutional knowledge and experience. Routines and habits in certain reconciliations and fiscal period close lapsed during the changes in operations, staffing and management. Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met. Repeat Finding: No Recommendation: We recommend management continue to make the improvements in staffing and resources to ensure timely financial statement close and audit support. Views of Responsible Officials: We concur with the recommendation. SFTA has made significant enhancements to its accounting team in both experience and depth of knowledge. Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.
Finding 2022-002
Finding 2022–002 Assistance Listing Number(s): 93.596 and 93.434 Name of Federal Program or Cluster: CCDF Cluster and Every Student Succeeds Act/Preschool Development Grants Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: Wisconsin Department of Children and Families Criteria or Specific Requirement: Audits under Uniform Guidance are required to be submitted in the Federal Audit Clearinghouse within nine months of the fiscal year end. Condition: SFTA could not provide information and documentation to complete the audit before 9-month period had passed. Cause: Changes in key management positions has reduced the institutional knowledge and experience. Routines and habits in certain reconciliations and fiscal period close lapsed during the changes in operations, staffing and management. Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met. Repeat Finding: No Recommendation: We recommend management continue to make the improvements in staffing and resources to ensure timely financial statement close and audit support. Views of Responsible Officials: We concur with the recommendation. SFTA has made significant enhancements to its accounting team in both experience and depth of knowledge. Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.
Finding 2022-002
Finding 2022–002 Assistance Listing Number(s): 93.596 and 93.434 Name of Federal Program or Cluster: CCDF Cluster and Every Student Succeeds Act/Preschool Development Grants Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: Wisconsin Department of Children and Families Criteria or Specific Requirement: Audits under Uniform Guidance are required to be submitted in the Federal Audit Clearinghouse within nine months of the fiscal year end. Condition: SFTA could not provide information and documentation to complete the audit before 9-month period had passed. Cause: Changes in key management positions has reduced the institutional knowledge and experience. Routines and habits in certain reconciliations and fiscal period close lapsed during the changes in operations, staffing and management. Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met. Repeat Finding: No Recommendation: We recommend management continue to make the improvements in staffing and resources to ensure timely financial statement close and audit support. Views of Responsible Officials: We concur with the recommendation. SFTA has made significant enhancements to its accounting team in both experience and depth of knowledge. Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.