FAC Explorer

Audit 337217

FY End
2024-06-30
Total Expended
$10.20M
Findings
2
Programs
12
Organization: Northwood Technical College (WI)
Year: 2024 Accepted: 2025-01-10
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518762 2024-002 Significant Deficiency - M
1095204 2024-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $3.98M Yes 0
84.268 Federal Direct Student Loans $3.38M Yes 0
10.855 Distance Learning and Telemedicine Loans and Grants $735,148 - 0
17.261 Wia Pilots, Demonstrations, and Research Projects $268,338 - 0
84.007 Federal Supplemental Educational Opportunity Grants $177,345 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $121,642 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $54,418 - 0
84.033 Federal Work-Study Program $35,572 Yes 0
97.044 Assistance to Firefighters Grant $23,910 - 0
84.002 Adult Education - Basic Grants to States $20,000 - 0
17.285 Apprenticeship USA Grants $7,680 - 0
64.117 Survivors and Dependents Educational Assistance $1,774 - 0

Contacts

Name Title Type
NERJKJLP2H58 Sara Nick Auditee
7157887143 Rob Ganschow Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation Accounting Policies: The accompanying schedules of expenditures of federal and state awards (the "Schedules') include the federal and state award activity of Northwood Technical College District under programs of the federal and state governments for the year ended June 30, 2024. The information in the Schedules 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 and the State of Wisconsin State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the Schedules present only a selected portion of the operations of Northwood Technical College District, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Northwood Technical College District. Expenditures reported on the Schedules 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. Negative amounts shown on the schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Northwood Techncial College District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal: Revenue per statement of revenues, expenses, and changes in net position Federal grants ($10,171,656) plus Misc operating revenues - ($24,382) for a total of $10,196,038. State: Revenues per statement of revenues, expenses and changes in net position: Nonoperating revenues - state nonoperating appropriations ($32,964,525) plus Operating revenues - state grants ($1,255,296), fire fighter training 2% ($57,633), Higher Education Aids Board assistance ($1,025,497) for a total of $35,302,951.

Finding Details

Finding 2024-002
Criteria or Specific Requirement: 2 CFR section 200.332(b) requires pass-through entities to provide subrecipients with a subaward agreement and ensure that every subaward is clearly identified to the subrecipient as a subaward and provide specific information as outlined at 2 CFR section 200.332(b)(1) through (6). Condition: Internal controls over subrecipient monitoring do not appear to be effective. Testing procedures revealed that there was no subaward agreement provided to the subrecipient of grant funding. Context: There was only one subrecipient for this grant and there was no documentation of a subaward agreement being provided to the subrecepient. Questioned Costs: None Effect: The subrecipient may not have all of the required information that it needs for its own Uniform Guidance audit. In addition, the subrecipient may not be aware of the applicable laws and regulations as well as the specific compliance requirements as they relate to the funding they are receiving from the District. Cause: Because the subrecipient was involved with the application process and subsequent communications with the District as well as the Wisconsin Department of Workforce Development, the District thought the subrecipient had all of the required information and therefore didn't issue a formal subaward document. Repeat: No Auditor's Recommendation: We recommend that the District review its polices and procedures related to subrecipient monitoring. View of Responsible Officials: The finding is acknowledged. The District will provide a subaward agreement to the current subrecipient and has put in place the required subaward agreement on future federal grants with subrecipients to ensure compliance with the Uniform Guidance requirements.
Finding 2024-002
Criteria or Specific Requirement: 2 CFR section 200.332(b) requires pass-through entities to provide subrecipients with a subaward agreement and ensure that every subaward is clearly identified to the subrecipient as a subaward and provide specific information as outlined at 2 CFR section 200.332(b)(1) through (6). Condition: Internal controls over subrecipient monitoring do not appear to be effective. Testing procedures revealed that there was no subaward agreement provided to the subrecipient of grant funding. Context: There was only one subrecipient for this grant and there was no documentation of a subaward agreement being provided to the subrecepient. Questioned Costs: None Effect: The subrecipient may not have all of the required information that it needs for its own Uniform Guidance audit. In addition, the subrecipient may not be aware of the applicable laws and regulations as well as the specific compliance requirements as they relate to the funding they are receiving from the District. Cause: Because the subrecipient was involved with the application process and subsequent communications with the District as well as the Wisconsin Department of Workforce Development, the District thought the subrecipient had all of the required information and therefore didn't issue a formal subaward document. Repeat: No Auditor's Recommendation: We recommend that the District review its polices and procedures related to subrecipient monitoring. View of Responsible Officials: The finding is acknowledged. The District will provide a subaward agreement to the current subrecipient and has put in place the required subaward agreement on future federal grants with subrecipients to ensure compliance with the Uniform Guidance requirements.