Audit 367354

FY End
2024-12-31
Total Expended
$8.28M
Findings
12
Programs
4
Organization: Bauer Family Resources, Inc. (IN)
Year: 2024 Accepted: 2025-09-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1155018 2024-001 Material Weakness Yes L
1155019 2024-001 Material Weakness Yes L
1155020 2024-001 Material Weakness Yes L
1155021 2024-001 Material Weakness Yes L
1155022 2024-001 Material Weakness Yes L
1155023 2024-001 Material Weakness Yes L
1155024 2024-001 Material Weakness Yes L
1155025 2024-001 Material Weakness Yes L
1155026 2024-001 Material Weakness Yes L
1155027 2024-001 Material Weakness Yes L
1155028 2024-001 Material Weakness Yes L
1155029 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $286,250 Yes 1
84.287 Twenty-First Century Community Learning Centers $236,238 Yes 1
93.600 Head Start $216,391 Yes 1
10.559 Summer Food Service Program for Children $8,339 Yes 1

Contacts

Name Title Type
PMLLKCV8KDB5 Jennifer Hopkins Auditee
7657425046 Kimberley Morisette Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bauer Family Resources, Inc. under programs of the federal government for the year December 31, 2024. 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 selected portion of the operations of Bauer Family Resources, Inc., It is not intended to and does not present the financial position, changes in net assets, or cash flows of Bauer Family Resource, Inc.
Bauer Family Resources, Inc. had no awards that were passed through to subrecipients.

Finding Details

Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.
Criteria: The Organization is required to submit the Data Collection Form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or 9 months after the end of the year ended under audit. Condition: The Organization did not submit the 2023 Data Collection form within the required timeframe. Cause: The Organization did not have sufficient internal controls in place to ensure federal reporting deadlines are met. Effect: The Organization did not comply with federal reporting requirements. Questioned Costs: N/A Perspective Information: This issue was limited to the late submission of the Data Collection Form. The submission was ultimately made; however, it occurred after the required deadline due to accounting issues. Repeat Findings: This is not a repeat finding. Recommendation: The Organization should follow established controls to ensure timely submission of the Data Collection Form. This should include assignment of responsibility to a designated official and be monitored by management. View of Responsible Officials and Planned Corrective Action: Bauer Family Resources went through a complete accounting department turnover by early 2023. Wipfli, Inc, an outsourced accounting firm, was contracted during this transition until a new CFO and accounting team could be hired and trained. The outsourced accounting firm spent all of 2023 learning the accounting functions of the company, establishing internal controls, managing cash flow, and ensuring proper regulations and compliance were being met. Wipfli stayed with the company through September 2024. They were phased out of the company at this time. We now have an established, trained, fully staffed accounting team. This includes the CFO, Senior Accountant, two Staff Accountants, and an Accounts Payable Accountant. Starting in late 2024, all accounting procedures were handled in-house by this team. Returning to accounting functions being handled by the direct staff will be much more efficient, timely, and accurate. We will continue to work on streamlining our accounting procedures and processes while following our high standard of internal controls. This is being proven as we have seen success with our 2024 Year End Audit with no other material weaknesses.