FAC Explorer

Audit 370070

FY End
2024-12-31
Total Expended
$7.47M
Findings
1
Programs
2
Organization: Western States Information Network, Inc. (CA)
Year: 2024 Accepted: 2025-09-30
Auditor: John Waddell & CO CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1158147 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
16.610 Regional Information Sharing Systems $7.47M Yes 1
21.016 Equitable Sharing $4,217 Yes 0

Contacts

Name Title Type
JPN9HHEA2CX1 Richard Peters Auditee
9162631188 Debbie Ask Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) of Western States Information Network, Inc. (WSIN) includes the grant activity of WSIN under programs of the federal government for the year ended 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 WSIN, it is not intended to and does not present the financial position, changes in net assets, or cash flows of WSIN.
Expenditures are reported on the Schedule using 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.
All expenditures of the RISS program are considered direct costs; therefore, indirect cost rates are not applicable.

Finding Details

Finding 2024-001
Regional Information Sharing Systems Assistance Listing No. 16.610 Grant No. 15PBJA-24-GG-01927-RISS Grant Period: Year ended December 31, 2024 Type of Finding: Significant deficiency in internal control over compliance and Noncompliance - Reporting Condition: The required FFATA report was not submitted by the mandated deadline. Condition: The required FFATA report was not submitted by the mandated deadline. Criteria: The Transparency Act requires that first-tier subawards of $30,000 or more be reported no later than the last day of the month following the month in which the obligation was made. Context: A total of $1,625,218 was passed through to a subrecipient during the year. The subaward was signed by the Organization on November 8, 2024, and by the grantee on February 4, 2025. The FFATA report was filed on September 26, 2025. Cause: The initial attempt to file the report was unsuccessful due to the migration of the platform and a change in the email address of the individual authorized to file it. The Organization lacks internal control policies and procedures to ensure timely follow-up when the initial filing is not completed. Cause: The initial attempt to file the report was unsuccessful due to the migration of the platform and a change in the email address of the individual authorized to file it. The Organization lacks internal control policies and procedures to ensure timely follow-up when the initial filing is not completed. Cause: The initial attempt to file the report was unsuccessful due to the migration of the platform and a change in the email address of the individual authorized to file it. The Organization lacks internal control policies and procedures to ensure timely follow-up when the initial filing is not completed. Effect: The report was not filed until it was requested during the audit. Failure to report subaward data timely could potentially constitute an event of noncompliance with the award contract. Questioned Costs: None Recommendation: Internal control policies and procedures should be established to ensure all required reports are filed on a timely basis. Views of responsible officials: See attached management’s corrective action plan.