FAC Explorer

Audit 373834

FY End
2024-06-30
Total Expended
$3.80M
Findings
6
Programs
7
Organization: West Central Wisconsin Workforce Development Board, Inc. (WI)
Year: 2024 Accepted: 2025-12-10
Auditor: WEGNER CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164391 2024-001 Material Weakness Yes C
1164392 2024-002 Material Weakness Yes L
1164393 2024-001 Material Weakness Yes C
1164394 2024-001 Material Weakness Yes C
1164395 2024-002 Material Weakness Yes L
1164396 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
17.259 WIOA YOUTH ACTIVITIES $846,769 Yes 2
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $763,032 Yes 2
17.258 WIOA ADULT PROGRAM $763,009 Yes 2
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $722,242 Yes 0
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $535,599 Yes 0
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $132,135 Yes 0
17.268 H-1B JOB TRAINING GRANTS $33,554 Yes 0

Contacts

Name Title Type
N16ZNYKVEMB8 Jon Menz Auditee
7152327390 Mitch Davis Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of under programs of the federal government for the year ended June 30, 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 , it is not intended to and does not present the financial position, changes in net assets, or cash flows of
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2024-001
Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2023 through June 30, 2024 Criteria: Under 2 CFR Part 200.305, non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes. Funds should be drawn down only as needed to meet immediate cash requirements. Condition: The Organization drew down federal funds in advance of immediate cash needs, resulting in excess cash balances being held for extended periods. Cause: The Organization has controls over draws of federal awards but the controls were not followed. Effect or Potential Effect: Holding excess federal funds for extended periods can result in non-compliance with federal regulations and could potentially increase the risk of mismanagement or misuse of funds. Recommendation: We recommend the Organization revise federal award draw procedures to ensure compliance with cash management requirements. Such draws should be made for immediate cash needs. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
Finding 2024-002
Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2023 through June 30, 2024 Criteria: Controls should be in place to ensure review and approval of monthly requests for reimbursement prior to submission to the granting agency. Condition: 3 of 36 reports submitted, there was no evidence of management review of approval of the reports prior to submission of the granting agency. Cause: The Organization did not have a supervisory review process implemented for financial reports submitted to the granting agency. Effect or Potential Effect: Requesting excess funds over the amount of expenditures can result in non-compliance with federal regulations and may require payback to the funding source. Recommendation: We recommenced the Organization implement internal controls including a supervisory review process for reports to ensure compliance with reporting requirements. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.