FAC Explorer

Audit 38238

FY End
2022-09-30
Total Expended
$1.57M
Findings
6
Programs
7
Organization: Operation Fresh Start, Inc. (WI)
Year: 2022 Accepted: 2023-09-29
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42380 2022-001 Material Weakness - P
42381 2022-001 Material Weakness - P
42382 2022-001 Material Weakness - P
618822 2022-001 Material Weakness - P
618823 2022-001 Material Weakness - P
618824 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $727,708 Yes 1
17.274 Youthbuild $341,628 Yes 1
94.006 Americorps $190,467 - 0
17.259 Wia Youth Activities $66,778 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $55,824 Yes 1
14.218 Community Development Block Grants/entitlement Grants $31,188 - 0
14.239 Home Investment Partnerships Program $2,413 - 0

Contacts

Name Title Type
LC7YJHMTBZB5 Gregory Markle Auditee
6082444721 Karl Eck, CPA Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The accompanying schedule of expenditures of federal and state awards and list of programs (the Schedule) includes the federal and state award activity of Operation Fresh Start, Inc. under programs of the federal, state and local government for the year ended September 30, 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 Wisconsin State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Operation Fresh Start, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Operation Fresh Start, Inc. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Operation Fresh Start, Inc. does not have subrecipients or subrecipient expenses.

Finding Details

Finding 2022-001
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2022-001
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2022-001
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2022-001
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2022-001
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2022-001
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.