Audit 384137

Federal agency: Department of Health and Human Services & Department of Energy Federal program title: Weatherization Assistance for Low Income Persons Assistance Listing Number: 93.568 & 81.042 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(s): Contract 00WX2425.06 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: The program manual requires that invoices be paid within 30 days of receipt. Condition: As part of our general disbursement testing, CLA noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Questioned costs: $97 known and $92,953 likely. Context: As part of CLA’s general disbursement testing, noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Cause: The Organization noted this was due to a transitional period within the Program Manager position during the time the invoice failed to be paid timely. Effect: Potential for unavailability of federal funds and increased difficulty in managing payments and reimbursement requests. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: Department of Health and Human Services & Department of Energy Federal program title: Weatherization Assistance for Low Income Persons Assistance Listing Number: 93.568 & 81.042 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(s): Contract 00WX2425.06 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Suspension and debarment procedures must be followed before entering into a transaction that is subject to suspension and debarment. Condition: As part of suspension and debarment testing, CLA noted 2 out of 8 transactions where suspension and debarment procedures were not followed before entering into the transaction. Questioned costs: None. Context: As part of suspension and debarment testing, CLA noted 2 out of 8 transactions where suspension and debarment procedures were not followed before entering into the transaction. CLA did an independent check of these contractors to confirm they were not federally suspended nor debarred. Cause: The Organization noted this was an oversight due to the exceptional nature of the procurement (received noncompetitive procurement waivers instead of going through bid process). Effect: Potential to contract with organizations that are federally suspended and/or debarred. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over suspension and debarment procedures to ensure procedures are followed before entering into transactions subject to suspension and debarment. Views of responsible officials: There is no disagreement with the audit finding.