Audit 38559

FY End
2022-06-30
Total Expended
$1.40M
Findings
16
Programs
4
Year: 2022 Accepted: 2023-03-23
Auditor: Wegner CPAS LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42406 2022-003 Significant Deficiency - B
42407 2022-004 Significant Deficiency - I
42408 2022-003 Significant Deficiency - B
42409 2022-004 Significant Deficiency - I
42410 2022-003 Significant Deficiency - B
42411 2022-004 Significant Deficiency - I
42412 2022-003 Significant Deficiency - B
42413 2022-004 Significant Deficiency - I
618848 2022-003 Significant Deficiency - B
618849 2022-004 Significant Deficiency - I
618850 2022-003 Significant Deficiency - B
618851 2022-004 Significant Deficiency - I
618852 2022-003 Significant Deficiency - B
618853 2022-004 Significant Deficiency - I
618854 2022-003 Significant Deficiency - B
618855 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $493,780 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $220,000 - 0
14.231 Emergency Solutions Grant Program $137,758 Yes 2
93.558 Temporary Assistance for Needy Families $83,793 - 0

Contacts

Name Title Type
ZQQJVKDCL815 Holly Anderle Auditee
2626333235 Jennifer Tarkowski Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Homeless Assistance Leadership Organization, Inc. under programs of the federal government and state agencies for the year ended June 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 State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of Homeless Assistance Leadership Organization, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Homeless Assistance Leadership Organization, Inc. NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.
Finding 2022-003 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: The Code of Federal Regulations (CFR) Section 200.302 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Management?s grant tracking spreadsheets for federal awards were not properly updated or reviewed during the year. Cause: Due to staff turnover during the year, sufficient training for preparing grant tracking spreadsheets was not provided for new staff and no monitoring of this process was performed to ensure it was completed in a timely manner. Effect or Potential Effect: Unallowable costs could be charged to federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide additional training to staff responsible for tracking federal and state awards and utilize another member of management to review and approve the grant tracking spreadsheets routinely. Additionally, we recommend reconciliations be performed monthly between the grant spreadsheets and the financial reporting software.
Finding 2022-004 Assistance Listing Number: 14.231 Name of Federal Program or Cluster: Emergency Solutions Grant Program Name of Federal Agency: Department of Housing and Urban Development Name of Pass-through Entities: Wisconsin Department of Administration and City of Racine Criteria or Specific Requirement: Management is responsible for establishing policies and procedures which follow the procurement and suspension and debarment requirements of 2 CFR 200.318. Condition: The Organization?s procurement policy lacks some of the requirements required by the Code of Federal Regulations. Cause: Due to the lack of availability of personnel time, the procurement policy has not been updated to include all the requirements for federal award agreements. Effect or Potential Effect: There is an increased risk of unallowable expenses and noncompliance with procurement and suspension and debarment requirements. Repeat Finding: No Recommendation: We recommend the Organization assign personnel to review and update the Organization?s procurement policy to meet the federal requirements.