FAC Explorer

Audit 47181

FY End
2022-09-30
Total Expended
$1.51M
Findings
4
Programs
4
Organization: Center for Independent Living for Western Wisconsinc INC (WI)
Year: 2022 Accepted: 2023-04-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50832 2022-003 Material Weakness - A
50833 2022-004 Significant Deficiency - H
627274 2022-003 Material Weakness - A
627275 2022-004 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
93.432 Acl Centers for Independent Living $718,164 Yes 2
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $697,920 - 0
93.464 Acl Assistive Technology $49,700 - 0
93.369 Acl Independent Living State Grants $43,950 - 0

Contacts

Name Title Type
Y6XCU6PDCT75 Kyle Kleist Auditee
7152331070 Dawn Yarrington Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4SUBRECIPIENTS Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Center for Independent Living for Western Wisconsin, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Title 2 U.S. Code of Federal Regulations Part 200 and the State Single Audit Guidelines. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.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 and State Single Audit Guidelines, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Center for Independent Living for Western Wisconsin, Inc. had no subrecipients of federal funds during the period ended September 30, 2022.
Title: NOTE 5VENDOR CONTRACTS Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Center for Independent Living for Western Wisconsin, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Title 2 U.S. Code of Federal Regulations Part 200 and the State Single Audit Guidelines. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.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 and State Single Audit Guidelines, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and state awards does not include rate-based vendor contracts. During the fiscal year ending September 30, 2022, the Organization received $235,556 from counties through Childrens Long-Term Support Program, $110,450 from IRIS and other managed care organization for personal care services, $106,611 from Wisconsin Department of Workforce Development for various services, and $705,980 from various counties and managed care organizations for transportation, mileage reimbursements, and other services.

Finding Details

Finding 2022-003
2022-003 ? No Documentation of Approval on Timesheets Federal agency: U.S. Department of Health and Human Services Federal program title: Centers for Independent Living Assistance Listing Number: 93.432 Award Period: April 1, 2020-September 31, 2022 Questioned costs: None Type of Finding: ? Material Weakness in Internal Control Over Financial Reporting ? Material Weakness in Internal Control Over Compliance Condition: The auditors noted no supervisor approval was documented on employee timesheets. Criteria or specific requirement: The Organization should have controls in place for approving timesheets. Context: The finance manager reviews employee timesheets before paying but we noted no supervisor approval. The supervisors may have reviewed the timesheets but there was no documentation of approval on the timesheets. Effect: The lack of controls in place over the financial reporting function increases the risk of improper payroll costs charged to organization or federal grants. Cause: The finance manager reviews employee timesheets before paying but we noted no supervisor approval. The supervisors may have reviewed the timesheets but there was no documentation of approval on the timesheets. Repeat Finding: No Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Views of responsible officials and planned corrective actions: The Organization will review the processes and implement procedures.
Finding 2022-004
2022-004 ? Funds Spent After Grant Period Federal agency: U.S. Department of Health and Human Services Federal program title: Centers for Independent Living Assistance Listing Number: 93.432 Award Period: Varies Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Federal grant funds must be spent during grant period and organization should be tracking specific expenditures that are charged to the grants for allowable costs/compliance purposes. Condition: During testing we noted issues with cutoff of expenses charged to grants relating to payroll and other costs being charged to expense accounts when paid versus period the expense was for. We also noted funds charged to credit card for $10,000 to purchase gift cards after end of grant period were charged to grant accounts. Questioned costs: $10,000 Context: The organization has plenty of costs to cover regular Center for Independent Living Grant. Received one-time Cares funds for various additional expenses due to COVID which are not part of normal CIL grant funds and organization was trying to use up remaining funds on the grant and didn't realize grant period had ended. Cause: Since the Organization has plenty of costs to cover the grant, specific expenses are not charged to the grant. Gift cards were purchased after grant period ended. Effect: Unallowable costs of $10,000 charged to the grant Repeat Finding: No Recommendation: The organization should work to identify specific costs that are charged to the grant. We also recommend a review of grant funds being done prior to the end of the grant period to make sure funds can be spent prior to end of grant period. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 ? No Documentation of Approval on Timesheets Federal agency: U.S. Department of Health and Human Services Federal program title: Centers for Independent Living Assistance Listing Number: 93.432 Award Period: April 1, 2020-September 31, 2022 Questioned costs: None Type of Finding: ? Material Weakness in Internal Control Over Financial Reporting ? Material Weakness in Internal Control Over Compliance Condition: The auditors noted no supervisor approval was documented on employee timesheets. Criteria or specific requirement: The Organization should have controls in place for approving timesheets. Context: The finance manager reviews employee timesheets before paying but we noted no supervisor approval. The supervisors may have reviewed the timesheets but there was no documentation of approval on the timesheets. Effect: The lack of controls in place over the financial reporting function increases the risk of improper payroll costs charged to organization or federal grants. Cause: The finance manager reviews employee timesheets before paying but we noted no supervisor approval. The supervisors may have reviewed the timesheets but there was no documentation of approval on the timesheets. Repeat Finding: No Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Views of responsible officials and planned corrective actions: The Organization will review the processes and implement procedures.
Finding 2022-004
2022-004 ? Funds Spent After Grant Period Federal agency: U.S. Department of Health and Human Services Federal program title: Centers for Independent Living Assistance Listing Number: 93.432 Award Period: Varies Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Federal grant funds must be spent during grant period and organization should be tracking specific expenditures that are charged to the grants for allowable costs/compliance purposes. Condition: During testing we noted issues with cutoff of expenses charged to grants relating to payroll and other costs being charged to expense accounts when paid versus period the expense was for. We also noted funds charged to credit card for $10,000 to purchase gift cards after end of grant period were charged to grant accounts. Questioned costs: $10,000 Context: The organization has plenty of costs to cover regular Center for Independent Living Grant. Received one-time Cares funds for various additional expenses due to COVID which are not part of normal CIL grant funds and organization was trying to use up remaining funds on the grant and didn't realize grant period had ended. Cause: Since the Organization has plenty of costs to cover the grant, specific expenses are not charged to the grant. Gift cards were purchased after grant period ended. Effect: Unallowable costs of $10,000 charged to the grant Repeat Finding: No Recommendation: The organization should work to identify specific costs that are charged to the grant. We also recommend a review of grant funds being done prior to the end of the grant period to make sure funds can be spent prior to end of grant period. Views of responsible officials: There is no disagreement with the audit finding.