Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County and Dane County Department of Human Services Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) section 200.303 requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with the federal statutes, regulations, and terms and conditions of the federal award. Condition: YWCA did not adequately document their review or maintain support for the allocation basis for allocating overhead costs or time and effort reporting used as the basis for allocating personnel costs to federal awards. Cause: YWCA did not properly design policies and procedures to ensure overhead allocations and time and effort reporting is timely reviewed and approved and adequately documented. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving overhead allocations and time and effort reporting. Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval and documentation of overhead allocations and time and effort reporting. This is expected to be completed by September 2023.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County Award Period: 12/01/2021 - 04/30/2022 Criteria or Specific Requirement: According to 2 CFR section 200.403(h), a non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award?s period of performance. Condition: YWCA charged costs incurred after the period of performance to the award. Four individually important items totaling $56,117 and a sample of ten charges totaling $10,952 were selected for testing from a population of 73 charges totaling $108,448. The testing found one charge totaling $2,964 that was incurred after the award period ended. Cause: YWCA did not properly design policies and procedures to ensure period of performance is timely reviewed and approved. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving period of performance.Effect or Potential Effect: Costs incurred before or after the period of performance may be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval of period of performance. This is expected to be completed by September 2023.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County Criteria or Specific Requirement: 2 CFR section 200.313(i) requires non-federal entities to maintain records sufficient to detail the history of procurement, including, but not necessarily limited to, the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: YWCA?s internal controls over review of procurement methods, rationale, and decisions, were not properly documented. Cause: Written policies and procedures for procurement did not include who was responsible, what documentation is required, and retention of the control documentation for procurement methods, rationale, and decisions. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving procurement methods, rationale, and decisions. Effect or Potential Effect: Contracts entered into may be disallowed. Repeat Finding: No. Recommendation: We recommend written policies and procedures over procurement to be established to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for documentation and review of procurement methods, rationale, and decisions. This is expected to be completed by September 2023.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County and Dane County Department of Human Services Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) section 200.303 requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with the federal statutes, regulations, and terms and conditions of the federal award. Condition: YWCA did not adequately document their review or maintain support for the allocation basis for allocating overhead costs or time and effort reporting used as the basis for allocating personnel costs to federal awards. Cause: YWCA did not properly design policies and procedures to ensure overhead allocations and time and effort reporting is timely reviewed and approved and adequately documented. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving overhead allocations and time and effort reporting. Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval and documentation of overhead allocations and time and effort reporting. This is expected to be completed by September 2023.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County Award Period: 12/01/2021 - 04/30/2022 Criteria or Specific Requirement: According to 2 CFR section 200.403(h), a non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award?s period of performance. Condition: YWCA charged costs incurred after the period of performance to the award. Four individually important items totaling $56,117 and a sample of ten charges totaling $10,952 were selected for testing from a population of 73 charges totaling $108,448. The testing found one charge totaling $2,964 that was incurred after the award period ended. Cause: YWCA did not properly design policies and procedures to ensure period of performance is timely reviewed and approved. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving period of performance.Effect or Potential Effect: Costs incurred before or after the period of performance may be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval of period of performance. This is expected to be completed by September 2023.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County Criteria or Specific Requirement: 2 CFR section 200.313(i) requires non-federal entities to maintain records sufficient to detail the history of procurement, including, but not necessarily limited to, the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: YWCA?s internal controls over review of procurement methods, rationale, and decisions, were not properly documented. Cause: Written policies and procedures for procurement did not include who was responsible, what documentation is required, and retention of the control documentation for procurement methods, rationale, and decisions. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving procurement methods, rationale, and decisions. Effect or Potential Effect: Contracts entered into may be disallowed. Repeat Finding: No. Recommendation: We recommend written policies and procedures over procurement to be established to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for documentation and review of procurement methods, rationale, and decisions. This is expected to be completed by September 2023.