FAC Explorer

Audit 55408

FY End
2022-12-31
Total Expended
$5.11M
Findings
4
Programs
12
Organization: Racine Kenosha Community Action Agency, Inc. (WI)
Year: 2022 Accepted: 2023-06-08
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59693 2022-001 - - L
59694 2022-001 - - L
636135 2022-001 - - L
636136 2022-001 - - L

Programs

ALN Program Spent Major Findings
81.042 Weatherization Assistance for Low-Income Persons $403,231 - 0
10.569 Emergency Food Assistance Program (food Commodities) $329,308 - 1
93.569 Community Services Block Grant $219,862 Yes 0
14.218 Community Development Block Grants/entitlement Grants $100,982 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $88,517 - 0
93.568 Low-Income Home Energy Assistance $83,438 - 0
10.565 Commodity Supplemental Food Program $57,764 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $51,810 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $33,902 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,121 - 0
21.023 Emergency Rental Assistance Program $519 Yes 0
93.600 Head Start $416 - 0

Contacts

Name Title Type
YP1JHYFUYD15 Laura Brown Auditee
2626378377 Krista Pankop Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. Pass-through entity identifying numbers are presented where available. 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: RKCAA has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal, state and local awards (the Schedule) includes the federal, state and local grant activity of Racine Kenosha Community Action Agency, Inc. (RKCAA) under programs of the federal, state and local government, and other entities for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 US 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 operations of RKCAA, it is not intended to and does not present the financial position, changes in net assets or cash flows of RKCAA.

Finding Details

Finding 2022-001
Agency: U.S. Department of Agriculture Pass-through entity: Wisconsin Department of Health Services Federal assistance listing or State ID numbers: 10.569, Food Distribution Cluster Criteria: RKCAA is required to complete various reports, including reporting commodity activity within the program on a quarterly basis to the pass-through entity. Statement of condition: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Cause: Inputting errors were made in the document maintained by RKCAA to report the commodities activity to the pass-through entity. Effect: Reporting of commodities activity provided by RKCAA was not accurate during the year. Questioned costs: The amount of questioned costs could not be determined. Context: Records maintained by RKCAA of commodities received and distributed were inconsistent with the amounts inputted into the tracking document. This caused reporting submitted to the pass-through entity to be inaccurate during the year. Recommendation: We recommend that management review the process used to report the commodities activity to the pass-through entity to ensure reports reconcile to internal records. Management response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional supervision, training and reconciliations to better track and report the commodities activity to the pass-through entity. This process is expected to be completed by June 30, 2023.
Finding 2022-001
Agency: U.S. Department of Agriculture Pass-through entity: Wisconsin Department of Health Services Federal assistance listing or State ID numbers: 10.569, Food Distribution Cluster Criteria: RKCAA is required to complete various reports, including reporting commodity activity within the program on a quarterly basis to the pass-through entity. Statement of condition: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Cause: Inputting errors were made in the document maintained by RKCAA to report the commodities activity to the pass-through entity. Effect: Reporting of commodities activity provided by RKCAA was not accurate during the year. Questioned costs: The amount of questioned costs could not be determined. Context: Records maintained by RKCAA of commodities received and distributed were inconsistent with the amounts inputted into the tracking document. This caused reporting submitted to the pass-through entity to be inaccurate during the year. Recommendation: We recommend that management review the process used to report the commodities activity to the pass-through entity to ensure reports reconcile to internal records. Management response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional supervision, training and reconciliations to better track and report the commodities activity to the pass-through entity. This process is expected to be completed by June 30, 2023.
Finding 2022-001
Agency: U.S. Department of Agriculture Pass-through entity: Wisconsin Department of Health Services Federal assistance listing or State ID numbers: 10.569, Food Distribution Cluster Criteria: RKCAA is required to complete various reports, including reporting commodity activity within the program on a quarterly basis to the pass-through entity. Statement of condition: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Cause: Inputting errors were made in the document maintained by RKCAA to report the commodities activity to the pass-through entity. Effect: Reporting of commodities activity provided by RKCAA was not accurate during the year. Questioned costs: The amount of questioned costs could not be determined. Context: Records maintained by RKCAA of commodities received and distributed were inconsistent with the amounts inputted into the tracking document. This caused reporting submitted to the pass-through entity to be inaccurate during the year. Recommendation: We recommend that management review the process used to report the commodities activity to the pass-through entity to ensure reports reconcile to internal records. Management response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional supervision, training and reconciliations to better track and report the commodities activity to the pass-through entity. This process is expected to be completed by June 30, 2023.
Finding 2022-001
Agency: U.S. Department of Agriculture Pass-through entity: Wisconsin Department of Health Services Federal assistance listing or State ID numbers: 10.569, Food Distribution Cluster Criteria: RKCAA is required to complete various reports, including reporting commodity activity within the program on a quarterly basis to the pass-through entity. Statement of condition: Reports of commodity activity were submitted to the pass-through entity that were not consistent with the underlying commodities records of RKCAA. Cause: Inputting errors were made in the document maintained by RKCAA to report the commodities activity to the pass-through entity. Effect: Reporting of commodities activity provided by RKCAA was not accurate during the year. Questioned costs: The amount of questioned costs could not be determined. Context: Records maintained by RKCAA of commodities received and distributed were inconsistent with the amounts inputted into the tracking document. This caused reporting submitted to the pass-through entity to be inaccurate during the year. Recommendation: We recommend that management review the process used to report the commodities activity to the pass-through entity to ensure reports reconcile to internal records. Management response: RKCAA management agrees with the finding. RKCAA is updating and revising policies and procedures, including additional supervision, training and reconciliations to better track and report the commodities activity to the pass-through entity. This process is expected to be completed by June 30, 2023.