Audit 56659

Finding 2022-001 Assistance Listing Number(s): 10.558 Name of Federal Program or Cluster: Child and Adult Care Food Program Name of Federal Agency: Department of Agriculture Name of Pass-through Entity: Wisconsin Department of Public Instruction Criteria or Specific Requirement: Per 2 CFR 200.303(a) the organization must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: During testing of allowable costs the following conditions were noted: ? The monthly cost allocation spreadsheets were not reviewed and approved to provide reasonable assurance that costs charged are allowable. ? 1 employee of 6 employees tested in a nonstatistical sample had time and effort that was not reviewed and approved to provide reasonable assurance that costs charged are allowable. Cause: Due to turnover at the executive director position and lack of written procedures the new executive director was unaware of the internal controls over compliance for allowability. Effect or Potential Effect: Costs charged to federal awards may not be allowable. Repeat Finding: This is not a repeat finding. Recommendation: ? Cost allocation spreadsheets should be reviewed and approved monthly by the executive director to provide reasonable assurance that costs charged are allowable. ? Time and effort should be reviewed and approved to provide reasonable assurance that costs charged are allowable. ? Written procedures for allowable costs should be updated to include internal controls performed by the executive director and training should be provided to new personnel responsible for grant management. Views of Responsible Officials: Community Coordinated Child Care, Inc. agrees with the finding.

Finding 2022-001 Assistance Listing Number(s): 10.558 Name of Federal Program or Cluster: Child and Adult Care Food Program Name of Federal Agency: Department of Agriculture Name of Pass-through Entity: Wisconsin Department of Public Instruction Criteria or Specific Requirement: Per 2 CFR 200.303(a) the organization must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: During testing of allowable costs the following conditions were noted: ? The monthly cost allocation spreadsheets were not reviewed and approved to provide reasonable assurance that costs charged are allowable. ? 1 employee of 6 employees tested in a nonstatistical sample had time and effort that was not reviewed and approved to provide reasonable assurance that costs charged are allowable. Cause: Due to turnover at the executive director position and lack of written procedures the new executive director was unaware of the internal controls over compliance for allowability. Effect or Potential Effect: Costs charged to federal awards may not be allowable. Repeat Finding: This is not a repeat finding. Recommendation: ? Cost allocation spreadsheets should be reviewed and approved monthly by the executive director to provide reasonable assurance that costs charged are allowable. ? Time and effort should be reviewed and approved to provide reasonable assurance that costs charged are allowable. ? Written procedures for allowable costs should be updated to include internal controls performed by the executive director and training should be provided to new personnel responsible for grant management. Views of Responsible Officials: Community Coordinated Child Care, Inc. agrees with the finding.