International Institute of Wisconsin, Inc.Single Audit Corrective Action PlanFor the Fiscal Year Ended June 30, 2022AUDIT FINDINGFinding Reference Number: 2022-001Description of Finding: Payroll and related expenses were over allocated to grants.Statement of Concurrence or Nonconcurrence:This letter...
International Institute of Wisconsin, Inc.Single Audit Corrective Action PlanFor the Fiscal Year Ended June 30, 2022AUDIT FINDINGFinding Reference Number: 2022-001Description of Finding: Payroll and related expenses were over allocated to grants.Statement of Concurrence or Nonconcurrence:This letter is in response to the condition set forth on page 34 Item #9, of the IIW 2022 Audit.Paul F. Trebian, President & CEO of IIW as of June 7, 2023, has discussed with IIW?s account and dataspecialist circumstances around the information provided on page 33 for Internal Control over majorprograms. Findings of audit indicate over allocation of FTEs against Type A (state contracts) for$250,000; and Type B (federal contracts) for $62,500.IIW agrees with the findings of the IIW 2022 Audit.Corrective Action:Currently, IIW is conducting an outside objective review of grants/contracts, since August 2022, toconfirm the audit findings for 2022 and combined with the next 2023 regular audit IIW should be able todetermine the exact amounts, any payback through adjustments made by the state for subsequentpayments after errors were made, and the nature of the over allocation of FTE?s.The reason for the need to combine with the next year 2023 audit is that the state and federal fiscal yearbeginning and ending overlap IIW?s fiscal year period.This is an important matter to investigate in an objective manner, so that we can determine a course ofaction to properly address the matter. Once the entire matter has been analyzed, IIW will be able todetermine actions to perform to provide process improvement to prevent over allocation in the future. Asa part of that process, the organization will certainly adopt the audit recommendation that it develop atime and/or activity reporting methodology to adequately document the payroll charges by grant andprogram, and that its cost allocations be reviewed and approved by the executive director.Name of Contact Person:Paul F. Trebian, Ed.D., MBA/TM, MA, BSPresident & CEOInternational Institute of Wisconsinptrebian@iiwisconsin.org414-403-9735 CellCSTProjected Completion DateIIW plans on wrapping up the investigation in a few weeks, and then will have more information tocommunicate following actions to adopt the audit recommendations and reporting methodology.QUESTIONED COSTS1. For each questioned cost, the organization should identify the amount by state financialassistance or award program and the program period.2. If the organization believes a questioned cost is an allowable cost, a statement providingreasons for the organization's position should be included.3. If the cost is questioned because the organization failed to provide the auditors withdocumentation supporting the allowability of the questioned cost, and the documentation subsequentlybecomes available, the organization should provide such documentation as part ofthe submission of the corrective action plan. The organization should describe how the records documentthe allowability of the cost.4. If the organization determines that the questioned costs are unallowable or that the chargescannot be supported, the organization should provide a statement to that effect and remit payment for theunallowable or unsupported costs with the corrective action plan.If the (Office of Policy and Management and/or Oversight Agency) has questions regarding thisPlan, please call Paul F. Trebian at 414-225-6220.Sincerely yours,Paul F. Trebian, Ed.D., MBA/TM, MA, BSPresident & CEOInternational Institute of Wisconsinptrebian@iiwisconsin.org414-403-9735 CellCST