Finding 1147025 (2024-003)

Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 State Agency: Wisconsin Department Workforce Development State Number(s): Not applicable Award Period: December 14, 2021 – June 30, 2025 Type of Finding: • Material Weakness in Internal Control over Compliance and Noncompliance Criteria or specific requirement: The Wisconsin Department of Workforce Development requires the Organization to submit Form DETW-19457-E quarterly. Condition: The Organization did not have review procedures in place to ensure the quarterly Forms DETW-19457-E were accurately prepared and submitted timely. Questioned costs: None Context: In the statistically valid sample that CLA selected, one of two quarterly Form DETW-19457-Es was not submitted timely. Both reports tested lacked sufficient internal review prior to submission to the awarding agency. Cause: The Organization did not have sufficient internal controls over performance reporting to ensure quarterly Forms DETW-19457-E are reviewed prior to submission nor to ensure the reports are submitted timely. Effect: Lack of sufficient controls over review and submission of reports may lead to inaccurate, incomplete, and untimely reporting. Repeat Finding: No Recommendation: CLA recommends that the Organization implement procedures for verifying that Forms DETW-19457-E are reviewed and submitted timely. Views of responsible officials: There is no disagreement with the audit finding.