FAC Explorer

Finding 1167308 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-30
Audit: 378343
Organization: Northeastern Wisconsin Area Health Education Center, Inc. (WI)
Auditor: HAWKINS ASH CPAS LLP

AI Summary

  • Core Issue: Claims for reimbursement did not match the amounts in the general ledger, indicating a lack of proper documentation.
  • Impacted Requirements: There was no clear tracking of expenditures against the total grant award, leading to potential compliance issues.
  • Recommended Follow-Up: Implement a reliable tracking system and ensure all claims are supported by accurate accounting records before submission.

Finding Text

During our audit, we identified that claims submitted for reimbursement did not agree to the supporting amounts recorded in the general ledger. Expenditures lacked a clear and reconcilable trail to the underlying accounting records from the claim forms. Further, the entity did not maintain a complete and up-to-date tracking mechanism to monitor cumulative expenditures against the total grant award. As a result, the entity was unable to demonstrate that all amounts claimed were fully supported or that grant funds were fully expended before closeout.

Corrective Action Plan

The Organization will implement formal written procedures requiring all reimbursement claims be reconciled to the general ledger prior to submission. The Organization will ensure that reconciliation differences are investigated and resolved, with documentation retained. The Organization will establish a centralized tracking system that monitors cumulative expenditures against each grant’s total award amount. Staff responsible for grant oversight will receive training on Uniform Guidance financial management requirements to ensure consistent and accurate application.

Categories

Cash Management

Other Findings in this Audit

  • 1167298 2024-004
    Material Weakness Repeat
  • 1167299 2024-005
    Material Weakness Repeat
  • 1167300 2024-004
    Material Weakness Repeat
  • 1167301 2024-005
    Material Weakness Repeat
  • 1167302 2024-004
    Material Weakness Repeat
  • 1167303 2024-005
    Material Weakness Repeat
  • 1167304 2024-004
    Material Weakness Repeat
  • 1167305 2024-005
    Material Weakness Repeat
  • 1167306 2024-004
    Material Weakness Repeat
  • 1167307 2024-005
    Material Weakness Repeat
  • 1167309 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 OPIOID STR $571,860
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $417,551
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $241,838
93.107 AREA HEALTH EDUCATION CENTERS POINT OF SERVICE MAINTENANCE AND ENHANCEMENT AWARDS $151,255
17.280 WORKFORCE INVESTMENT ACT (WIA) DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $22,477
93.236 GRANTS TO STATES TO SUPPORT ORAL HEALTH WORKFORCE ACTIVITIES $10,052