Finding Text
Federal agency: Department of Health and Human Services & Department of Energy Federal program title: Weatherization Assistance for Low Income Persons Assistance Listing Number: 93.568 & 81.042 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(s): Contract 00WX2425.06 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: The program manual requires that invoices be paid within 30 days of receipt. Condition: As part of our general disbursement testing, CLA noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Questioned costs: $97 known and $92,953 likely. Context: As part of CLA’s general disbursement testing, noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Cause: The Organization noted this was due to a transitional period within the Program Manager position during the time the invoice failed to be paid timely. Effect: Potential for unavailability of federal funds and increased difficulty in managing payments and reimbursement requests. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt. Views of responsible officials: There is no disagreement with the audit finding.