Finding Text
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0135 – 2021 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 and Form DET-19976-E at the end of the award period. Condition: The Organization did not have review procedures in place to ensure the Forms DETW-19457-E and Form DET-19976-E were accurately prepared and submitted timely. Questioned costs: None Context: In the statistically valid samples that CLA selected, one of two performance reports were 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 Forms DETW-19457-E and Form DET-19976-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: Yes Recommendation: CLA recommends that the Organization implement procedures for verifying that performance reports are reviewed and submitted timely. Views of responsible officials: There is no disagreement with the audit finding.