Finding Text
Assistance Listing Number(s): 93.575
Name of Federal Program or Cluster: CCDF Cluster
Name of Federal Agency: Department of Health and Human Services
Federal Award Identification Number: 2140WICDC6
Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families
Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01,
437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002-
S22-0001842-000-01
Award Period: October 1, 2022-September 30, 2023
Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including
cash, property, and services, from the non-Federal entity to other entities, are unallowable.
Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a
donation to another organization. A contribution was made to another organization to support its efforts to
conduct a survey. The survey is available to members of the organization in which Wisconsin Early
Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total
$646,941 sampled.
Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance
General Provisions for Selected Items of Cost section when determining allowability.
Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency.
Questioned Costs: $20,000 the total amount of the payment charged to the federal program.
Repeat Finding: No.
Recommendation: We recommend contributions are not recorded to federal awards within the general
ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected
Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to
determine allowability.
Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and
the recommended procedures are being implemented.