FAC Explorer

Finding 479177 (2020-006)

Significant Deficiency Repeat Finding
Requirement
C
Questioned Costs
-
Year
2020
Accepted
2024-07-23
Audit: 315721
Organization: Center for Self Sufficiency (WI)
Auditor: Reilly Penner & Benton LLP

AI Summary

  • Core Issue: The Organization failed to follow cash management controls, leading to a delay in spending federal funds.
  • Impacted Requirements: This non-compliance with the Uniform Guidance resulted in deferred revenue of $130,976 not being expended within the required 30 days.
  • Recommended Follow-Up: Ensure that all drawn funds are spent promptly to meet compliance standards and prevent future issues.

Finding Text

Reference Number: 2020-006 Program: Family and Community Violence Prevention – CFDA #93.910 Description: Cash Management Criteria: The Uniform Guidance requires procedures in place to minimize the time elapsing between drawdown of federal funds and the disbursement of federal funds. Condition: The Organization draws funds directly from the federal government. The Organization’s controls are set up to ensure that the draws agree to expenses incurred. For the Family and Community Violence Prevention program, the Organization did not follow these controls. At the beginning of the year, the Organization had deferred revenue of $130,976. This amount was not expended within 30 days, which we considered a reasonable time period. Cause: An administrative oversight. Effect: The Organization did not comply with cash management requirements of the Uniform Guidance. Recommendation: We recommend the Organization ensures that funds drawn are expended within a reasonable time period as required by the Uniform Guidance. Repeat Finding: This is a repeat of Finding 2019-005. Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.

Corrective Action Plan

Reference Number: 2020-006 Description: Cash Management Corrective Action Plan: Going forward, CFSS will make sure the federal drawdowns match the federal allowable expenses in the proper time period. CFSS will not have this issue in the future as it reviews its cash needs, primarily for payroll, fringe benefits, AMEX monthly expenses, rent and computer/system expenses on a weekly basis. While there could be a modest deferred revenue amount at year end, that amount would be expended during the 1st half of January to be in compliance with draw down procedures. CFSS also normally reports a cash deficit on its quarterly PMS (Payment Management System) reports related to DHHS draw downs. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional information regarding this finding please contact Dafi Dyer, President & CEO, at 414-270-4679.

Categories

Cash Management

Other Findings in this Audit

  • 479172 2020-005
    Significant Deficiency
  • 479173 2020-007
    Material Weakness
  • 479174 2020-008
    Material Weakness
  • 479175 2020-009
    Material Weakness
  • 479176 2020-005
    Significant Deficiency
  • 479178 2020-007
    Material Weakness
  • 479179 2020-009
    Material Weakness
  • 1055614 2020-005
    Significant Deficiency
  • 1055615 2020-007
    Material Weakness
  • 1055616 2020-008
    Material Weakness
  • 1055617 2020-009
    Material Weakness
  • 1055618 2020-005
    Significant Deficiency
  • 1055619 2020-006
    Significant Deficiency Repeat
  • 1055620 2020-007
    Material Weakness
  • 1055621 2020-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.910 Family and Community Violence Prevention Program $388,954
16.812 Second Chance Act Reentry Initiative $332,534
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $302,425
17.270 Reintegration of Ex-Offenders $71,976
20.509 Formula Grants for Rural Areas and Tribal Transit Program $26,462
20.507 Federal Transit_formula Grants $26,461