Finding Text
Finding 2022–002
Assistance Listing Number(s): 93.596 and 93.434
Name of Federal Program or Cluster: CCDF Cluster and Every Student Succeeds Act/Preschool
Development Grants
Name of Federal Agency: Department of Health and Human Services
Name of Pass-Through Entities: Wisconsin Department of Children and Families
Criteria or Specific Requirement: Audits under Uniform Guidance are required to be submitted in the
Federal Audit Clearinghouse within nine months of the fiscal year end.
Condition: SFTA could not provide information and documentation to complete the audit before 9-month
period had passed.
Cause: Changes in key management positions has reduced the institutional knowledge and experience.
Routines and habits in certain reconciliations and fiscal period close lapsed during the changes in
operations, staffing and management.
Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met.
Repeat Finding: No
Recommendation: We recommend management continue to make the improvements in staffing
and resources to ensure timely financial statement close and audit support.
Views of Responsible Officials: We concur with the recommendation. SFTA has made
significant enhancements to its accounting team in both experience and depth of knowledge.
Additionally processes and procedures to support planning, performing and completing the audit on
time are utilized and have been in effect since January 1, 2023.