Finding Text
Assistance Listing Numbers: 21.027
Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds–COVID-19 Name of Federal Agency: Department of Treasury
Name of Pass-through Entity: Wisconsin Department of Justice, Wisconsin Department of Children and Families, and Dane County Department of Human Services
Award Period: January 1, 2023 through December 31, 2023; October 1, 2022 through September 30, 2023; and October 1, 2023 through September 30, 2024.
Assistance Listing Numbers: 93.671
Name of Federal Program or Cluster: Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services
Name of State Program: DV Basic Services and DV Children’s Programming
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Wisconsin Department of Children and Families
Award Period: January 1, 2023 through December 31, 2023
Criteria: According to 2 CFR, Part 200.303 of the Office of Management and Budget’s Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards.
Condition: Domestic Abuse Intervention Services, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not properly documented.
Cause: Sufficient training was not provided to individuals responsible for the documentation of internal controls over compliance requirements.
Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding.
Recommendation: We recommend formally documenting the controls over each area by providing additional training on documentation and forms to provide evidence of review.
Views of Responsible Officials: Domestic Abuse Intervention Services, Inc. agrees with the finding and will train individuals and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.