EIN: 362167910
UEI: ZKV7MP4PH4X9
Audited by: Grant Thornton
Oversight agency: 64 [Department of Veterans Affairs]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 6, 2026 (37 days ago).
What is a management decision? →Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on June 24, 2026 — management decision was due December 24, 2026.
Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on January 12, 2026 — management decision was due July 12, 2026.
Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on December 23, 2025 — management decision was due June 23, 2026.
Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on January 15, 2026 — management decision was due July 15, 2026.
Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on January 22, 2026 — management decision was due July 22, 2026.
Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on April 6, 2026 — management decision was due October 6, 2026.
Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on November 18, 2025 — management decision was due May 18, 2026.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on December 27, 2023 — management decision was due June 27, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on December 27, 2023 — management decision was due June 27, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.239 recipients must use the standard financial reporting forms or such other forms as may be authorized by the Office of Management and Budget (OMB) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. In addition, 2 CFR 200.1 requires that grants and cooperative agreements to non-federal entities that are funded on a reimbursement basis were incurred prior to the date of the reimbursement request. Condition: The Entity does not have a control system requiring formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Per review of the entire population and discussions with management, there was no formal review of the monthly financial reports before sending the report to the State of Wisconsin and U.S. Department of Health and Human Services (DHHS). Questioned Costs: None Context: The application of the Entity’s policy to maintain documentation of the review and approval of monthly reports for this award was not put in place. Cause: Management failed to have controls in place to ensure documentation of the review and approval of monthly reports. Effect or potential effect: Failure to ensure monthly reports are reviewed and approved by appropriate personnel could result in non-compliance with the grant requirements. Repeat finding: No Recommendations: We recommend that management implement a process that requires the review and approval of monthly reports, and that documentation of approval is maintained. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of reporting controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure review and approval of monthly financial reporting and reimbursement requests by enhancing controls around invoice approvals, review of grantor spreadsheets and financial statements supporting reimbursement requests, and routing for report approvals.
Condition: There is no formal documentation of the review and approval over the monthly financial reporting, which includes the request for reimbursement supporting cash management. Corrective Action Planned: • Invoices will come from various locations and staff and will be approved before being sent to the bookkeeper. • The bookkeeper will enter in invoices and checks that are received. • The Accounting Manager will review these entries monthly and will send the financial statements and supporting documentation to the Grants & Contracts Manager. • The Grants & Contract Manager will fill out the Grantor spreadsheets using the financial statements. • The Grants & Contract Manager will email the Grantors’ spreadsheet along with the financial statements to the Accounting Manager. • The Accounting Manager will review the Grantors’ report and email it back to the Grants & Contracts Manager, with evidence of approval. • The Grants & Contract Manager will submit by email the approved Grantors’ report to the Grantor copying the Accounting Manager and the Divisional Program Accountability Director. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the records must support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Entity does not have a control system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, state and non-federal or non-state awards. Questioned Costs: None Context: The Entity has not established a policy to accurately maintain documentation of the time and effort employees spend on federal and state programs to which they are assigned. Cause: Management failed to have controls in place to ensure there was documentation to support the allocation of employee salaries and wages to federal and state programs. Effect or potential effect: Failure to ensure accurate allocations of employee time across programs could result in non-compliance with the grant requirements or unallowable costs being charged. Repeat finding: No Recommendations: We recommend that management implement a process that requires the documentation of time and effort spent by employees on federal and state programs to which they are assigned and that time charged to those programs is adequately reviewed to support that the time charged is reasonable and allowable. We recommend that management consider the need to review the Entity’s comprehensive policies to ensure all current and future state and federal grants are addressed by this policy and to increase training efforts for all personnel responsible for and involved in its grant program management to ensure proper awareness and understanding of time allocation controls. Views of responsible officials: The Entity agrees with the recommendation. The Entity will implement a process to ensure there is support for the allocation of an employee’s salary and wages among federal and state awards by ensuring employees are aware of the state and federal awards they are assigned to, tracking their time through timesheets by award, implementing review and approval of those timesheets, and using the timesheets as the basis for allocation among awards when reporting to grantors. All reporting to grantors will be reviewed for completeness and accuracy before being submitted.
Condition: There is no formal controls system designed to accurately capture the work performed by employees to support the allocation of an employee’s salary and wages among federal, and state awards. Corrective Action Planned: • The Grants & Contract Manager will assign employees to designated federal and state grants as appropriate. • The employees will fill out timesheets showing the amount of time spent on each grant. The timesheets will be signed by the employee and their supervisor. • The timesheets will then be used to allocate expenses to each grant. • The Grants & Contract Manager will email the timesheet along with the grantors’ reports to the Accounting Manager. • The Accounting Manager will review the documentation before documents are submitted to the grantor. Anticipated Completion Date: February 2024 Name of Contact Person Responsible for the Plan: Divisional Secretary for Milwaukee Area Command Major Beverly Gates
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
FAC accepted this audit on February 23, 2022 — management decision was due August 23, 2022.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
FAC accepted this audit on February 4, 2021 — management decision was due August 4, 2021.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
FAC accepted this audit on May 14, 2020 — management decision was due November 14, 2020.
FAC accepted this audit on February 28, 2020 — management decision was due August 28, 2020.
FAC accepted this audit on January 17, 2020 — management decision was due July 17, 2020.
FAC accepted this audit on February 2, 2020 — management decision was due August 2, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 28, 2019 — management decision was due July 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 9, 2018 — management decision was due August 9, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 31, 2017 — management decision was due July 31, 2017.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 2017.
FAC accepted this audit on February 14, 2017 — management decision was due August 14, 2017.
FAC accepted this audit on February 28, 2017 — management decision was due August 28, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
