Thriving Wisconsin, Inc.

Assistance Listing Number(s): 93.596 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: Wisconsin Department of Children and Families Criteria or Specific Requirement: 2 CFR section 200.512 requires auditees to submit the reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition: The reporting package for the year ending December 31, 2023 was submitted after the nine-month due date. Cause: Thriving WI does not have policies and procedures in place to ensure timely filing of the reporting package. Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met. Repeat Finding: Yes Recommendation: We recommend management implement policies and procedures to ensure timely filing of the reporting package. Views of Responsible Officials: Thriving WI has made significant enhancements to its accounting team in both experience and depth of knowledge by outsourcing accounting functions to a third party provider with experience in this reporting. Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2024.

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