EIN: 390806303
UEI: T5DBX42DJHU3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 7, 2025. 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 January 7, 2026 (232 days ago).
What is a management decision? →During the preliminary review of expenditures charged to federal programs, it was noted that depreciation expense was recorded for a vehicle that had been 100% federally funded in a prior year. The depreciation was charged to the major federal program in the current fiscal year. Cause: The depreciation was charged due to a lack of review procedures to ensure that federally funded assets are excluded from depreciation calculations allocated to federal awards. Effect or Potential Effect and Questioned Costs: As a result, unallowable costs were charged to the federal program, which may result in questioned costs and potential repayment to the federal agency, as well as noncompliance with federal cost principles. Context: The error was not a part of our sample. It was discovered as a year-end journal entry. Repeat Finding: No Recommendation: Management should conduct a review of depreciation charges for the current and future years to ensure that federally funded assets are excluded from depreciation allocations to federal programs.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 20.509 Name of Federal Program or Cluster: Formula Grants for Rural Areas and Tribal Transit Program Name of Federal Agency: Department of Transportation Federal Award Identification Number: CY2024 WETAP Federal Award Year: January 1, 2024 through December 31, 2024 Criteria: According to 2 CFR §200.436(b)(1), “The depreciation cost is not allowable for equipment that was paid for by the Federal Government either directly or through a non-federal entity's federal award.” Additionally, costs charged to a federal award must be allowable, allocable, and reasonable per 2 CFR §200.403. Condition: During the preliminary review of expenditures charged to federal programs, it was noted that depreciation expense was recorded for a vehicle that had been 100% federally funded in a prior year. The depreciation was charged to the major federal program in the current fiscal year. Cause: The depreciation was charged due to a lack of review procedures to ensure that federally funded assets are excluded from depreciation calculations allocated to federal awards. Effect or Potential Effect and Questioned Costs: As a result, unallowable costs were charged to the federal program, which may result in questioned costs and potential repayment to the federal agency, as well as noncompliance with federal cost principles. Context: The error was not a part of our sample. It was discovered as a year-end journal entry. Repeat Finding: No Recommendation: Management should conduct a review of depreciation charges for the current and future years to ensure that federally funded assets are excluded from depreciation allocations to federal programs.
YWCA Madison, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, Wisconsin 53713 Audit period: January 1, 2024 – December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS SIGNIFICANT DEFICIENCY 2024-001 Recommendation: Management should implement procedures to ensure continuity of key financial controls during periods of personnel transition. This includes assigning interim reviewers, establishing clear handover protocols, and enforcing timely documentation of reviews to maintain financial oversight. Action Taken: Under the leadership of our new fractional CFO and outsourced accounting firm, we have implemented an accounting close and financial reporting management system using ClickUp. Each task impacting key financial controls now has both a designated preparer and reviewer. The system automatically tracks and displays the completion status of each control. Further review of financial schedules is documented through Google Drive approvals. Transitioning from manual to system-driven documentation ensures that, during staffing changes, task reassignments are more visible to all responsible team members. It is important to note that, due to capacity constraints during the transition, immediate reassignment of responsibilities was not feasible. However, once new team members were onboarded, a cumulative review of the period was conducted to ensure the completeness and accuracy of the financial information—ultimately reflected in an unmodified financial audit opinion. MATERIAL WEAKNESS 2024-002 Recommendation: Assign clear responsibility for maintaining and reviewing the monitoring checklist. Management should establish a recurring schedule (e.g., monthly or quarterly) for checklist reviews and ensure the results are documented and retained for accountability and audit purposes. Action Taken: The new fractional CFO, Grants & Compliance Director, and CEO have revised the monitoring checklist to separate financial and compliance controls, as these operate on different schedules. Financial controls have been integrated into the financial management project system in ClickUp. Compliance controls will be maintained within the grant management system and embedded into the grant management and reporting processes. FEDERAL AWARD FINDINGS DEPARTMENT OF TRANSPORTATION STATE OF WISCONSIN DEPARTMENT OF TRANSPORTATION 2024-003 Formula Grants for Rural Areas and Tribal Transit Program — Assistance Listing No. 20.509 Recommendation: Management should conduct a review of depreciation charges for the current and future years to ensure that federally funded assets are excluded from depreciation allocations to federal programs. Action Taken: We have added a new depreciation expense account to distinguish between allowable and non-allowable depreciation expenses in grant expenditure allocations. If there are questions regarding this plan, please call Tania Ibarra, CPA, at 608.347.6747. Sincerely, Geraldine Paredes Vásquez CEO gpvasquez@ywcamadison.org
FAC accepted this audit on July 16, 2023 — management decision was due January 16, 2024.
YWCA did not adequately document their review or maintain support for the allocation basis for allocating overhead costs or time and effort reporting used as the basis for allocating personnel costs to federal awards. Cause: YWCA did not properly design policies and procedures to ensure overhead allocations and time and effort reporting is timely reviewed and approved and adequately documented. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving overhead allocations and time and effort reporting. Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval and documentation of overhead allocations and time and effort reporting. This is expected to be completed by September 2023.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County and Dane County Department of Human Services Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) section 200.303 requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with the federal statutes, regulations, and terms and conditions of the federal award. Condition: YWCA did not adequately document their review or maintain support for the allocation basis for allocating overhead costs or time and effort reporting used as the basis for allocating personnel costs to federal awards. Cause: YWCA did not properly design policies and procedures to ensure overhead allocations and time and effort reporting is timely reviewed and approved and adequately documented. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving overhead allocations and time and effort reporting. Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval and documentation of overhead allocations and time and effort reporting. This is expected to be completed by September 2023.
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document written policies and procedures to ensure timely and appropriate review and approval of overhead allocations and time and effort reporting. These policies and procedures will also describe the documentation to be used as support for the overhead allocations and time and effort reporting i.e., signed staff timesheets, program or department headcount, and facility floor plans. Additionally, on a quarterly basis, YWCA Madison, Inc. will document, review, and update, if necessary, the basis used for allocating overhead costs and time and effort reporting. A review of this process will be added to the monitoring checklist as part of the internal controls checklist. This checklist will be reviewed monthly by the CEO and the review will be documented.
YWCA charged costs incurred after the period of performance to the award. Four individually important items totaling $56,117 and a sample of ten charges totaling $10,952 were selected for testing from a population of 73 charges totaling $108,448. The testing found one charge totaling $2,964 that was incurred after the award period ended. Cause: YWCA did not properly design policies and procedures to ensure period of performance is timely reviewed and approved. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving period of performance.Effect or Potential Effect: Costs incurred before or after the period of performance may be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval of period of performance. This is expected to be completed by September 2023.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County Award Period: 12/01/2021 - 04/30/2022 Criteria or Specific Requirement: According to 2 CFR section 200.403(h), a non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award?s period of performance. Condition: YWCA charged costs incurred after the period of performance to the award. Four individually important items totaling $56,117 and a sample of ten charges totaling $10,952 were selected for testing from a population of 73 charges totaling $108,448. The testing found one charge totaling $2,964 that was incurred after the award period ended. Cause: YWCA did not properly design policies and procedures to ensure period of performance is timely reviewed and approved. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving period of performance.Effect or Potential Effect: Costs incurred before or after the period of performance may be disallowed. Repeat Finding: No. Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for timely and appropriate review and approval of period of performance. This is expected to be completed by September 2023.
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Action Taken: We concur with the recommendation and have developed the following plan. YWCA Madison, Inc., in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, will develop written policies and procedures on what, when, and who is responsible for review and approval for period of performance for YWC Madison funding. Additionally, YWCA Madison, Inc. will create a grant tracking checklist with key details for the funding including the performance period, total funding amount, allowable costs, the program or department funding is to be used for, etc. The checklist will also include an approval section for YWCA Madison finance team members to complete indicating their review of costs charged to the funding source at the beginning and the end of the performance period. The monitoring checklist will be updated to add a review of any new grant tracking checklists for the month as part of its internal controls checklist. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.
YWCA?s internal controls over review of procurement methods, rationale, and decisions, were not properly documented. Cause: Written policies and procedures for procurement did not include who was responsible, what documentation is required, and retention of the control documentation for procurement methods, rationale, and decisions. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving procurement methods, rationale, and decisions. Effect or Potential Effect: Contracts entered into may be disallowed. Repeat Finding: No. Recommendation: We recommend written policies and procedures over procurement to be established to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for documentation and review of procurement methods, rationale, and decisions. This is expected to be completed by September 2023.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: The Salvation Army of Dane County Criteria or Specific Requirement: 2 CFR section 200.313(i) requires non-federal entities to maintain records sufficient to detail the history of procurement, including, but not necessarily limited to, the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: YWCA?s internal controls over review of procurement methods, rationale, and decisions, were not properly documented. Cause: Written policies and procedures for procurement did not include who was responsible, what documentation is required, and retention of the control documentation for procurement methods, rationale, and decisions. In addition, YWCA experienced turnover in the CFO position, which is responsible for reviewing and approving procurement methods, rationale, and decisions. Effect or Potential Effect: Contracts entered into may be disallowed. Repeat Finding: No. Recommendation: We recommend written policies and procedures over procurement to be established to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Views of Responsible Officials: YWCA agrees with the finding and is establishing policies and procedures to provide for documentation and review of procurement methods, rationale, and decisions. This is expected to be completed by September 2023.
FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Action Taken: We concur with the recommendation and have developed the following plan. Consistent with the above findings and in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will update our procurement policy to list who is responsible for reviewing quotes, what information is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. YWCA Madison, Inc. will also create a procurement checklist to document the item or service being purchased, the dollar threshold, basic information about quotes requested and obtained, the vendor selected and the rationale and approval. We will update the monitoring checklist to include a review of any procurement checklists for the month. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
YWCA did not maintain evidence of review and approval of controls: matching calculation, verifying period of performance, state financial and programmatic reporting, and cost allocation journal entries. Effect: Noncompliance such as inappropriate amounts of matching, costs charged to the incorrect periods, reporting misrepresenting program results or requesting an incorrect reimbursement amount, and disallowed costs charged to the programs could occur and not be detected and corrected. Cause: Due to significant turnover at the service organization used by YWCA, documentation of review and approval did not occur. Also, there was no monitoring system in place at the YWCA to detect the lack of documentation. Recommendation: YWCA should develop a written monitoring system to evaluate and monitor internal controls. The system should include all internal control procedures performed for financial and compliance purposes, an assigned individual, and the control frequency. The system should to be reviewed on a monthly basis by an assigned individual and this review should be documented. Views of Responsible Officials and Planned Corrective Actions: YWCA Madison, Inc. agrees with the finding and is in the process of implementing the recommendations to improve its systems to evaluate and monitor internal controls over compliance. YWCA expects the monitoring checklist to be completed and implemented by July 2020.
Show full finding ▾Hide full finding ▴Finding 2019-001 Information on the Federal Program and State Program: Department of Housing and Urban Development, CFDA 14.267, Continuum of Care, Year ended December 31, 2019. Wisconsin Department of Transportation, State ID 395.516, Transportation and Mobility Program, Year ended December 31, 2019. Criteria: Section 2 CFR 200.303 of the Uniform Guidance Code provides instructions and requirements for evaluating and monitoring internal controls over compliance. Section 2.1.2 of the State Single Audit Guidelines requires the auditee to maintain internal control over state and federal pass-through awards to provide reasonable assurance of compliance with the statutes, regulations, and terms and conditions of the awards that could have a material effect on the programs. Condition: YWCA did not maintain evidence of review and approval of controls: matching calculation, verifying period of performance, state financial and programmatic reporting, and cost allocation journal entries. Effect: Noncompliance such as inappropriate amounts of matching, costs charged to the incorrect periods, reporting misrepresenting program results or requesting an incorrect reimbursement amount, and disallowed costs charged to the programs could occur and not be detected and corrected. Cause: Due to significant turnover at the service organization used by YWCA, documentation of review and approval did not occur. Also, there was no monitoring system in place at the YWCA to detect the lack of documentation. Recommendation: YWCA should develop a written monitoring system to evaluate and monitor internal controls. The system should include all internal control procedures performed for financial and compliance purposes, an assigned individual, and the control frequency. The system should to be reviewed on a monthly basis by an assigned individual and this review should be documented. Views of Responsible Officials and Planned Corrective Actions: YWCA Madison, Inc. agrees with the finding and is in the process of implementing the recommendations to improve its systems to evaluate and monitor internal controls over compliance. YWCA expects the monitoring checklist to be completed and implemented by July 2020.
June 23, 2020 CORRECTIVE ACTION PLAN U.S. Department of HUD State of Wisconsin Department of Transportation YWCA Madison, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, WI 53713 Audit Period: For the year ended December 31, 2019 The finding from the June 19, 2020 schedule of findings and questioned costs are discussed below. The finding is numbered consistent with the numbers assigned in the schedule. FINDINGS ? FEDERAL AND STATE AWARDS PROGRAM AUDIT MATERIAL WEAKNESS 2019-001 Continuum of Care Program ? CFDA No. 14.267 Transportation and Mobility Program ? State ID 395.516 Recommendation: YWCA should develop a written monitoring system to evaluate and monitor internal controls. The system should include all internal control procedures performed for financial and compliance purposes, an assigned individual, and the control frequency. The system should to be reviewed on a monthly basis by an assigned individual and this review should be documented. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document all internal controls performed over compliance. Additionally, YWCA Madison, Inc. will develop and document a written monitoring system to evaluate and monitor both financial and compliance internal controls. The system will include documentation of internal controls responsibilities within the Agency and require the monthly completion of an internal controls checklist. As part of the system, this checklist will be reviewed monthly by the CEO and the review will be documented. If the U.S. Department of HUD or State of Wisconsin Department of Transportation has questions regarding this plan, please call Andrea Hastreiter, YWCA Madison?s Grants & Compliance Coordinator at 608-395-2196. Sincerely, Vanessa McDowell YWCA Madison, Inc. CEO
FAC accepted this audit on July 21, 2019 — management decision was due January 21, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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