EIN: 391144446
UEI: FGMCJDJRLFB1
Audit also covers 3 related EINs: 161640771, 391932103, 391991269 · unlinked EINs have no separate FAC filing
Audited by: Walkowicz, Boczkiewicz & Co., S.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 14, 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 November 14, 2026 (73 days from today).
What is a management decision? →FAC accepted this audit on May 13, 2025 — management decision was due November 13, 2025.
FAC accepted this audit on June 17, 2024 — management decision was due December 17, 2024.
FAC accepted this audit on May 17, 2023 — management decision was due November 17, 2023.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
FAC accepted this audit on May 20, 2021 — management decision was due November 20, 2021.
One employee file had two instances of required information not properly documented related to the hiring process. The orientation form was missing and the final eligibility determination for the child care background check was dated after the employee was hired. The preliminary eligibility determination was missing and it could not be determined if the individual was supervised before the final eligibility was received. The same employee file had three staff training requirements that were not completed in a timely manner. The child abuse and neglect training and the CPR certificate were missing. Also, the shaken baby syndrome/abusive head trauma training was not completed prior to beginning to work with children. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee file shall include all required staff records and qualifications during the hiring and training process to be completed on a timely basis. Cause: The requirements set forth in the Wisconsin Administrative Code were not always completed or followed in a timely manner. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: One employee file had two instances of required information not properly documented related to the hiring process. The orientation form was missing and the final eligibility determination for the child care background check was dated after the employee was hired. The preliminary eligibility determination was missing and it could not be determined if the individual was supervised before the final eligibility was received. The same employee file had three staff training requirements that were not completed in a timely manner. The child abuse and neglect training and the CPR certificate were missing. Also, the shaken baby syndrome/abusive head trauma training was not completed prior to beginning to work with children. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee file shall include all required staff records and qualifications during the hiring and training process to be completed on a timely basis. Cause: The requirements set forth in the Wisconsin Administrative Code were not always completed or followed in a timely manner. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Action Taken: As of May 2020, the Organization made a change in the program leadership, and the current Director promptly corrected these deficiencies. There were no findings from staff employed after May 2020.
2019-001, 2019-002
There was one employee file that could not be located. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee file shall include all required staff records and qualifications to care for children. Cause: The requirements set forth in the Wisconsin Administrative Code could not be verified. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: There was one employee file that could not be located. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee file shall include all required staff records and qualifications to care for children. Cause: The requirements set forth in the Wisconsin Administrative Code could not be verified. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Action Taken: As of May 2020, the Organization made a change in the program leadership, and the current Director promptly corrected these deficiencies. There were no findings from staff employed after May 2020.
FAC accepted this audit on June 2, 2020 — management decision was due December 2, 2020.
There were five instances of required information not properly documented in the employees? files related to the hiring process. Missing documentation included: staff record information form, staff health report, and orientation form. Also, one orientation form was not completed within the first week at the center and one registry certificate did not indicate the employee met the required educational qualifications. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee file shall include all required staff records and qualifications during the hiring process and be completed on a timely basis. Cause: The requirements set forth in the Wisconsin Administrative Code were not always completed or followed in a timely manner. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: There were five instances of required information not properly documented in the employees? files related to the hiring process. Missing documentation included: staff record information form, staff health report, and orientation form. Also, one orientation form was not completed within the first week at the center and one registry certificate did not indicate the employee met the required educational qualifications. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee file shall include all required staff records and qualifications during the hiring process and be completed on a timely basis. Cause: The requirements set forth in the Wisconsin Administrative Code were not always completed or followed in a timely manner. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Action Taken: The staff file checklist that was developed in early 2018 will be updated to include the new background check process that took place in early 2019. Once this change has been made, the document will serve as a guide to ensure that all necessary training is completed, documentation is obtained, and we are in full compliance with all applicable laws and regulations. Staff who have a role in new employee orientation will receive training regarding all requirements and use of the checklist. These staff members will be provided with a document to sign indicating that they have received the training and understand the requirements.
There were four staff training requirements that were not completed in a timely manner. One shaken baby syndrome training and one child abuse and neglect training were not completed prior to the beginning of their work with children. Two files did not have current CPR training certificates. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee should have the required qualifications to care for children. All training should be completed based upon the requirements listed in the Wisconsin Administrative Code. Cause: The requirements set forth in the Wisconsin Administrative Code were not always followed in a timely manner. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: There were four staff training requirements that were not completed in a timely manner. One shaken baby syndrome training and one child abuse and neglect training were not completed prior to the beginning of their work with children. Two files did not have current CPR training certificates. Criteria: The Wisconsin Department of Children and Families Wisconsin Administrative Code states that each employee should have the required qualifications to care for children. All training should be completed based upon the requirements listed in the Wisconsin Administrative Code. Cause: The requirements set forth in the Wisconsin Administrative Code were not always followed in a timely manner. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Action Taken: The staff file checklist that was developed in early 2018 will be updated to include the new background check process that took place in early 2019. Once this change has been made, the document will serve as a guide to ensure that all necessary training is completed, documentation is obtained, and we are in full compliance with all applicable laws and regulations. Staff who have a role in new employee orientation will receive training regarding all requirements and use of the checklist. These staff members will be provided with a document to sign indicating that they have received the training and understand the requirements. In addition, twice-annual check ins with staff will be used to ensure that these requirements are also updated/renewed as required.
There were two employees that did not complete the 25 hours of continuing education for 2019. Criteria: Each administrator, center director and child care worker who works more than 20 hours a week shall participate in at least 25 hours of continuing education each year. Cause: The requirements set forth in the Wisconsin Administrative Code were not always completed. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: There were two employees that did not complete the 25 hours of continuing education for 2019. Criteria: Each administrator, center director and child care worker who works more than 20 hours a week shall participate in at least 25 hours of continuing education each year. Cause: The requirements set forth in the Wisconsin Administrative Code were not always completed. Effect: The staff record requirements in the Wisconsin Administrative Code will not be met and the well-being of the children could be jeopardized if the proper procedures are not followed. Auditor?s recommendation: Follow the requirements set forth in the Wisconsin Administrative Code and verify the appropriate person in charge is monitoring these requirements. Views of Responsible Officials: See Corrective Action Plan.
Action Taken: Professional development plans are being revised to include twice-annual check-in points in which the Director and/or Education Coordinator meets personally with each member of the teaching staff to monitor training needs and training acquired, as well as to serve as reinforcement of the need to meet the training needs. While systems were in place to monitor training acquired, there was lack of enforcement of the system. Moving forward, each employee who is lagging behind on training at the end of the second quarter of the year will be given a memo indicating that their employment may be in jeopardy if they are not on track by the end of the third quarter and also serve as notice that training must be completed by the end of the year. If there is ever any legitimate reason why training is not able to be obtained, the Director will follow the process to request a variance from the Department of Health and Human Services.
FAC accepted this audit on May 14, 2019 — management decision was due November 14, 2019.
FAC accepted this audit on May 7, 2018 — management decision was due November 7, 2018.
FAC accepted this audit on May 10, 2017 — management decision was due November 10, 2017.
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