EIN: 391204540
UEI: QEJ9MJTNY9C1
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 6, 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 May 6, 2026 (120 days ago).
What is a management decision? →During our testing of allowable costs, it was noted that certain costs were included in expenditures when paid and not when the expense is incurred. Questioned Costs: Known - $85,021 Context: We sampled thirteen general cash disbursements, noting 2 instances of expenses reported when paid, not incurred. Cause: GWAAR’s current policy is to claim certain expenses when the related invoice is paid, and not over the period of time in which the actual expense is incurred. This is done to help facilitate cash flow for the organization to pay for the related cash outflow. Effect: Expenditures could be claimed during the wrong grant award period. Repeat Finding: No Recommendation: We recommend that GWAAR implement policies that ensure expenses are being recorded and reported in the proper period. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Aging Cluster & National Family Caregiver Support CFDA Numbers: 93.044, 93.045, 93.053, 93.052 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Numbers: 560300; 560700 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: According to 2 CFR, Part 200.403(e) of the Office of Management and Budget’s Uniform Grant Guidance, allowable costs should be determined in accordance with generally accepted accounting principles (GAAP). Condition: During our testing of allowable costs, it was noted that certain costs were included in expenditures when paid and not when the expense is incurred. Questioned Costs: Known - $85,021 Context: We sampled thirteen general cash disbursements, noting 2 instances of expenses reported when paid, not incurred. Cause: GWAAR’s current policy is to claim certain expenses when the related invoice is paid, and not over the period of time in which the actual expense is incurred. This is done to help facilitate cash flow for the organization to pay for the related cash outflow. Effect: Expenditures could be claimed during the wrong grant award period. Repeat Finding: No Recommendation: We recommend that GWAAR implement policies that ensure expenses are being recorded and reported in the proper period. Views of Responsible Officials: There is no disagreement with the audit finding.
Given the complexities of the compliance requirements of the State and Federal governments, this issue will remain a finding, but GWAAR Fiscal Staff will work towards ensuring that all opportunities to follow GAAP standards will be met and all costs will be properly posted.
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
During our evaluation of internal controls it was noted that certain timesheets were not approved within the payroll system by a supervisor and certain timesheets were missing. Questioned Costs: None. Context: We sampled sixty (60) timesheets, noting that seven (7) of the timesheets did not have proper approvals by a supervisor or were missing. Cause: GWAAR’s current payroll system “closes” a pay period after the pay date, resulting in no additional changes or approvals to be entered into the system. As such, timesheets that are no approved timely are not able to be approved within the system. Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go undetected and uncorrected. Repeat Finding: Yes Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 – 003: Timesheet Approval Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Aging Cluster CFDA Number: 93.044, 93.045, 93.053 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Numbers: 560300; 560303; 560340; 560342; 560343; 560297; 560355; 560360; 560422; 560361; 560353; 560363 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Each pay cycle, employees are required to enter their time into a payroll system, which includes an allocation of time to specific grant activities. These timesheets are to be approved by a supervisor. Condition: During our evaluation of internal controls it was noted that certain timesheets were not approved within the payroll system by a supervisor and certain timesheets were missing. Questioned Costs: None. Context: We sampled sixty (60) timesheets, noting that seven (7) of the timesheets did not have proper approvals by a supervisor or were missing. Cause: GWAAR’s current payroll system “closes” a pay period after the pay date, resulting in no additional changes or approvals to be entered into the system. As such, timesheets that are no approved timely are not able to be approved within the system. Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go undetected and uncorrected. Repeat Finding: Yes Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-003 Timesheet Approval Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: With the merger of QTI/Tandem (GWAAR HR and Payroll provider), GWAAR has seen a greater degree of active prompts from QTI/Tandem to remind managers to approve timesheets. As well, as Fiscal Manager, I review each payroll to ensure that all timesheets are present and that they are all fully approved. In 2023, there were a few know glitches to this process, but we were able to work with QTI/Tandem to get those missed timesheets approved…and I do not foresee this finding continuing beyond the 2023 audit. Name(s) of the contact person(s) responsible for corrective action: Patrick Metz – Fiscal Manager Planned completion date for corrective action plan: GWAAR has implemented the corrective plan…and while there may be a couple issues in 2023 audit, 2024 should finish with no errors.
2021-003
FAC accepted this audit on August 18, 2022 — management decision was due February 18, 2023.
During our evaluation of internal controls it was noted that certain timesheets were not approved within the payroll system by a supervisor and certain timesheets were missing. Questioned Costs: None. Context: We sampled forty (40) timesheets, noting that sixteen (16) of the timesheets did not have proper approvals by a supervisor or were missing. Cause: GWAAR?s current payroll system ?closes? a pay period after the pay date, resulting in no additional changes or approvals to be entered into the system. As such, timesheets that are no approved timely are not able to be approved within the system. Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go undetected and uncorrected. Repeat Finding: Yes Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 003: Timesheet Approval Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster CFDA Number: 93.044, 93.045, 93.053 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Number(s): 560300; 560303; 560340; 560342; 560343; 560297; 560350; 560360; 560422; 560240; 560260; 560361; 560353; 560363 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria: Each pay cycle, employees are required to enter their time into a payroll system, which includes an allocation of time to specific grant activities. These timesheets are to be approved by a supervisor. Condition: During our evaluation of internal controls it was noted that certain timesheets were not approved within the payroll system by a supervisor and certain timesheets were missing. Questioned Costs: None. Context: We sampled forty (40) timesheets, noting that sixteen (16) of the timesheets did not have proper approvals by a supervisor or were missing. Cause: GWAAR?s current payroll system ?closes? a pay period after the pay date, resulting in no additional changes or approvals to be entered into the system. As such, timesheets that are no approved timely are not able to be approved within the system. Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go undetected and uncorrected. Repeat Finding: Yes Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Views of Responsible Officials: There is no disagreement with the audit finding.
2021-003 Timesheet Approval Recommendation: It is recommended that polices be put in place that require the timely approval of timesheets by supervisors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: GWAAR Fiscal is currently working with QTI/Tandem (GWAAR HR and Payroll provider) to develop better communication and follow through with the consistent review and approval of timesheets. QTI merged with Tandem in 2021 and has brought a more active approach to the documentation of payrolls, which should greatly improve this issue. GWAAR is currently developing an internal audit procedure to identify any errors and missed approvals. While there have still been a few payroll errors in early 2022, GWAAR should end out the year with no uncorrected payroll errors. Name(s) of the contact person(s) responsible for corrective action: Patrick Metz ? Fiscal Manager Planned completion date for corrective action plan: GWAAR is currently developing an internal audit procedure to identify any errors and missed approvals. While there have still been a few payroll errors in early 2022, GWAAR should end out the year with no uncorrected payroll errors.
2020-003
During our evaluation of internal controls it was noted that certain subrecipients did not return to GWAAR a signed copy of the subaward agreement or were not signed in a timely manner. Questioned Costs: None. Context: We sampled twelve (12) subrecipients, noting that seven (7) of the subrecipients did not return a signed copy of the subaward agreement or were not signed in a timely manner. Cause: GWAAR does not have a system in place in order to track and follow-up on subrecipients that do not timely return a signed subaward agreement. Effect: Lack of a signed subaward creates an inherent risk that the subrecipient is not formally agreeing to the terms and conditions of the subaward, including their fiscal responsibilities with pass-through grant monies. Repeat Finding: Yes Recommendation: We recommend that GWAAR implement procedures to include a tracking mechanism for signed subawards to ensure they are received in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 004: Subrecipient Monitoring Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster CFDA Number: 93.044, 93.045, 93.053 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Number(s): 560300; 560340; 560342; 560343; 560350; 560360; 560422; 560240; 560260; 560361; 560353; 560363 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria: All subrecipients are to have a signed contract with the terms and conditions of the subaward agreement. Condition: During our evaluation of internal controls it was noted that certain subrecipients did not return to GWAAR a signed copy of the subaward agreement or were not signed in a timely manner. Questioned Costs: None. Context: We sampled twelve (12) subrecipients, noting that seven (7) of the subrecipients did not return a signed copy of the subaward agreement or were not signed in a timely manner. Cause: GWAAR does not have a system in place in order to track and follow-up on subrecipients that do not timely return a signed subaward agreement. Effect: Lack of a signed subaward creates an inherent risk that the subrecipient is not formally agreeing to the terms and conditions of the subaward, including their fiscal responsibilities with pass-through grant monies. Repeat Finding: Yes Recommendation: We recommend that GWAAR implement procedures to include a tracking mechanism for signed subawards to ensure they are received in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
2021-004 Subrecipient Monitoring Recommendation: It is recommended that polices be put in place that include a tracking mechanism for signed subawards to ensure they are received in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: GWAAR has already developed a tracking system to ensure that all sub-recipient contracts are fully executed and on file at GWAAR. The GWAAR Fiscal Manager is actively working with all sub-recipients with outstanding, unsigned contracts to ensure that 100% are signed and on file at GWAAR within the established 60-day timeframe noted in our contracts and amendments. Name(s) of the contact person(s) responsible for corrective action: Patrick Metz ? Fiscal Manager Planned completion date for corrective action plan: This issue is being corrected and all sub-recipient contracts will be signed and easily retrievable for the next and all other subsequent audits.
2020-004
FAC accepted this audit on October 11, 2021 — management decision was due April 11, 2022.
During our evaluation of internal controls it was noted that certain timesheets were not approved within the payroll system by a supervisor. Questioned Costs: None. Context: We sampled forty-six (46) timesheets, noting that ten (10) of the timesheets did not have proper approvals by a supervisor. Cause: GWAAR?s current payroll system ?closes? a pay period after the pay date, resulting in no additional changes or approvals to be entered into the system. As such, timesheets that are no approved timely are not able to be approved within the system. Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go undetected and uncorrected. Repeat Finding: No Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 003: Timesheet Approval Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster CFDA Number: 93.044, 93.045, 93.053 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Number(s): 560340; 560350; 560360; 560422; 560240; 560359; 560349; 560260 State agency: Wisconsin Department of Health Services State program title: SAMS 2000 IR (ADRC) State ID Number: 435.560172 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria: Each pay cycle, employees are required to enter their time into a payroll system, which includes an allocation of time to specific grant activities. These timesheets are to be approved by a supervisor. Condition: During our evaluation of internal controls it was noted that certain timesheets were not approved within the payroll system by a supervisor. Questioned Costs: None. Context: We sampled forty-six (46) timesheets, noting that ten (10) of the timesheets did not have proper approvals by a supervisor. Cause: GWAAR?s current payroll system ?closes? a pay period after the pay date, resulting in no additional changes or approvals to be entered into the system. As such, timesheets that are no approved timely are not able to be approved within the system. Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go undetected and uncorrected. Repeat Finding: No Recommendation: We recommend that GWAAR implement policies that require the timely approval of timesheets by supervisors. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-003 Timesheet Approval Recommendation: It is recommended that polices be put in place that require the timely approval of timesheets by supervisors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: GWAAR Fiscal is currently working with QTI (GWAAR HR and Payroll provider) to develop better communication and follow through with the consistent review and approval of timesheets. Name(s) of the contact person(s) responsible for corrective action: Patrick Metz ? Fiscal Manager Planned completion date for corrective action plan: This issue has already been addressed and GWAAR Fiscal will develop an internal audit procedure to identify any errors and missed approvals.
During our evaluation of internal controls it was noted that a certain subrecipient did not return to GWAAR a signed copy of the subaward agreement. Questioned Costs: None. Context: We sampled twelve (12) subrecipients, noting that one (1) of the subrecipients did not return a signed copy of the subaward agreement. Cause: GWAAR does not have a system in place in order to track and follow-up on subrecipients that do not timely return a signed subaward agreement. Effect: Lack of a signed subaward creates an inherent risk that the subrecipient is not formally agreeing to the terms and conditions of the subaward, including their fiscal responsibilities with pass-through grant monies. Repeat Finding: No Recommendation: We recommend that GWAAR implement procedures to include a tracking mechanism for signed subawards to ensure they are received in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 004: Subrecipient Monitoring Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster CFDA Number: 93.044, 93.045, 93.053 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Number(s): 560340; 560350; 560360; 560422; 560240; 360359; 360349; 560260 Federal agency: U.S. Department of Health and Human Services Federal program title: National Family Caregiver Support, Title III, Part E CFDA Number: 93.052 Pass-Through Entity: Wisconsin Department of Health Services Pass-Through Number(s): 560520; 560220 State agency: Wisconsin Department of Health Services State program title: Senior Community Services Program State ID Number: 435.560330 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria: All subrecipients are to have a signed contract with the terms and conditions of the subaward agreement. Condition: During our evaluation of internal controls it was noted that a certain subrecipient did not return to GWAAR a signed copy of the subaward agreement. Questioned Costs: None. Context: We sampled twelve (12) subrecipients, noting that one (1) of the subrecipients did not return a signed copy of the subaward agreement. Cause: GWAAR does not have a system in place in order to track and follow-up on subrecipients that do not timely return a signed subaward agreement. Effect: Lack of a signed subaward creates an inherent risk that the subrecipient is not formally agreeing to the terms and conditions of the subaward, including their fiscal responsibilities with pass-through grant monies. Repeat Finding: No Recommendation: We recommend that GWAAR implement procedures to include a tracking mechanism for signed subawards to ensure they are received in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-004 Subrecipient Monitoring Recommendation: It is recommended that polices be put in place that include a tracking mechanism for signed subawards to ensure they are received in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: GWAAR has already developed a tracking system to ensure that all sub-recipient contracts are fully executed and on file at GWAAR. The GWAAR Fiscal Manager is actively working with all sub-recipients with outstanding, unsigned contracts to ensure that 100% are signed and on file at GWAAR. Name(s) of the contact person(s) responsible for corrective action: Patrick Metz ? Fiscal Manager Planned completion date for corrective action plan: This issue is being corrected and all sub-recipient contracts will be signed and easily retrievable for the next and all other subsequent audits.
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on June 19, 2017 — management decision was due December 19, 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 Wisconsin →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
