EIN: 391216413
UEI: X2H2KRBXZKH1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 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 July 28, 2026 (29 days ago).
What is a management decision? →As part of our general disbursement testing, CLA noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Questioned costs: $97 known and $92,953 likely. Context: As part of CLA’s general disbursement testing, noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Cause: The Organization noted this was due to a transitional period within the Program Manager position during the time the invoice failed to be paid timely. Effect: Potential for unavailability of federal funds and increased difficulty in managing payments and reimbursement requests. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: Department of Health and Human Services & Department of Energy Federal program title: Weatherization Assistance for Low Income Persons Assistance Listing Number: 93.568 & 81.042 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(s): Contract 00WX2425.06 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: The program manual requires that invoices be paid within 30 days of receipt. Condition: As part of our general disbursement testing, CLA noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Questioned costs: $97 known and $92,953 likely. Context: As part of CLA’s general disbursement testing, noted 1 out of 40 disbursements was not paid within 30 days of invoice receipt. Cause: The Organization noted this was due to a transitional period within the Program Manager position during the time the invoice failed to be paid timely. Effect: Potential for unavailability of federal funds and increased difficulty in managing payments and reimbursement requests. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt. Views of responsible officials: There is no disagreement with the audit finding.
The Organization will review the processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt.
As part of suspension and debarment testing, CLA noted 2 out of 8 transactions where suspension and debarment procedures were not followed before entering into the transaction. Questioned costs: None. Context: As part of suspension and debarment testing, CLA noted 2 out of 8 transactions where suspension and debarment procedures were not followed before entering into the transaction. CLA did an independent check of these contractors to confirm they were not federally suspended nor debarred. Cause: The Organization noted this was an oversight due to the exceptional nature of the procurement (received noncompetitive procurement waivers instead of going through bid process). Effect: Potential to contract with organizations that are federally suspended and/or debarred. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over suspension and debarment procedures to ensure procedures are followed before entering into transactions subject to suspension and debarment. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: Department of Health and Human Services & Department of Energy Federal program title: Weatherization Assistance for Low Income Persons Assistance Listing Number: 93.568 & 81.042 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(s): Contract 00WX2425.06 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Suspension and debarment procedures must be followed before entering into a transaction that is subject to suspension and debarment. Condition: As part of suspension and debarment testing, CLA noted 2 out of 8 transactions where suspension and debarment procedures were not followed before entering into the transaction. Questioned costs: None. Context: As part of suspension and debarment testing, CLA noted 2 out of 8 transactions where suspension and debarment procedures were not followed before entering into the transaction. CLA did an independent check of these contractors to confirm they were not federally suspended nor debarred. Cause: The Organization noted this was an oversight due to the exceptional nature of the procurement (received noncompetitive procurement waivers instead of going through bid process). Effect: Potential to contract with organizations that are federally suspended and/or debarred. Repeat Finding: No Recommendation: CLA recommends the Organization review their current processes in place over suspension and debarment procedures to ensure procedures are followed before entering into transactions subject to suspension and debarment. Views of responsible officials: There is no disagreement with the audit finding.
The Organization will review their current processes in place over suspension and debarment procedures to ensure procedures are followed before entering into transactions subject to suspension and debarment.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Noted eight files with an application page signed by the tenant but not by Partners for Community Development, Inc. Noted one file without a work agreement signed by owner/agent prior to commencement of weatherization work. Questioned costs: None. Context: CLA tested a total of 25 tenants to determine whether Partners for Community Development, Inc. followed the appropriate steps for Weatherization Eligibility. In total, eight of the 25 tested had an issue with obtaining necessary application documentation. Furthermore, one of the 25 did not obtain the necessary signatures on the work agreement. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: This finding is a carryover issue from prior years as project files can span multiple years, and unsigned applications were already included in project files before the corrective action plan from the prior year could be implemented. CLA noted that the total number of unsigned applications decreased from the prior year, and new project files contained signed applications. Effect: Ineligible applications may be processed without the necessary review by Partners for Community Development, Inc. Repeat Finding: Yes, 2018-001 Recommendation: CLA recommends that Partners for Community Development, Inc. continue to implement the Sheboygan Weatherization procedures in the Milwaukee office and ensure that all future applications and work agreements include the necessary signatures. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 001 Federal agency: Department of Health and Human Services & Department of Energy Federal program title: Weatherization Assistance for Low Income Persons CFDA Number: 81.042 and 93.568 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(s): Contract WX1819.26 Award Period: July 1, 2018 ? June 30, 2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: As dictated in the WHEAP and Weatherization Program Manuals, ?each application shall have a completed certification page which includes a dated applicant and a dated agency staff signature,? and that a ?work agreement shall be signed by the owner/agent of an eligible building prior to the commencement of weatherization work.? Condition: Noted eight files with an application page signed by the tenant but not by Partners for Community Development, Inc. Noted one file without a work agreement signed by owner/agent prior to commencement of weatherization work. Questioned costs: None. Context: CLA tested a total of 25 tenants to determine whether Partners for Community Development, Inc. followed the appropriate steps for Weatherization Eligibility. In total, eight of the 25 tested had an issue with obtaining necessary application documentation. Furthermore, one of the 25 did not obtain the necessary signatures on the work agreement. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: This finding is a carryover issue from prior years as project files can span multiple years, and unsigned applications were already included in project files before the corrective action plan from the prior year could be implemented. CLA noted that the total number of unsigned applications decreased from the prior year, and new project files contained signed applications. Effect: Ineligible applications may be processed without the necessary review by Partners for Community Development, Inc. Repeat Finding: Yes, 2018-001 Recommendation: CLA recommends that Partners for Community Development, Inc. continue to implement the Sheboygan Weatherization procedures in the Milwaukee office and ensure that all future applications and work agreements include the necessary signatures. Views of responsible officials: There is no disagreement with the audit finding.
Department of Health and Human Services and the Department of Energy Partners for Community Development, Inc. respectfully submits the following corrective action plan for the year ended 6/30/19. Audit period: 7/1/18 - 6/30/19 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AND STATE AWARD PROGRAMS AUDITS ? Department of Health and Human Services ? Department of Energy ? Wisconsin Department of Administration 2019-001 Weatherization ? CFDA Nos. 81.042, 93.568 Weatherization ? State ID 505.371 Recommendation: We recommend that Partners for Community Development, Inc. continue to implement the Sheboygan Weatherization procedures in the newly-established Milwaukee office and ensure that all applications and work agreements include the necessary signatures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. All new weatherization applications will be signed and dated by Intake representative to coincide with mailed approval letter. Name(s) of the contact person(s) responsible for corrective action: Deb Wigand Planned completion date for corrective action plan: Ongoing If the Department of Health and Human Services, the Department of Energy, the Wisconsin Department of Administration has questions regarding this plan, please call Deb Wigand at 920-459-2780.
2018-001
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
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