EIN: 391360105
UEI: GANWAYK94LG8
Audited by: Wegner CPAs
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 6, 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 February 6, 2027 (156 days from today).
What is a management decision? →FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
FAC accepted this audit on July 19, 2024 — management decision was due January 19, 2025.
FAC accepted this audit on August 31, 2023 — management decision was due March 2, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Assistance Listing Number(s): 21.023 Name of Federal Program or Cluster: COVID-19-Emergency Rental Assistance Program Name of Federal Agency: Department of the Treasury Federal Award Identification Number: ERA0376 and ERA0259 Federal Award Year: 2021 Name of Pass-through Entity: County of Dane and City of Madison Pass-through Entity Identifying Number: 85190 and 157271 Award Period: January 1, 2021 ? through December 31, 2021 Criteria or Specific Requirement: The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: The earmarking calculation of total administrative costs were included on the monthly cost allocation spreadsheets. The cost allocation spreadsheet is reviewed monthly by the executive director, but no documentation of the review exists. Cause: The review of the monthly cost allocation spreadsheet was not added to the monthly workpaper review process and therefore documentation of the review was not maintained. Effect or Potential Effect: The administrative costs may be incorrectly calculated or reported and may exceed the allowable amount. Repeat Finding: No Recommendation: The executive director should document their review and approval of the monthly cost allocation spreadsheets to verify that the earmarking calculations are accurate and do not exceed allowable amounts. The monthly workpaper review process should include the review of the monthly cost allocation spreadsheets to document the review and approval by the executive director. Views of Responsible Officials: Tenant Resource Center, Inc. agrees with the finding and has implemented the recommendations.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 21.023 Name of Federal Program or Cluster: COVID-19-Emergency Rental Assistance Program Name of Federal Agency: Department of the Treasury Federal Award Identification Number: ERA0376 and ERA0259 Federal Award Year: 2021 Name of Pass-through Entity: County of Dane and City of Madison Pass-through Entity Identifying Number: 85190 and 157271 Award Period: January 1, 2021 ? through December 31, 2021 Criteria or Specific Requirement: The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: The earmarking calculation of total administrative costs were included on the monthly cost allocation spreadsheets. The cost allocation spreadsheet is reviewed monthly by the executive director, but no documentation of the review exists. Cause: The review of the monthly cost allocation spreadsheet was not added to the monthly workpaper review process and therefore documentation of the review was not maintained. Effect or Potential Effect: The administrative costs may be incorrectly calculated or reported and may exceed the allowable amount. Repeat Finding: No Recommendation: The executive director should document their review and approval of the monthly cost allocation spreadsheets to verify that the earmarking calculations are accurate and do not exceed allowable amounts. The monthly workpaper review process should include the review of the monthly cost allocation spreadsheets to document the review and approval by the executive director. Views of Responsible Officials: Tenant Resource Center, Inc. agrees with the finding and has implemented the recommendations.
TENANT RESOURCE CENTER CORRECTIVE ACTION PLAN Year Ended December 31, 2021 Tenant Resource Center respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, Wisconsin 53713 Audit period: January 1, 2021 ? December 31, 2021 The findings from the December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDINGS Department of the Treasury County of Dane and City of Madison 2021-001 COVID-19-Emergency Rental Assistance Program ? Assistance Listing No. 21.023 Recommendation: The executive director should document their review and approval of the monthly cost allocation spreadsheets to verify that the earmarking calculations are accurate and do not exceed allowable amounts. The monthly workpaper review process should include the review of the monthly cost allocation spreadsheets to document the review and approval by the executive director. Action Taken: The Tenant Resource Center has updated month closing procedures starting with April 2022 to include a detailed review of the cost allocation sheets each month along with detailed notes on any earmarking calculations or similar requirements. Additionally, the Tenant Resource Center is in the process of developing a contract routing process and procedures to better detail and identify grant requirements at the onset of a funder agreement. These items should better allow for documentation of the detailed review of any earmarking calculations moving forward. If there are questions regarding this plan, please call Matt Koz, Finance Director at 608-257-0006 x0. Sincerely, Robin Sereno, Executive Director [Name] [Title]
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
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.
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