EIN: 812800705
UEI: N16ZNYKVEMB8
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (37 days from today).
What is a management decision? →The Organization did not maintain adequate time and effort documentation supporting the allocation of employee salaries to the grant. Specifically, employees whose salaries were partially or fully funded by the grant did not maintain timesheets or personnel activity reports documenting the actual hours worked on the grant-funded program. Questioned costs: $285,557 in personnel expenses were identified as unsupported and therefore classified as questioned costs. Cause: The Organization does not have a formal policy or procedure requiring employees working on federally funded programs to document their time and effort by funding source. Effect or Potential Effect: Without proper time and effort documentation, the Organization cannot demonstrate that payroll costs charged to the grant are allowable and allocable. This increases the risk that unallowable costs may be charged to the grant and may result in questioned costs during audits or monitoring reviews. Recommendation: We recommend the Organization implement a timesheet system that tracks employee hours by grants or project to better support payroll allocations to each grant. Views of Responsible Officials: The Organization agrees with the finding and has already implemented this change for next fiscal year.
Show full finding ▾Hide full finding ▴Finding 2025-001 Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2024 through June 30, 2025 Criteria: Under 2 CFR Part 200, compensation for personal services charged to federal awards must be supported by records that accurately reflect the work performed. These records must be supported by a system of internal controls that reasonably ensures that charges to federal awards are accurate, allowable, and properly allocated. Condition: The Organization did not maintain adequate time and effort documentation supporting the allocation of employee salaries to the grant. Specifically, employees whose salaries were partially or fully funded by the grant did not maintain timesheets or personnel activity reports documenting the actual hours worked on the grant-funded program. Questioned costs: $285,557 in personnel expenses were identified as unsupported and therefore classified as questioned costs. Cause: The Organization does not have a formal policy or procedure requiring employees working on federally funded programs to document their time and effort by funding source. Effect or Potential Effect: Without proper time and effort documentation, the Organization cannot demonstrate that payroll costs charged to the grant are allowable and allocable. This increases the risk that unallowable costs may be charged to the grant and may result in questioned costs during audits or monitoring reviews. Recommendation: We recommend the Organization implement a timesheet system that tracks employee hours by grants or project to better support payroll allocations to each grant. Views of Responsible Officials: The Organization agrees with the finding and has already implemented this change for next fiscal year.
This finding pertains to the absence of time and effort documentation supporting payroll allocations during the noted audit period. At that time, the organization utilized a monthly payroll allocation methodology to distribute personnel costs across applicable funding sources. Following guidance received from the Wisconsin Department of Workforce Development (DWD) during their review last year, the organization implemented a revised process requiring detailed time and effort reporting through employee timesheets. This enhanced procedure was formally adopted in July 2025. Under the current practice, all staff record hours worked by grant or funding source within the Gusto timekeeping system on a per-payroll basis. This ensures accurate and compliant allocation of payroll expenditures in alignment with federal and state requirements. The updated process was subsequently reviewed by DWD staff in January 2026, at which time the matter was considered resolved.
Financial records indicated that $70,870 of the $581,789 in youth grant expenditures was expended for required work experiences, representing 12% of total youth expenditures, which is below the required 20% threshold. Additionally, financial records indicated that $204,726 of the $581,789 in youth grant expenditures was expended for Out of school youth, representing 35% of total youth expenditures, which is below the 50% threshold. Questioned costs: $131,371 in youth expenditures were identified as unsupported and therefore classified as questioned costs. Cause: The Organization did not have a system in place to track accumulated expenditures for each requirement, and they were not monitoring these expenditures on a timely basis. Effect or Potential Effect: Failure to meet earmarking requirements may result in noncompliance with grant conditions and could lead to repayment of funds, budget adjustments, or increased monitoring by the awarding agency. Recommendation: We recommend management implement procedures to monitor earmarking requirements throughout the grant period. This should include periodic review of expenditure by cost category to ensure required allocation percentages are met and documentation is maintained to support compliance with grant conditions. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2024 through June 30, 2025 Criteria: The grant agreement requires the organization to allocate a specified portion of federal funds to certain program activities or cost categories. Specifically, the grant requires that at least 20% of total program funds be used for WIOA Title 1 Youth must be spent to provide paid and unpaid work experiences. The grant agreement also requires that 50% of WIOA Title I Youth expenditure must be expended for Out of School Youth. Condition: Financial records indicated that $70,870 of the $581,789 in youth grant expenditures was expended for required work experiences, representing 12% of total youth expenditures, which is below the required 20% threshold. Additionally, financial records indicated that $204,726 of the $581,789 in youth grant expenditures was expended for Out of school youth, representing 35% of total youth expenditures, which is below the 50% threshold. Questioned costs: $131,371 in youth expenditures were identified as unsupported and therefore classified as questioned costs. Cause: The Organization did not have a system in place to track accumulated expenditures for each requirement, and they were not monitoring these expenditures on a timely basis. Effect or Potential Effect: Failure to meet earmarking requirements may result in noncompliance with grant conditions and could lead to repayment of funds, budget adjustments, or increased monitoring by the awarding agency. Recommendation: We recommend management implement procedures to monitor earmarking requirements throughout the grant period. This should include periodic review of expenditure by cost category to ensure required allocation percentages are met and documentation is maintained to support compliance with grant conditions. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
The organization acknowledges that, during the audit period, required expenditure thresholds for WIOA Youth program earmarks were not met. We take compliance with WIOA statutory and regulatory requirements seriously and have evaluated the underlying factors contributing to this finding. Corrective Action Plan To ensure ongoing compliance with WIOA Youth expenditure requirements, the following corrective actions have been implemented: • Enhanced Budget Monitoring: The organization has strengthened its internal budget tracking processes to monitor youth expenditure categories (including applicable earmarks) on a routine basis. This includes periodic reviews to ensure spending aligns with required thresholds throughout the program year, rather than at year-end. • Internal Controls and Oversight: Fiscal and program will conduct coordinated reviews to verify that obligations and expenditures are aligned with WIOA Youth earmarking requirements. Any variances are identified early and addressed promptly. • Staff Training and Guidance: Relevant staff have received additional guidance on WIOA Youth expenditure requirements to ensure a clear understanding of earmark thresholds and allowable cost classifications. • Ongoing Reconciliation: Expenditures are reviewed and reconciled regularly to confirm proper classification and to support timely adjustments, if needed, to maintain compliance. • Compliance Officer: A Compliance Officer was hired last month that provides oversight of the Youth service provider for WIOA and will be regularly reviewing expenditures to ensure that they are in line with achieving required goals. We are committed to maintaining full compliance with WIOA requirements and have taken the necessary steps to prevent recurrence of this issue.
FAC accepted this audit on December 10, 2025 — management decision was due June 10, 2026.
The Organization drew down federal funds in advance of immediate cash needs, resulting in excess cash balances being held for extended periods. Cause: The Organization has controls over draws of federal awards but the controls were not followed. Effect or Potential Effect: Holding excess federal funds for extended periods can result in non-compliance with federal regulations and could potentially increase the risk of mismanagement or misuse of funds. Recommendation: We recommend the Organization revise federal award draw procedures to ensure compliance with cash management requirements. Such draws should be made for immediate cash needs. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2023 through June 30, 2024 Criteria: Under 2 CFR Part 200.305, non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes. Funds should be drawn down only as needed to meet immediate cash requirements. Condition: The Organization drew down federal funds in advance of immediate cash needs, resulting in excess cash balances being held for extended periods. Cause: The Organization has controls over draws of federal awards but the controls were not followed. Effect or Potential Effect: Holding excess federal funds for extended periods can result in non-compliance with federal regulations and could potentially increase the risk of mismanagement or misuse of funds. Recommendation: We recommend the Organization revise federal award draw procedures to ensure compliance with cash management requirements. Such draws should be made for immediate cash needs. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
3 of 36 reports submitted, there was no evidence of management review of approval of the reports prior to submission of the granting agency. Cause: The Organization did not have a supervisory review process implemented for financial reports submitted to the granting agency. Effect or Potential Effect: Requesting excess funds over the amount of expenditures can result in non-compliance with federal regulations and may require payback to the funding source. Recommendation: We recommenced the Organization implement internal controls including a supervisory review process for reports to ensure compliance with reporting requirements. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 17.258, 17.259, 17.278 Name of Federal Program or Cluster: WIOA Cluster Name of Federal Agency: Department of Labor Name of Pass-through Entity: Wisconsin Department of Workforce Development Award Period: July 1, 2023 through June 30, 2024 Criteria: Controls should be in place to ensure review and approval of monthly requests for reimbursement prior to submission to the granting agency. Condition: 3 of 36 reports submitted, there was no evidence of management review of approval of the reports prior to submission of the granting agency. Cause: The Organization did not have a supervisory review process implemented for financial reports submitted to the granting agency. Effect or Potential Effect: Requesting excess funds over the amount of expenditures can result in non-compliance with federal regulations and may require payback to the funding source. Recommendation: We recommenced the Organization implement internal controls including a supervisory review process for reports to ensure compliance with reporting requirements. Views of Responsible Officials: The Organization agrees with the finding and is implementing procedures.
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 002 Federal Agency : U.S. Department of Labor Federal Program Name: Workforce Innovation and Opportunity Act (WIOA) Cluster Assistance Listing Number: 17.258/17.259/17.278 Federal Award Identification Number and Year: 4788 - 2021 Pass-Through Agency: Wisconsin Department of Workforce Development Pass-Through Identification Number and Year: 7884 / 44500ET08206_21 - 2021 Award Period: April 1, 2020-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: WIOA Youth grants require that not less than 20 percent of Youth Activity funds allocated to the local area, except for the local area expenditures for administration, must be used to provide paid and unpaid work experiences (Section 129(c)(4)), WIOA, 128 Stat. 1510). Condition : During our audit, we noted that the entity did not have internal controls in place to verify this requirement was met by subrecipients. Questioned costs : None Context : During our audit, we reviewed closeout report and we noted that only 1.03% of funds were used to provide paid and unpaid work experiences. Cause: Requirement was not met due to subrecipients not having enough individuals in the programs that met this requirement. Effect: Noncompliance with Department of Labor requirements. Repeat Finding : No Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Views of responsible officials: There is no disagreement with the audit finding.
Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The entity has addressed this in the current year by providing additional training and expectations set forth to the subrecipient (WRI). Additionally, the Board has worked with DWD to ensure the requirement will be met in the current year. Name of the contact person responsible for corrective action: Jon Menz Planned completion date for corrective action plan: June 30, 2023 If involved agencies have any questions regarding this plan, please call Jon Menz at 715-235-8393
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.