EIN: 814600131
UEI: CUXFNJJA4AQ7
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 9, 2026 (44 days ago).
What is a management decision? →A review of non-payroll expenses identified that documentation of approval was not available. For example, invoices with comments were maintained and available for review, however the approval was not documented. For payroll expenses, an annual budget indicated that the payroll costs for the year were similar to the budgeted amounts, but the approved pay-rates for individuals were out of date. In addition, invoices or receipts could not be located to support five of the 25 expenditures selected for review. In addition, some cost reports that likely had been completed were not able to be found for review during audit fieldwork. Cause: The Organization had turnover in accounting staff in the outsourcing and internal departments and documentation historically maintained in the files was not able to be located. Effect: It was not possible for the auditor to verify that invoices were approved for payment, however, some invoices included various comments that could indicate they were viewed by other personnel. In addition, it was not possible for the auditor to verify that compensation paid to employees was based on approved rates. Questioned Costs: Unable to be determined. Prevalence: Prior audits did not indicate any exceptions in the maintaining of documentation and approvals in the files. This finding for the year ended December 31, 2024, appears to be specifically related to turnover of accounting staff. Repeated Finding: This is not a repeated finding. Recommendation to prevent future occurrences: It is recommended that management review the monitoring controls around document retention to determine that records and approvals are retained as required to comply with fund sources and best practices.
Show full finding ▾Hide full finding ▴Finding No. 2024-001 Material Weakness over Compliance and Internal Control Over Compliance Related to Allowable Costs Federal Program: U.S. Department of Justice passed through Wisconsin Department of Justice ALN 16.575 VOCA funding.Condition: A review of non-payroll expenses identified that documentation of approval was not available. For example, invoices with comments were maintained and available for review, however the approval was not documented. For payroll expenses, an annual budget indicated that the payroll costs for the year were similar to the budgeted amounts, but the approved pay-rates for individuals were out of date. In addition, invoices or receipts could not be located to support five of the 25 expenditures selected for review. In addition, some cost reports that likely had been completed were not able to be found for review during audit fieldwork. Cause: The Organization had turnover in accounting staff in the outsourcing and internal departments and documentation historically maintained in the files was not able to be located. Effect: It was not possible for the auditor to verify that invoices were approved for payment, however, some invoices included various comments that could indicate they were viewed by other personnel. In addition, it was not possible for the auditor to verify that compensation paid to employees was based on approved rates. Questioned Costs: Unable to be determined. Prevalence: Prior audits did not indicate any exceptions in the maintaining of documentation and approvals in the files. This finding for the year ended December 31, 2024, appears to be specifically related to turnover of accounting staff. Repeated Finding: This is not a repeated finding. Recommendation to prevent future occurrences: It is recommended that management review the monitoring controls around document retention to determine that records and approvals are retained as required to comply with fund sources and best practices.
Views of Responsible Officials at Auditee: We recognize that the necessary documentation was unavailable during the audit. To address this issue, we are collaborating with professionals to ensure that all documentation is properly generated and securely stored for future retrieval of processes that we already have in place. We have engaged a new bookkeeping firm to assist us in continuing consistent monthly processes and accurate documentation. Additionally, we are implementing a monthly checklist to track our internal controls, highlighting our ongoing review and approval processes. We will ensure that all expenses are reviewed monthly and approved with initials by either the Chief Executive Officer or Chief Financial & Outreach Officer on invoices and receipts. This review will also encompass all bank and credit card statements. Furthermore, we will ensure that all staff compensation documents are updated and reviewed annually to keep them current. This comprehensive process will form an integral part of our financial internal control checklist. While we have established internal controls, recent staff changes during the audit process made it challenging to locate all necessary documentation. This absence of documentation stemmed from these transitions, and we are actively working to improve our documentation procedures moving forward.
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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