2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.
2022-003 Federal Procedures Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The County does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high.
Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2022-004 Late Submission of 2021 Data Collection Form to Federal Audit Clearinghouse
Condition: The 2021 data collection form for the County was submitted after the prescribed nine month due date, as required by the Federal Audit Clearinghouse for the year ended December 31, 2021.
Criteria: The Federal Audit Clearinghouse requires that organizations submit their annual audit and the annual data collection form within nine months after the fiscal year-end.
Cause: The delay in submitting the 2021 data collection form and the 2021 annual audit was primarily due to audit was completed late.
Effect: This delay in submission may hinder timely access to accurate financial information for decision-making and reporting.
Auditor’s Recommendation: We recommend that the County establishes a formalized process to track regulatory filing deadlines and responsibilities and conduct periodic reviews to ensure timely compliance with regulatory requirements.
Management Response: The County acknowledges the audit finding and commits to implementing the recommended actions promptly to enhance compliance with regulatory requirements regarding data collection form submissions.