FAC Explorer

Audit 29503

FY End
2022-12-31
Total Expended
$1.58M
Findings
8
Programs
33
Organization: Iron County, Wisconsin (WI)
Year: 2022 Accepted: 2023-10-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37493 2022-003 Significant Deficiency - I
37494 2022-004 Significant Deficiency - I
37495 2022-003 Significant Deficiency - I
37496 2022-004 Significant Deficiency - I
613935 2022-003 Significant Deficiency - I
613936 2022-004 Significant Deficiency - I
613937 2022-003 Significant Deficiency - I
613938 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $525,447 Yes 2
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $84,964 - 0
93.778 Medical Assistance Program $62,898 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $49,343 - 0
97.042 Emergency Management Performance Grants $37,914 - 0
93.667 Social Services Block Grant $37,593 - 0
93.556 Promoting Safe and Stable Families $33,310 - 0
93.268 Immunization Cooperative Agreements $32,400 - 0
93.053 Nutrition Services Incentive Program $29,707 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $20,405 - 0
84.181 Special Education-Grants for Infants and Families $13,201 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $11,433 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,816 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $10,788 - 0
93.658 Foster Care_title IV-E $8,334 - 0
93.069 Public Health Emergency Preparedness $7,331 - 0
20.219 Recreational Trails Program $5,258 - 0
93.991 Preventive Health and Health Services Block Grant $4,611 - 0
93.575 Child Care and Development Block Grant $4,213 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $3,679 - 0
93.958 Block Grants for Community Mental Health Services $3,621 - 0
93.747 Elder Abuse Prevention Interventions Program $3,149 - 0
93.994 Maternal and Child Health Services Block Grant to the States $3,053 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,996 - 0
93.767 Children's Health Insurance Program $1,790 - 0
93.090 Guardianship Assistance $1,379 - 0
93.217 Family Planning_services $1,043 - 0
93.071 Medicare Enrollment Assistance Program $1,028 - 0
93.659 Adoption Assistance $924 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $508 - 0
93.558 Temporary Assistance for Needy Families $68 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $0 - 0
93.563 Child Support Enforcement $-6,010 - 0

Contacts

Name Title Type
ZNMAKKSFL4E4 Mike Saari Auditee
7155613375 Scott Sternhagen Auditor
No contacts on file

Notes to SEFA

Title: Significant Accounting Policies Accounting Policies: The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration.The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Countys 2022 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances.
Title: Oversight Agencies Accounting Policies: The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration.The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. The federal and state oversight agencies for the County are as follows:Federal U.S. Department of Health and Human ServicesState Wisconsin Department of Natural Resources
Title: Pass Through Entities Accounting Policies: The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration.The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. Federal awards have been passed through the following entities:Ashland County, WisconsinWood County, WisconsinGWAAR Greater Wisconsin Agency on Aging ResourcesWI DNR Wisconsin Department of Natural ResourcesWI DCF Wisconsin Department of Children and FamiliesWI DHS Wisconsin Department of Health ServicesWI DMA Wisconsin Department of Military AffairsWI DOA Wisconsin Department of AdministrationWI DOT Wisconsin Department of Transportation
Title: Save Direct Payments Accounting Policies: The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration.The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. Payments made directly to recipients and vendors by the state of Wisconsin under the FoodShare Wisconsin program on behalf of the County are not included in the Schedules of Expenditures of Federal and State Awards.
Title: State of Wisconsin Community Aids Reporting System Accounting Policies: The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration.The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the Schedules of Expenditures of Federal and State Awards for various DHS and DCF programs agree with the expenditures reported on the May 2023 CARS for the Human Services and Public Health Departments, and the December 2022 SPARC for Child Support and Child Care programs.

Finding Details

Finding 2022-003
Condition - The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Context - While performing compliance procedures, it was noted that the County did not follow adopted policies for suspension and debarment. Cause - The County not follow controls related to ensuring suspension and debarment were verified prior to entering into contract with vendors. Effect - The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation - We recommend the County follow their suspension and debarment policy and maintaining this documentation.
Finding 2022-004
Condition - Context - During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (3) to ensure the County is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement. Cause - The County did not follow their Federal Funds Procurement policy. Effect - Obtaining price quotes from an adequate number of vendors allows the County to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the County to over pay for supplies or services. Recommendation - We recommend the County follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (3) and maintaining this documentation.
Finding 2022-003
Condition - The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Context - While performing compliance procedures, it was noted that the County did not follow adopted policies for suspension and debarment. Cause - The County not follow controls related to ensuring suspension and debarment were verified prior to entering into contract with vendors. Effect - The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation - We recommend the County follow their suspension and debarment policy and maintaining this documentation.
Finding 2022-004
Condition - Context - During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (3) to ensure the County is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement. Cause - The County did not follow their Federal Funds Procurement policy. Effect - Obtaining price quotes from an adequate number of vendors allows the County to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the County to over pay for supplies or services. Recommendation - We recommend the County follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (3) and maintaining this documentation.
Finding 2022-003
Condition - The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Context - While performing compliance procedures, it was noted that the County did not follow adopted policies for suspension and debarment. Cause - The County not follow controls related to ensuring suspension and debarment were verified prior to entering into contract with vendors. Effect - The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation - We recommend the County follow their suspension and debarment policy and maintaining this documentation.
Finding 2022-004
Condition - Context - During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (3) to ensure the County is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement. Cause - The County did not follow their Federal Funds Procurement policy. Effect - Obtaining price quotes from an adequate number of vendors allows the County to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the County to over pay for supplies or services. Recommendation - We recommend the County follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (3) and maintaining this documentation.
Finding 2022-003
Condition - The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Context - While performing compliance procedures, it was noted that the County did not follow adopted policies for suspension and debarment. Cause - The County not follow controls related to ensuring suspension and debarment were verified prior to entering into contract with vendors. Effect - The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation - We recommend the County follow their suspension and debarment policy and maintaining this documentation.
Finding 2022-004
Condition - Context - During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (3) to ensure the County is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement. Cause - The County did not follow their Federal Funds Procurement policy. Effect - Obtaining price quotes from an adequate number of vendors allows the County to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the County to over pay for supplies or services. Recommendation - We recommend the County follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (3) and maintaining this documentation.