FAC Explorer

Audit 30345

FY End
2022-12-31
Total Expended
$2.13M
Findings
2
Programs
4
Organization: Chippewa County (WI)
Year: 2022 Accepted: 2023-09-20
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38393 2022-001 Significant Deficiency - I
614835 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $875,069 - 0
10.415 Rural Rental Housing Loans $780,837 Yes 0
14.182 Section 8 New Construction and Substantial Rehabilitation $258,805 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $220,000 - 1

Contacts

Name Title Type
FW9NASC2RPS4 Sheila Young Auditee
7156344280 Mary Reedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards presents the expenditures of all federal financial assistance programs of the Authority for the year ended December 31, 2022. The reporting entity is defined in Note 1 to the Authoritys financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule. The Authority did not pass any federal award money to subrecipients during the fiscal year. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a select portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESThe accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to the Authoritys financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. The Authority has not elected to use the 10% de minimis in direct costs rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding: 2022-001 ? Lack of Proper Review ? Suspension and Debarrment Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A, 2022 Award Period: December 10, 2021-September 30, 2023 Pass-Through Agency: Sawyer County Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Procurement standards requires that there is a policy in place and is expected to be followed to ensure entities are properly procuring goods and services and to ensure vendors and contractors are not suspended or debarred. Condition: During procurement and suspension and debarment testing, it was noted that the Authority could not provide proof of verification that vendor was not suspended or debarred. Questioned costs: None Context: The Authority reviewed the vendor before making payment to verify not suspended or debarred but there was no documentation for auditors to test. Cause: The Authority did not think to maintain documentation of the verification. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: No Recommendation: We recommend that the Authority implement a policy to maintain supporting documentation for suspension and debarment verification. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Finding: 2022-001 ? Lack of Proper Review ? Suspension and Debarrment Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A, 2022 Award Period: December 10, 2021-September 30, 2023 Pass-Through Agency: Sawyer County Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Procurement standards requires that there is a policy in place and is expected to be followed to ensure entities are properly procuring goods and services and to ensure vendors and contractors are not suspended or debarred. Condition: During procurement and suspension and debarment testing, it was noted that the Authority could not provide proof of verification that vendor was not suspended or debarred. Questioned costs: None Context: The Authority reviewed the vendor before making payment to verify not suspended or debarred but there was no documentation for auditors to test. Cause: The Authority did not think to maintain documentation of the verification. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: No Recommendation: We recommend that the Authority implement a policy to maintain supporting documentation for suspension and debarment verification. Views of responsible officials: There is no disagreement with the audit finding.