FAC Explorer

Audit 317411

FY End
2023-12-31
Total Expended
$4.82M
Findings
2
Programs
6
Organization: Southeastern Wisconsin Regional Planning Commission (WI)
Year: 2023 Accepted: 2024-08-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481390 2023-002 Significant Deficiency - I
1057832 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $2.42M Yes 1
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $85,221 - 0
66.046 Climate Pollution Reduction Grants $68,046 - 0
66.454 Water Quality Management Planning $53,000 - 0
11.419 Coastal Zone Management Administration Awards $20,000 - 0
47.041 Engineering $14,000 - 0

Contacts

Name Title Type
DF4HGV5H1LD5 Elizabeth Larsen Auditee
2628533201 Jordan Boehm Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Commission has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance and the Wisconsin State Single Audit Guidelines. The accompanying “Schedules of Expenditures of Federal and State Awards” includes the federal and state grant activity of the Southeastern Wisconsin Regional Planning Commission (the “Commission”) and is presented in accordance with 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 Wisconsin State Single Audit Guidelines. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements. Because this Schedule presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Commission.
Title: NONCASH FEDERAL AND STATE ASSISTANCE Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Commission has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance and the Wisconsin State Single Audit Guidelines. The Commission did not receive any noncash federal or state assistance for the year ended December 31, 2023.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Commission has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance and the Wisconsin State Single Audit Guidelines. The Commission did not pass any federal or state grant funding to any subrecipients for the year ending December 31, 2023.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 395-0096-22-21 / 395-0096-22-22 -Year Ended December 31, 2023 Award Period: January 1, 2023 – December 31, 2023 - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Section 200.303, Internal Controls, states that the Commission shall “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The Commission had not established a policy or an effective internal control system related to the grant agreement and the Procurement, Suspension, and Debarment compliance requirement. The Commission’s current procurement policy does not include a documented process to ensure vendors meet suspension and debarment requirements. In addition, there was no documentation that the Commission had timely verified that the Commission’s vendors were not suspended or debarred. Questioned costs: None Context: Procurement policies were followed, but no documented process to ensure suspension and debarment compliance was noted. Cause: The current policy and internal control structure does not include a process for ensuring suspension and debarment requirements are met for all required vendors. Effect: The Commission may contract with or make subawards under covered transactions to parties that are suspended or debarred. Repeat Finding: No Recommendation: We recommend that the Commission update their current procurement policy and implement a system of internal controls over suspension and debarment that will ensure compliance. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 395-0096-22-21 / 395-0096-22-22 -Year Ended December 31, 2023 Award Period: January 1, 2023 – December 31, 2023 - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Section 200.303, Internal Controls, states that the Commission shall “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The Commission had not established a policy or an effective internal control system related to the grant agreement and the Procurement, Suspension, and Debarment compliance requirement. The Commission’s current procurement policy does not include a documented process to ensure vendors meet suspension and debarment requirements. In addition, there was no documentation that the Commission had timely verified that the Commission’s vendors were not suspended or debarred. Questioned costs: None Context: Procurement policies were followed, but no documented process to ensure suspension and debarment compliance was noted. Cause: The current policy and internal control structure does not include a process for ensuring suspension and debarment requirements are met for all required vendors. Effect: The Commission may contract with or make subawards under covered transactions to parties that are suspended or debarred. Repeat Finding: No Recommendation: We recommend that the Commission update their current procurement policy and implement a system of internal controls over suspension and debarment that will ensure compliance. Views of responsible officials: Management agrees with the finding.