Audit 317961

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Federal Grants Management - Procurement Policy Federal Agency: 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 Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.