FAC Explorer

Audit 320071

FY End
2023-12-31
Total Expended
$3.92M
Findings
2
Programs
37
Organization: Waushara County (WI)
Year: 2023 Accepted: 2024-09-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497348 2023-004 Significant Deficiency Yes L
1073790 2023-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $920,676 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $186,977 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $105,731 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,091 Yes 0
93.563 Child Support Enforcement $45,808 - 0
93.069 Public Health Emergency Preparedness $40,448 - 0
93.556 Promoting Safe and Stable Families $38,069 - 0
93.958 Block Grants for Community Mental Health Services $37,490 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $35,544 - 0
97.042 Emergency Management Performance Grants $32,165 - 0
93.575 Child Care and Development Block Grant $29,977 - 0
84.181 Special Education-Grants for Infants and Families $21,997 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $21,786 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $21,212 - 0
93.659 Adoption Assistance $20,598 - 0
93.053 Nutrition Services Incentive Program $19,593 - 0
93.658 Foster Care_title IV-E $17,204 - 0
93.994 Maternal and Child Health Services Block Grant to the States $12,113 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,961 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $11,644 - 0
93.767 Children's Health Insurance Program $8,430 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $8,414 - 0
16.606 State Criminal Alien Assistance Program $7,528 - 0
66.032 State Indoor Radon Grants $7,277 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $6,761 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $6,697 - 0
93.991 Preventive Health and Health Services Block Grant $5,611 - 0
93.558 Temporary Assistance for Needy Families $3,793 - 0
93.324 State Health Insurance Assistance Program $3,500 - 0
93.667 Social Services Block Grant $2,811 - 0
93.071 Medicare Enrollment Assistance Program $2,686 - 0
20.600 State and Community Highway Safety $1,888 - 0
16.U00 Cease $1,175 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,055 - 0
90.404 2018 Hava Election Security Grants $1,054 - 0
16.607 Bulletproof Vest Partnership Program $510 - 0
93.268 Immunization Cooperative Agreements $388 - 0

Contacts

Name Title Type
MHK7MKXMLM81 Sarah Luchini Auditee
9207870479 Amber Danielski, CPA Cma Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures in the Schedules of Expenditures of Federal and State Awards are reported on the accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules of Expenditures of Federal and State Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 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, they are not intended to and do not present the financial position, changes in net position, or cash flows of the County.
Title: OVERSIGHT AGENCIES Accounting Policies: Expenditures in the Schedules of Expenditures of Federal and State Awards are reported on the accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules of Expenditures of Federal and State Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 the Treasury State – Wisconsin Department of Health Services
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures in the Schedules of Expenditures of Federal and State Awards are reported on the accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules of Expenditures of Federal and State Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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: GWAAR – Greater Wisconsin Agency on Aging Resources WI DCF – Wisconsin Department of Children and Families WI DHS – Wisconsin Department of Health Services WI DMA – Wisconsin Department of Military Affairs WI DOA – Wisconsin Department of Administration WI DOT – Wisconsin Department of Transportation
Title: STATE DIRECT PAYMENTS Accounting Policies: Expenditures in the Schedules of Expenditures of Federal and State Awards are reported on the accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules of Expenditures of Federal and State Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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.

Finding Details

Finding 2023-004
WIMCR Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2023-12/31/2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. The 2022 annual report filed in 2023 was filed prior to the finalization of the County’s 2022 single audit and the corrective action for the 2022 finding was developed. Cause: The Department does not have a review process to catch errors in WIMCR reporting, or to verify that the hours and costs reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: Yes. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
WIMCR Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2023-12/31/2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. The 2022 annual report filed in 2023 was filed prior to the finalization of the County’s 2022 single audit and the corrective action for the 2022 finding was developed. Cause: The Department does not have a review process to catch errors in WIMCR reporting, or to verify that the hours and costs reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: Yes. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.