FAC Explorer

Audit 321004

FY End
2023-12-31
Total Expended
$8.17M
Findings
6
Programs
41
Organization: Door County, Wisconsin (WI)
Year: 2023 Accepted: 2024-09-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498246 2023-002 Significant Deficiency - I
498247 2023-002 Significant Deficiency - I
498248 2023-002 Significant Deficiency - I
1074688 2023-002 Significant Deficiency - I
1074689 2023-002 Significant Deficiency - I
1074690 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $162,836 - 0
93.667 Social Services Block Grant $148,510 - 0
66.472 Beach Monitoring and Notification Program Implementation Grants $65,000 - 0
20.219 Recreational Trails Program $44,897 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $44,190 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $40,797 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $40,594 - 0
93.556 Promoting Safe and Stable Families $38,069 - 0
84.181 Special Education-Grants for Infants and Families $37,322 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $35,380 - 0
97.042 Emergency Management Performance Grants $32,399 - 0
10.664 Cooperative Forestry Assistance $31,715 - 0
20.106 Airport Improvement Program $29,899 - 0
93.053 Nutrition Services Incentive Program $29,009 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $24,504 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $22,293 - 0
11.419 Coastal Zone Management Administration Awards $21,022 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $17,807 - 0
97.047 Pre-Disaster Mitigation $15,815 - 0
16.606 State Criminal Alien Assistance Program $11,772 - 0
93.747 Elder Abuse Prevention Interventions Program $11,213 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $9,000 - 0
20.600 State and Community Highway Safety $8,904 - 0
93.994 Maternal and Child Health Services Block Grant to the States $8,639 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $8,476 - 0
93.069 Public Health Emergency Preparedness $8,194 - 0
93.958 Block Grants for Community Mental Health Services $7,665 - 0
93.268 Immunization Cooperative Agreements $6,119 - 0
93.991 Preventive Health and Health Services Block Grant $5,440 - 0
93.324 State Health Insurance Assistance Program $3,507 - 0
16.710 Public Safety Partnership and Community Policing Grants $3,038 - 0
93.498 Provider Relief Fund $3,000 - 0
93.658 Foster Care_title IV-E $2,999 - 0
93.558 Temporary Assistance for Needy Families $2,694 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,548 - 0
93.575 Child Care and Development Block Grant $2,208 - 0
93.071 Medicare Enrollment Assistance Program $2,044 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,035 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $203 - 0
93.767 Children's Health Insurance Program $20 - 0
93.563 Child Support Enforcement $-26,469 - 0

Contacts

Name Title Type
HUFMB88VFNM9 Steve Wipperfurth Auditee
9207467138 Jon Trautman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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 County's 2023 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 reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while deferred revenue represents advances for state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis indirect cost rate of 10% of modified total direct costs. The accompanying Schedules of Expenditures of Federal and State Awards for Door County, Wisconsin, Wisconsin (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 includes all federal and state awards of Door County, Wisconsin, Wisconsin and are not intended to and do not present the financial position, changes in financial position or cash flows of Door County, Wisconsin, Wisconsin.
Title: OVERSIGHT AGENCIES Accounting Policies: 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 County's 2023 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 reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while deferred revenue represents advances for state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis indirect cost rate of 10% of modified total direct costs. The federal and state oversight agencies for the County are as follows: Federal: U.S. Department of Treasury State: Wisconsin Department of Health Services
Title: TITLE 19 MEDICAL ASSISTANCE PAYMENTS Accounting Policies: 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 County's 2023 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 reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while deferred revenue represents advances for state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis indirect cost rate of 10% of modified total direct costs. The Schedules of Expenditures of Federal and State Awards do not include payments received by the County for various Title 19 Medical Assistance programs. The payments are considered a contract for services between the state and the County and therefore, are not reported as federal or state awards. Payments received under the Medicaid Personal Care Program, Wisconsin Medicaid Cost Reporting (WIMCR), and Case Management Agency Providers are included in the amount received from the Title 19 Medical Assistance
Title: STATE DIRECT PAYMENTS Accounting Policies: 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 County's 2023 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 reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while deferred revenue represents advances for state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis indirect cost rate of 10% of modified total direct 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 2023-002
2023-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 155811 Federal Award Identification Number and Year: SLFRF1158; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 While the County has policies and procedures relating to suspension and debarment, a search was not completed for suspended or debarred vendors before payment. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The County’s current procurement policy does not follow Uniform Guidance. Section III – Federal and State Award Findings and Questioned Costs (Continued) 2023-002 (Continued) Suspension & Debarment Effect The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials Refer to the management response per the corrective action plan.
Finding 2023-002
2023-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 155811 Federal Award Identification Number and Year: SLFRF1158; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 While the County has policies and procedures relating to suspension and debarment, a search was not completed for suspended or debarred vendors before payment. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The County’s current procurement policy does not follow Uniform Guidance. Section III – Federal and State Award Findings and Questioned Costs (Continued) 2023-002 (Continued) Suspension & Debarment Effect The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials Refer to the management response per the corrective action plan.
Finding 2023-002
2023-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 155811 Federal Award Identification Number and Year: SLFRF1158; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 While the County has policies and procedures relating to suspension and debarment, a search was not completed for suspended or debarred vendors before payment. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The County’s current procurement policy does not follow Uniform Guidance. Section III – Federal and State Award Findings and Questioned Costs (Continued) 2023-002 (Continued) Suspension & Debarment Effect The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials Refer to the management response per the corrective action plan.
Finding 2023-002
2023-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 155811 Federal Award Identification Number and Year: SLFRF1158; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 While the County has policies and procedures relating to suspension and debarment, a search was not completed for suspended or debarred vendors before payment. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The County’s current procurement policy does not follow Uniform Guidance. Section III – Federal and State Award Findings and Questioned Costs (Continued) 2023-002 (Continued) Suspension & Debarment Effect The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials Refer to the management response per the corrective action plan.
Finding 2023-002
2023-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 155811 Federal Award Identification Number and Year: SLFRF1158; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 While the County has policies and procedures relating to suspension and debarment, a search was not completed for suspended or debarred vendors before payment. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The County’s current procurement policy does not follow Uniform Guidance. Section III – Federal and State Award Findings and Questioned Costs (Continued) 2023-002 (Continued) Suspension & Debarment Effect The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials Refer to the management response per the corrective action plan.
Finding 2023-002
2023-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 155811 Federal Award Identification Number and Year: SLFRF1158; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200 states that nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 While the County has policies and procedures relating to suspension and debarment, a search was not completed for suspended or debarred vendors before payment. Questioned Costs None. Context While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause The County’s current procurement policy does not follow Uniform Guidance. Section III – Federal and State Award Findings and Questioned Costs (Continued) 2023-002 (Continued) Suspension & Debarment Effect The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding No Recommendation We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials Refer to the management response per the corrective action plan.