FAC Explorer

Audit 322196

FY End
2023-12-31
Total Expended
$1.35M
Findings
8
Programs
14
Organization: City of Cudahy (WI)
Year: 2023 Accepted: 2024-09-30
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499352 2023-002 Significant Deficiency - L
499353 2023-002 Significant Deficiency - L
499354 2023-002 Significant Deficiency - L
499355 2023-002 Significant Deficiency - L
1075794 2023-002 Significant Deficiency - L
1075795 2023-002 Significant Deficiency - L
1075796 2023-002 Significant Deficiency - L
1075797 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.217 Family Planning_services $105,097 Yes 1
20.600 State and Community Highway Safety $97,408 - 0
16.710 Public Safety Partnership and Community Policing Grants $48,561 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $48,339 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,879 Yes 0
93.778 Medical Assistance Program $34,780 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $21,063 - 0
93.994 Maternal and Child Health Services Block Grant to the States $12,622 - 0
14.218 Community Development Block Grants/entitlement Grants $10,000 - 0
93.070 Environmental Public Health and Emergency Response $10,000 - 0
93.268 Immunization Cooperative Agreements $8,108 - 0
93.069 Public Health Emergency Preparedness $7,647 - 0
16.607 Bulletproof Vest Partnership Program $3,400 - 0
93.991 Preventive Health and Health Services Block Grant $408 - 0

Contacts

Name Title Type
XYJJQTDUM8A8 Kelly Sobieski Auditee
4147692203 Wendi Unger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedules are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. Program income is reported as revenue in the year that it is received. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate of the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards (the Schedules) includes the federal and state grant activity of the City of Cudahy (City) under programs of the federal and state government for the year ended December 31, 2023. The information in these Schedules is 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. Because the Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in net position or cash flows of the City.

Finding Details

Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Report Review Federal Program: Title X Family Planning Services Assistance Listing Number: 93.217 Pass Through Entity: Wisconsin Department of Health Services Criteria: All required reporting should be reviewed with proper detail to ensure they are completed accurately and properly approved before submission. Condition/Context: During our testing for this program, we noted the city did not have documentation of proper review. Cause: The city does not have a procedure to maintain documentation of review. Effect: Reports may contain inaccurate information leading to an impact on grant funding. Questioned Costs: None noted. Recommendation: We recommend the city implement procedures to retain documentation of the review of reporting prior to submission. Views of Responsible Officials: The Cudahy Health Department acknowledges that while the secondary review of grant reports has been standard practice, the process was not documented. Moving forward we created a document and we will maintain annually.