FAC Explorer

Audit 322630

FY End
2023-12-31
Total Expended
$20.65M
Findings
6
Programs
49
Organization: Marathon County (WI)
Year: 2023 Accepted: 2024-09-30
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499785 2023-004 Significant Deficiency - L
499786 2023-004 Significant Deficiency - L
499787 2023-004 Significant Deficiency - L
1076227 2023-004 Significant Deficiency - L
1076228 2023-004 Significant Deficiency - L
1076229 2023-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.32M Yes 1
93.563 Child Support Services $1.63M - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $1.62M - 0
93.658 Foster Care Title IV-E $1.29M - 0
20.930 Payments for Small Community Air Service Development $420,403 - 0
93.994 Maternal and Child Health Services Block Grant to the States $202,991 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $200,741 - 0
93.667 Social Services Block Grant $176,344 - 0
20.205 Highway Planning and Construction $170,762 - 0
93.575 Child Care and Development Block Grant $131,113 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $102,185 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $99,229 Yes 0
97.042 Emergency Management Performance Grants $92,185 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $84,173 - 0
93.069 Public Health Emergency Preparedness $82,360 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $79,650 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $75,000 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $57,231 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $51,783 - 0
93.090 Guardianship Assistance $47,698 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $38,481 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $36,780 - 0
66.468 Drinking Water State Revolving Fund $30,807 - 0
16.922 Equitable Sharing Program $25,787 - 0
10.902 Soil and Water Conservation $24,283 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $24,000 - 0
93.597 Grants to States for Access and Visitation Programs $19,761 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,738 - 0
93.268 Immunization Cooperative Agreements $18,725 - 0
10.912 Environmental Quality Incentives Program $17,421 - 0
93.778 Medical Assistance Program $16,034 - 0
20.616 National Priority Safety Programs $14,328 - 0
10.555 National School Lunch Program $14,317 - 0
16.710 Public Safety Partnership and Community Policing Grants $13,727 - 0
93.659 Adoption Assistance $13,395 - 0
93.558 Temporary Assistance for Needy Families $12,785 - 0
93.991 Preventive Health and Health Services Block Grant $11,677 - 0
66.204 Multipurpose Grants to States and Tribes $11,340 - 0
16.575 Crime Victim Assistance $11,119 - 0
10.924 Conservation Stewardship Program $11,086 - 0
97.024 Emergency Food and Shelter National Board Program $8,990 - 0
10.553 School Breakfast Program $8,884 - 0
97.067 Homeland Security Grant Program $7,000 - 0
93.767 Children's Health Insurance Program $5,673 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $5,200 - 0
66.032 State Indoor Radon Grants $3,997 - 0
16.606 State Criminal Alien Assistance Program $3,397 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,040 - 0
21.032 Local Assistance and Tribal Consistency Fund $1,000 - 0

Contacts

Name Title Type
CJBVG6GK66Q5 Samantha Fenske Auditee
7152611172 John Rader Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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. De Minimis Rate Used: N Rate Explanation: Marathon County has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Marathon County under programs of the federal and state government for the year ended December 31, 2023. The information in this Schedule 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 Schedule presents only a selected portion of the operations of Marathon County, it is not intended to and does not present the financial position, changes in net position or cash flows of Marathon County. The reporting entity for Marathon County is based upon criteria established by the Governmental Accounting Standards Board. Marathon County is the primary government according to GASB criteria, while the Children with Disabilities Education Board and North Central Health Center are component units. Federal and state awards received directly by North Central Health Care Center are not included in this report since they have been audited by other auditors for their grants and those amounts are reported in a separate report. The Children with Disabilities Education Board is not required to have a single audit.
Title: CARS/SPARC Report Dates Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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. De Minimis Rate Used: N Rate Explanation: Marathon County has not elected to use the 10% de minimis indirect cost rate. The Schedule of Expenditures of Federal and State Awards includes adjustments through the Grant Enrollment, Application and Reporting System (GEARS) reports dated April 30, 2024 and the SPARC reports for April and December 2023. Federal/state funding splits for awards passed through Wisconsin Department of Health Services (DHS) are based on the splits provided by DHS. Federal/state funding splits for awards passed through Wisconsin Department of Children and Families (DCF) are based on the splits provided by DCF.
Title: Pass-Through Agencies Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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. De Minimis Rate Used: N Rate Explanation: Marathon County has not elected to use the 10% de minimis indirect cost rate. Marathon County received federal awards from the following pass-through agencies: DHS Wisconsin Department of Health Services DCF Wisconsin Department of Children and Families DOA Wisconsin Department of Administration DNR Wisconsin Department of Natural Resources DOJ Wisconsin Department of Justice DOT Wisconsin Department of Transportation DPI Wisconsin Department of Public Instruction DMA Wisconsin Department of Military Affairs DVA Wisconsin Department of Veterans Affairs DATCP Wisconsin Department of Agriculture, Trade and Consumer Protection SCASDP Small Community Air Service Development Program NRCS Natural Resource Conservation Service NACD National Association of Conservation Districts Grassworks Grassworks United Way United Way of Marathon County

Finding Details

Finding 2023-004
Finding 2023-004 Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Grantor: United States Department of Treasury Pass-Through Agency: N/A Award Number / Year: Unknown/ 2023 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Our sample is not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the reports were accurately and timely submitted. Effect: Reports submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions are completed. Management Response: The reporting process has been updated to ensure proper documentation of formal review prior to submission.
Finding 2023-004
Finding 2023-004 Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Grantor: United States Department of Treasury Pass-Through Agency: N/A Award Number / Year: Unknown/ 2023 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Our sample is not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the reports were accurately and timely submitted. Effect: Reports submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions are completed. Management Response: The reporting process has been updated to ensure proper documentation of formal review prior to submission.
Finding 2023-004
Finding 2023-004 Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Grantor: United States Department of Treasury Pass-Through Agency: N/A Award Number / Year: Unknown/ 2023 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Our sample is not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the reports were accurately and timely submitted. Effect: Reports submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions are completed. Management Response: The reporting process has been updated to ensure proper documentation of formal review prior to submission.
Finding 2023-004
Finding 2023-004 Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Grantor: United States Department of Treasury Pass-Through Agency: N/A Award Number / Year: Unknown/ 2023 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Our sample is not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the reports were accurately and timely submitted. Effect: Reports submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions are completed. Management Response: The reporting process has been updated to ensure proper documentation of formal review prior to submission.
Finding 2023-004
Finding 2023-004 Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Grantor: United States Department of Treasury Pass-Through Agency: N/A Award Number / Year: Unknown/ 2023 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Our sample is not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the reports were accurately and timely submitted. Effect: Reports submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions are completed. Management Response: The reporting process has been updated to ensure proper documentation of formal review prior to submission.
Finding 2023-004
Finding 2023-004 Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Grantor: United States Department of Treasury Pass-Through Agency: N/A Award Number / Year: Unknown/ 2023 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The 2023 Project and Expenditure Reports for quarters selected for testing were not reviewed by an independent person before submission of the report. Our sample is not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure the reports were accurately and timely submitted. Effect: Reports submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions are completed. Management Response: The reporting process has been updated to ensure proper documentation of formal review prior to submission.