FAC Explorer

Audit 323607

FY End
2023-12-31
Total Expended
$5.54M
Findings
2
Programs
37
Organization: Adams County, Wisconsin (WI)
Year: 2023 Accepted: 2024-10-02
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501557 2023-003 Significant Deficiency - L
1077999 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $151,707 - 0
93.778 Medical Assistance Program $116,700 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $75,000 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $70,005 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $39,561 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $33,383 - 0
93.556 Promoting Safe and Stable Families $32,973 - 0
93.069 Public Health Emergency Preparedness $32,008 - 0
84.181 Special Education-Grants for Infants and Families $24,784 - 0
93.268 Immunization Cooperative Agreements $17,249 - 0
20.616 National Priority Safety Programs $16,775 - 0
93.053 Nutrition Services Incentive Program $14,685 - 0
93.658 Foster Care_title IV-E $12,873 - 0
93.767 Children's Health Insurance Program $12,096 - 0
93.090 Guardianship Assistance $10,474 - 0
93.958 Block Grants for Community Mental Health Services $9,814 - 0
90.404 2018 Hava Election Security Grants $9,000 - 0
93.994 Maternal and Child Health Services Block Grant to the States $8,873 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $6,177 - 0
20.106 Airport Improvement Program $5,681 - 0
97.042 Emergency Management Performance Grants $5,415 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,000 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,961 - 0
93.659 Adoption Assistance $4,800 - 0
93.324 State Health Insurance Assistance Program $3,500 - 0
20.600 State and Community Highway Safety $3,490 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,435 - 0
93.667 Social Services Block Grant $2,103 - 0
16.710 Public Safety Partnership and Community Policing Grants $1,966 - 0
93.558 Temporary Assistance for Needy Families $1,801 - 0
93.071 Medicare Enrollment Assistance Program $1,791 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $790 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $736 Yes 0
93.991 Preventive Health and Health Services Block Grant $696 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $305 - 0
93.575 Child Care and Development Block Grant $160 - 0
93.563 Child Support Enforcement $-26,347 - 0

Contacts

Name Title Type
N5DVAC6D48K7 Kyle Patterson Auditee
6083394201 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 DOA – Wisconsin Department of Administration • WI DCF – Wisconsin Department of Children and Families • WI DHS – Wisconsin Department of Health Services • WI DMA – Wisconsin Department of Military Affairs • WI DOJ – Wisconsin Department of Justice • WI DOT – Wisconsin Department of Transportation • WI DVA – Wisconsin Department of Veterans Affairs
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 2023-003
Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Unknown Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 3/3/2021-12/31/2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Review of reports 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 Finance Director maintains a spreadsheet of all approved projects and costs to date and shares this file with the County Administration and Finance Committee on a monthly basis. The spreadsheet is used as the basis for the annual Project and Expenditure Report due in April. There was no review by someone other than the preparer of the report prior to its submission to the federal government. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the federal government. The report was reviewed one month after submission by the County Manager /Administrative Coordinator. Cause: The County does not have a review process in place to catch errors in reporting, or to verify that the amounts reported match supporting documentation prior to the report being submitted to the federal government. Effect: The report submitted by the County may contain errors that would not be detected. Reported expenditures may not reconcile to County's general ledger and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ensure that the data reported are accurate and complete. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Unknown Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 3/3/2021-12/31/2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Review of reports 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 Finance Director maintains a spreadsheet of all approved projects and costs to date and shares this file with the County Administration and Finance Committee on a monthly basis. The spreadsheet is used as the basis for the annual Project and Expenditure Report due in April. There was no review by someone other than the preparer of the report prior to its submission to the federal government. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the federal government. The report was reviewed one month after submission by the County Manager /Administrative Coordinator. Cause: The County does not have a review process in place to catch errors in reporting, or to verify that the amounts reported match supporting documentation prior to the report being submitted to the federal government. Effect: The report submitted by the County may contain errors that would not be detected. Reported expenditures may not reconcile to County's general ledger and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ensure that the data reported are accurate and complete. View of Responsible Officials: There is no disagreement with the audit finding.