FAC Explorer

Audit 326170

FY End
2023-12-31
Total Expended
$2.46M
Findings
12
Programs
12
Organization: Village of Brown Deer, Wisconsin (WI)
Year: 2023 Accepted: 2024-10-28
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503853 2023-001 Material Weakness - L
503854 2023-002 Significant Deficiency Yes L
503855 2023-001 Material Weakness - L
503856 2023-002 Significant Deficiency Yes L
503857 2023-001 Material Weakness - L
503858 2023-002 Significant Deficiency Yes L
1080295 2023-001 Material Weakness - L
1080296 2023-002 Significant Deficiency Yes L
1080297 2023-001 Material Weakness - L
1080298 2023-002 Significant Deficiency Yes L
1080299 2023-001 Material Weakness - L
1080300 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $626,900 Yes 2
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $206,366 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $57,502 - 0
14.218 Community Development Block Grants/entitlement Grants $49,990 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $34,636 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $27,289 - 0
93.268 Immunization Cooperative Agreements $23,447 - 0
93.069 Public Health Emergency Preparedness $22,136 - 0
93.994 Maternal and Child Health Services Block Grant to the States $14,927 - 0
66.468 Drinking Water State Revolving Fund $9,025 - 0
90.404 Hava Election Security Grants $1,894 - 0
93.991 Preventive Health and Health Services Block Grant $1,243 - 0

Contacts

Name Title Type
GTBLH6WMHM73 Derrick Danner Auditee
4143713046 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENT RELATIONSHIPS Accounting Policies: Expenditures Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide for all awards except for CFDA Number 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: N Rate Explanation: The Village has not elected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The Village did not pass any federal or state grant funding to any subrecipients for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Condition: The Village’s audit had material restatements of beginning balances. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process and evaluating the general ledger compared to the audit trial balances at the conclusion of the audit.
Finding 2023-002
Condition: The Village’s audit had material audit adjustments. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process.
Finding 2023-001
Condition: The Village’s audit had material restatements of beginning balances. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process and evaluating the general ledger compared to the audit trial balances at the conclusion of the audit.
Finding 2023-002
Condition: The Village’s audit had material audit adjustments. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process.
Finding 2023-001
Condition: The Village’s audit had material restatements of beginning balances. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process and evaluating the general ledger compared to the audit trial balances at the conclusion of the audit.
Finding 2023-002
Condition: The Village’s audit had material audit adjustments. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process.
Finding 2023-001
Condition: The Village’s audit had material restatements of beginning balances. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process and evaluating the general ledger compared to the audit trial balances at the conclusion of the audit.
Finding 2023-002
Condition: The Village’s audit had material audit adjustments. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process.
Finding 2023-001
Condition: The Village’s audit had material restatements of beginning balances. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process and evaluating the general ledger compared to the audit trial balances at the conclusion of the audit.
Finding 2023-002
Condition: The Village’s audit had material audit adjustments. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process.
Finding 2023-001
Condition: The Village’s audit had material restatements of beginning balances. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process and evaluating the general ledger compared to the audit trial balances at the conclusion of the audit.
Finding 2023-002
Condition: The Village’s audit had material audit adjustments. Recommendation: It was recommended that management implement a process for identifying material closing entries during the financial closing process.