FAC Explorer

Audit 330547

FY End
2022-12-31
Total Expended
$4.53M
Findings
8
Programs
39
Organization: Taylor County, Wi (WI)
Year: 2022 Accepted: 2024-12-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512701 2022-004 Material Weakness - I
512702 2022-004 Material Weakness - I
512703 2022-005 Material Weakness - L
512704 2022-005 Material Weakness - L
1089143 2022-004 Material Weakness - I
1089144 2022-004 Material Weakness - I
1089145 2022-005 Material Weakness - L
1089146 2022-005 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $190,118 - 0
93.778 Medical Assistance Program $156,024 Yes 0
93.667 Social Services Block Grant $107,051 - 0
21.032 Local Assistance and Tribal Consistency Fund $98,943 - 0
97.042 Emergency Management Performance Grants $51,576 - 0
93.958 Block Grants for Community Mental Health Services $42,241 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $38,467 Yes 2
93.959 Block Grants for Prevention and Treatment of Substance Abuse $35,858 - 0
93.069 Public Health Emergency Preparedness $35,420 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $34,179 - 0
93.268 Immunization Cooperative Agreements $33,587 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $33,087 - 0
93.556 Promoting Safe and Stable Families $32,500 - 0
93.563 Child Support Enforcement $31,803 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $27,186 - 0
84.181 Special Education-Grants for Infants and Families $25,570 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $24,838 - 0
93.053 Nutrition Services Incentive Program $21,212 - 0
93.658 Foster Care_title IV-E $19,566 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $17,491 - 0
10.665 Schools and Roads - Grants to States $15,526 - 0
93.767 Children's Health Insurance Program $12,513 - 0
93.994 Maternal and Child Health Services Block Grant to the States $11,392 - 0
66.032 State Indoor Radon Grants $8,703 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $7,474 - 0
93.090 Guardianship Assistance $5,940 - 0
93.991 Preventive Health and Health Services Block Grant $5,140 - 0
16.575 Crime Victim Assistance $4,931 - 0
93.659 Adoption Assistance $3,989 - 0
20.219 Recreational Trails Program $3,931 - 0
93.747 Elder Abuse Prevention Interventions Program $3,181 - 0
93.324 State Health Insurance Assistance Program $3,002 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $2,799 - 0
93.071 Medicare Enrollment Assistance Program $2,781 - 0
93.558 Temporary Assistance for Needy Families $2,400 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,350 - 0
16.607 Bulletproof Vest Partnership Program $1,700 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,192 - 0
93.575 Child Care and Development Block Grant $642 - 0

Contacts

Name Title Type
C9DZLAR9MBZ8 Tracy Hartwig Auditee
7157481462 Jon Trautman, CPA 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 2022 fund financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited 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 unearned revenue represents advances for federal and 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 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, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
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 2022 fund financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited 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 unearned revenue represents advances for federal and 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 rate of 10% of modified total costs. The federal and state oversight agencies for the County are as follows: Federal – U.S. Department of Health and Human Services State – Wisconsin Department of Health Services
Title: PASS THROUGH ENTITIES 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 2022 fund financial statements. Such expenditures are recognized following the cost principals contained in Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited 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 unearned revenue represents advances for federal and 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 rate of 10% of modified total costs. Federal awards have been passed through the following entities: GWAAR – Greater Wisconsin Agency on Aging Resources WI DCF – Wisconsin Department of Children and Families WI DHS – Wisconsin Department of Health Services WI DMA – Wisconsin Department of Military Affairs WI DNR – Wisconsin Department of Natural Resources WI DOJ – Wisconsin Department of Justice

Finding Details

Finding 2022-004
Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal 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 non-procurement 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. Condition: The County entered into a procurement transaction that exceeded the covered threshold and did not perform a search for suspension and debarment in accordance with 2 CFR section 180.220. Questioned Costs: None Context: The County did not perform a search for the two procurement transactions that exceeded the covered transaction threshold. Cause: The County departments were not aware of the requirements and did not have a procedure in place to perform a search for suspension and department associated for covered transactions. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal 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 non-procurement 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. Condition: The County entered into a procurement transaction that exceeded the covered threshold and did not perform a search for suspension and debarment in accordance with 2 CFR section 180.220. Questioned Costs: None Context: The County did not perform a search for the two procurement transactions that exceeded the covered transaction threshold. Cause: The County departments were not aware of the requirements and did not have a procedure in place to perform a search for suspension and department associated for covered transactions. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-005
Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Reporting Criteria or Specific Requirement: Counties who have received less then $10 million in State and Local Fiscal Recovery Funds are required to submit an annual Project and Expenditure Report by April 30 of each year. This report is required to include any projects in which there were obligations or expenditures for any project that is to be funded by the Coronavirus State and Local Fiscal Recovery Funds during the preceding April 1 through March 31 period. Condition: The Project and Expenditure Report that was submitted April 24, 2023, did not include expenditures totaling $1,395,654 that had occurred during the timeframe of the report. Questioned Costs: None Context: The County reported total expenditures incurred of $552,327 when actual expenditures through the period of the report were $1,947,981. Cause: The County had identified a project that was to be funded by the State and Local Fiscal Recovery Funds program, however the County had recorded the expenditures outside of the ARPA fund created by the County to track expenditures related to the program. As the costs were not identified within the fund, the County did not report them as federal expenditures until the County recorded a transfer to reimburse the fund where the expenditures were recorded instead of when the expenditures were initially incurred. This transfer occurred after the April 24, 2023, report was filed. Effect: The Project and Expenditure Report was incorrect. Repeat Finding: No Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Finding 2022-005
Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Reporting Criteria or Specific Requirement: Counties who have received less then $10 million in State and Local Fiscal Recovery Funds are required to submit an annual Project and Expenditure Report by April 30 of each year. This report is required to include any projects in which there were obligations or expenditures for any project that is to be funded by the Coronavirus State and Local Fiscal Recovery Funds during the preceding April 1 through March 31 period. Condition: The Project and Expenditure Report that was submitted April 24, 2023, did not include expenditures totaling $1,395,654 that had occurred during the timeframe of the report. Questioned Costs: None Context: The County reported total expenditures incurred of $552,327 when actual expenditures through the period of the report were $1,947,981. Cause: The County had identified a project that was to be funded by the State and Local Fiscal Recovery Funds program, however the County had recorded the expenditures outside of the ARPA fund created by the County to track expenditures related to the program. As the costs were not identified within the fund, the County did not report them as federal expenditures until the County recorded a transfer to reimburse the fund where the expenditures were recorded instead of when the expenditures were initially incurred. This transfer occurred after the April 24, 2023, report was filed. Effect: The Project and Expenditure Report was incorrect. Repeat Finding: No Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Finding 2022-004
Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal 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 non-procurement 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. Condition: The County entered into a procurement transaction that exceeded the covered threshold and did not perform a search for suspension and debarment in accordance with 2 CFR section 180.220. Questioned Costs: None Context: The County did not perform a search for the two procurement transactions that exceeded the covered transaction threshold. Cause: The County departments were not aware of the requirements and did not have a procedure in place to perform a search for suspension and department associated for covered transactions. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Procurement, Suspension & Debarment Criteria: Non-federal 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 non-procurement 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. Condition: The County entered into a procurement transaction that exceeded the covered threshold and did not perform a search for suspension and debarment in accordance with 2 CFR section 180.220. Questioned Costs: None Context: The County did not perform a search for the two procurement transactions that exceeded the covered transaction threshold. Cause: The County departments were not aware of the requirements and did not have a procedure in place to perform a search for suspension and department associated for covered transactions. Effect: Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No Recommendation: We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-005
Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Reporting Criteria or Specific Requirement: Counties who have received less then $10 million in State and Local Fiscal Recovery Funds are required to submit an annual Project and Expenditure Report by April 30 of each year. This report is required to include any projects in which there were obligations or expenditures for any project that is to be funded by the Coronavirus State and Local Fiscal Recovery Funds during the preceding April 1 through March 31 period. Condition: The Project and Expenditure Report that was submitted April 24, 2023, did not include expenditures totaling $1,395,654 that had occurred during the timeframe of the report. Questioned Costs: None Context: The County reported total expenditures incurred of $552,327 when actual expenditures through the period of the report were $1,947,981. Cause: The County had identified a project that was to be funded by the State and Local Fiscal Recovery Funds program, however the County had recorded the expenditures outside of the ARPA fund created by the County to track expenditures related to the program. As the costs were not identified within the fund, the County did not report them as federal expenditures until the County recorded a transfer to reimburse the fund where the expenditures were recorded instead of when the expenditures were initially incurred. This transfer occurred after the April 24, 2023, report was filed. Effect: The Project and Expenditure Report was incorrect. Repeat Finding: No Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Finding 2022-005
Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Compliance Requirement: Reporting Criteria or Specific Requirement: Counties who have received less then $10 million in State and Local Fiscal Recovery Funds are required to submit an annual Project and Expenditure Report by April 30 of each year. This report is required to include any projects in which there were obligations or expenditures for any project that is to be funded by the Coronavirus State and Local Fiscal Recovery Funds during the preceding April 1 through March 31 period. Condition: The Project and Expenditure Report that was submitted April 24, 2023, did not include expenditures totaling $1,395,654 that had occurred during the timeframe of the report. Questioned Costs: None Context: The County reported total expenditures incurred of $552,327 when actual expenditures through the period of the report were $1,947,981. Cause: The County had identified a project that was to be funded by the State and Local Fiscal Recovery Funds program, however the County had recorded the expenditures outside of the ARPA fund created by the County to track expenditures related to the program. As the costs were not identified within the fund, the County did not report them as federal expenditures until the County recorded a transfer to reimburse the fund where the expenditures were recorded instead of when the expenditures were initially incurred. This transfer occurred after the April 24, 2023, report was filed. Effect: The Project and Expenditure Report was incorrect. Repeat Finding: No Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Views of Responsible Officials: Refer to the management response per the corrective action plan.