FAC Explorer

Audit 338962

FY End
2023-12-31
Total Expended
$2.89M
Findings
2
Programs
37
Organization: Taylor County, Wi (WI)
Year: 2023 Accepted: 2025-01-21
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519788 2023-004 Material Weakness Yes I
1096230 2023-004 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $265,590 - 0
93.667 Social Services Block Grant $163,250 - 0
93.778 Medical Assistance Program $149,332 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $110,449 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $98,943 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $38,069 - 0
97.042 Emergency Management Performance Grants $35,487 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $33,959 - 0
93.563 Child Support Services $32,411 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $28,460 - 0
84.181 Special Education-Grants for Infants and Families $25,570 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $25,235 - 0
93.069 Public Health Emergency Preparedness $24,253 - 0
93.053 Nutrition Services Incentive Program $21,957 - 0
93.958 Block Grants for Community Mental Health Services $19,898 - 0
93.658 Foster Care Title IV-E $19,498 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $14,412 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $12,493 - 0
93.994 Maternal and Child Health Services Block Grant to the States $11,384 - 0
93.659 Adoption Assistance $9,566 - 0
93.767 Children's Health Insurance Program $9,259 - 0
66.032 State Indoor Radon Grants $8,703 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,708 - 0
93.268 Immunization Cooperative Agreements $5,292 - 0
93.991 Preventive Health and Health Services Block Grant $5,106 - 0
16.575 Crime Victim Assistance $4,931 - 0
93.090 Guardianship Assistance $4,714 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3,037 - 0
93.071 Medicare Enrollment Assistance Program $2,855 - 0
16.607 Bulletproof Vest Partnership Program $2,318 - 0
93.324 State Health Insurance Assistance Program $2,110 - 0
90.404 Hava Election Security Grants $1,979 - 0
93.558 Temporary Assistance for Needy Families $1,433 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,196 - 0
93.070 Environmental Public Health and Emergency Response $904 - 0
93.575 Child Care and Development Block Grant $480 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $199 - 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 2023 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 2023 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 the Treasury 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 2023 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
Title: STATE DIRECT PAYMENTS 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 2023 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. 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 2023-004
Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Federal CFDA: 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 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 one procurement transaction 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: Repeat of Finding 2022-003 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: Refer to the management response per the corrective action plan.
Finding 2023-004
Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Federal CFDA: 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 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 one procurement transaction 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: Repeat of Finding 2022-003 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: Refer to the management response per the corrective action plan.