FAC Explorer

Audit 353947

FY End
2023-12-31
Total Expended
$1.99M
Findings
8
Programs
27
Organization: Buffalo County (WI)
Year: 2023 Accepted: 2025-04-17
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555315 2023-004 Significant Deficiency - P
555316 2023-004 Significant Deficiency - P
555317 2023-004 Significant Deficiency - P
555318 2023-004 Significant Deficiency - P
1131757 2023-004 Significant Deficiency - P
1131758 2023-004 Significant Deficiency - P
1131759 2023-004 Significant Deficiency - P
1131760 2023-004 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $231,313 Yes 1
93.563 Child Support Enforcement $87,610 - 0
93.778 Medical Assistance Program $68,166 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $54,034 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $51,064 - 0
84.181 Special Education-Grants for Infants and Families $42,000 - 0
93.667 Social Services Block Grant $34,854 - 0
93.556 Promoting Safe and Stable Families $33,310 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $32,840 - 0
93.053 Nutrition Services Incentive Program $29,387 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $24,506 - 0
93.994 Maternal and Child Health Services Block Grant to the States $19,336 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $17,983 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $16,840 Yes 1
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,089 - 0
93.575 Child Care and Development Block Grant $9,678 - 0
93.069 Public Health Emergency Preparedness $8,795 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $8,589 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $6,161 - 0
93.958 Block Grants for Community Mental Health Services $5,918 - 0
93.268 Immunization Cooperative Agreements $5,435 - 0
93.090 Guardianship Assistance $4,181 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $3,331 - 0
93.767 Children's Health Insurance Program $3,198 - 0
93.747 Elder Abuse Prevention Interventions Program $2,929 - 0
93.991 Preventive Health and Health Services Block Grant $2,433 - 0
93.558 Temporary Assistance for Needy Families $1,899 - 0

Contacts

Name Title Type
JMYJY9FZNPB5 Lee Engfer Auditee
6086856234 Rob Ganschow Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Buffalo County, Wisconsin has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the "Schedule") represents the activity of all federal and state financial assistance programs of Buffalo County, Wisconsin under programs of the federal and state governments 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 (the “Uniform Guidance”) and the State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the Schedule presents only a selected portion of the operations of Buffalo County, Wisconsin, it is not intended to and does not present the financial position, changes in net position, or cash flows of Buffalo County, Wisconsin.
Title: Soil and Water Resource Management Activities Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Buffalo County, Wisconsin has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Detail of the sources and uses of the Soil and Water Resource Management (SWRM) Activities program for County Staff and Support and Land and Water Resource Management (LWRM) Plan Implementation for 2023 are as follows: SWRM Receipts from State $133,89 less beginning receivable $133,809 plus ending receivable $126,351 equals $126,351 plus local share $55,633 equaling total sources of $181,984. Uses reimbursed staff and support $184,984. LWRM Receipts from State $33,899 less beginning receivable $33,899 plus ending receivable $50,605 equals total sources of $50,605. Uses total cost share payments $50,605.
Title: Audit of State Adjustment Cut-Off Date Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: Buffalo County, Wisconsin has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule of expenditures of federal and state awards includes adjustments through the May 1, GEARS reports and the December 2023 SPARC reports.

Finding Details

Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-004
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.