FAC Explorer

Audit 364984

FY End
2024-12-31
Total Expended
$25.81M
Findings
8
Programs
30
Organization: City of West Allis (WI)
Year: 2024 Accepted: 2025-08-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574704 2024-001 Significant Deficiency Yes E
574705 2024-002 Significant Deficiency Yes N
574706 2024-001 Significant Deficiency Yes E
574707 2024-002 Significant Deficiency Yes N
1151146 2024-001 Significant Deficiency Yes E
1151147 2024-002 Significant Deficiency Yes N
1151148 2024-001 Significant Deficiency Yes E
1151149 2024-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.47M Yes 0
95.001 High Intensity Drug Trafficking Areas Program $2.27M Yes 0
14.218 Community Development Block Grants/entitlement Grants $2.09M - 0
14.871 Section 8 Housing Choice Vouchers $453,505 Yes 2
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $226,162 - 0
16.922 Equitable Sharing Program $181,844 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $106,696 Yes 0
14.239 Home Investment Partnerships Program $81,804 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $52,170 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $50,779 - 0
16.607 Bulletproof Vest Partnership Program $26,744 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $23,805 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,380 - 0
93.103 Food and Drug Administration Research $17,376 - 0
20.616 National Priority Safety Programs $11,766 - 0
16.710 Public Safety Partnership and Community Policing Grants $9,698 - 0
93.268 Immunization Cooperative Agreements $9,663 - 0
93.994 Maternal and Child Health Services Block Grant to the States $8,841 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,460 - 0
16.001 Law Enforcement Assistance Narcotics and Dangerous Drugs Laboratory Analysis $7,215 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $7,090 - 0
93.991 Preventive Health and Health Services Block Grant $6,137 - 0
90.404 Hava Election Security Grants $6,006 - 0
20.600 State and Community Highway Safety $5,965 - 0
93.070 Environmental Public Health and Emergency Response $5,864 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $5,094 - 0
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $2,900 - 0
15.904 Historic Preservation Fund Grants-in-Aid $2,397 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $2,039 - 0
93.069 Public Health Emergency Preparedness $1,439 - 0

Contacts

Name Title Type
C5KCPGMW61K3 Kris Moen Auditee
4143028251 Jordan Boehm Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Wisconsin State Single Audit Guidelines for all awards with the exception of Federal Assistance Listing Number 21.019, 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 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: The City has elected not to apply the 10 percent de minimis cost rate to awards for the year ended December 31, 2024. The accompanying schedules of expenditures of federal and state awards and the Settlement of DHS Cost Reimbursement Schedules of the City of West Allis, Wisconsin (the City) 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 Wisconsin State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards and the Settlement of DHS Cost Reimbursement Schedules include all federal and state awards of the City. Because the schedules present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Finding Details

Finding 2024-001
2024 – 001: Eligibility Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: During our testing, we noted the City did not complete the Enterprise Income Verification (EIV) in accordance with the stated criteria. Questioned Costs: Known - Undeterminable| Likely - Undeterminable Context: From a sample of forty (40) program participant files selected for testing, two (2) files did not maintain evidence of completion of income verification in accordance with the stated criteria. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City’s system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition selection of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the requirements of the stated criteria. Repeat Finding: Yes; 2023-001 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002: Reasonable Rent Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHS must maintain records to document the bases for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: During our testing, we noted the City failed to maintain documentation of compliance with the requirements of rent reasonableness schedule as stated in the criteria section of this finding. Questioned Costs: Known - None | Likely - Undeterminable Context: From a sample of sixty (60) program participant files selected for testing, two (2) tenant files did not include documentation of performance of rent reasonableness prior to the lease date. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City's system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition section of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the stated criteria. Repeat Finding: Yes; 2023-002 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-001
2024 – 001: Eligibility Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: During our testing, we noted the City did not complete the Enterprise Income Verification (EIV) in accordance with the stated criteria. Questioned Costs: Known - Undeterminable| Likely - Undeterminable Context: From a sample of forty (40) program participant files selected for testing, two (2) files did not maintain evidence of completion of income verification in accordance with the stated criteria. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City’s system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition selection of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the requirements of the stated criteria. Repeat Finding: Yes; 2023-001 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002: Reasonable Rent Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHS must maintain records to document the bases for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: During our testing, we noted the City failed to maintain documentation of compliance with the requirements of rent reasonableness schedule as stated in the criteria section of this finding. Questioned Costs: Known - None | Likely - Undeterminable Context: From a sample of sixty (60) program participant files selected for testing, two (2) tenant files did not include documentation of performance of rent reasonableness prior to the lease date. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City's system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition section of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the stated criteria. Repeat Finding: Yes; 2023-002 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-001
2024 – 001: Eligibility Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: During our testing, we noted the City did not complete the Enterprise Income Verification (EIV) in accordance with the stated criteria. Questioned Costs: Known - Undeterminable| Likely - Undeterminable Context: From a sample of forty (40) program participant files selected for testing, two (2) files did not maintain evidence of completion of income verification in accordance with the stated criteria. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City’s system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition selection of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the requirements of the stated criteria. Repeat Finding: Yes; 2023-001 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002: Reasonable Rent Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHS must maintain records to document the bases for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: During our testing, we noted the City failed to maintain documentation of compliance with the requirements of rent reasonableness schedule as stated in the criteria section of this finding. Questioned Costs: Known - None | Likely - Undeterminable Context: From a sample of sixty (60) program participant files selected for testing, two (2) tenant files did not include documentation of performance of rent reasonableness prior to the lease date. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City's system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition section of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the stated criteria. Repeat Finding: Yes; 2023-002 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-001
2024 – 001: Eligibility Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: During our testing, we noted the City did not complete the Enterprise Income Verification (EIV) in accordance with the stated criteria. Questioned Costs: Known - Undeterminable| Likely - Undeterminable Context: From a sample of forty (40) program participant files selected for testing, two (2) files did not maintain evidence of completion of income verification in accordance with the stated criteria. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City’s system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition selection of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the requirements of the stated criteria. Repeat Finding: Yes; 2023-001 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.
Finding 2024-002
2024 – 002: Reasonable Rent Federal Agency: Housing Choice Voucher Program Federal Program Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WI201VO2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHS must maintain records to document the bases for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: During our testing, we noted the City failed to maintain documentation of compliance with the requirements of rent reasonableness schedule as stated in the criteria section of this finding. Questioned Costs: Known - None | Likely - Undeterminable Context: From a sample of sixty (60) program participant files selected for testing, two (2) tenant files did not include documentation of performance of rent reasonableness prior to the lease date. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The City's system of internal controls included in the policies and procedures failed to identify the noncompliance as described in the condition section of this finding. Effect: The failure of the internal controls has resulted in noncompliance with the stated criteria. Repeat Finding: Yes; 2023-002 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the stated criteria. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding.