FAC Explorer

Audit 365117

FY End
2024-12-31
Total Expended
$6.06M
Findings
4
Programs
34
Organization: Oconto County, Wisconsin (WI)
Year: 2024 Accepted: 2025-08-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574830 2024-002 Material Weakness Yes I
574831 2024-002 Material Weakness Yes I
1151272 2024-002 Material Weakness Yes I
1151273 2024-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.01M Yes 0
21.032 Local Assistance and Tribal Consistency Fund $342,022 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $256,915 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $122,638 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $108,323 Yes 1
10.912 Environmental Quality Incentives Program $96,111 - 0
15.658 Natural Resource Damage Assessment and Restoration $77,928 - 0
93.575 Child Care and Development Block Grant $55,122 - 0
93.090 Guardianship Assistance $47,209 - 0
84.181 Special Education-Grants for Infants and Families $41,541 - 0
97.042 Emergency Management Performance Grants $39,347 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $26,547 - 0
21.019 Coronavirus Relief Fund $26,440 - 0
93.658 Foster Care Title IV-E $22,146 - 0
66.469 Great Lakes Program $20,581 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $20,456 - 0
21.219 Recreational Trails Program $17,040 - 0
93.767 Children's Health Insurance Program $14,339 - 0
93.958 Block Grants for Community Mental Health Services $13,353 - 0
93.558 Temporary Assistance for Needy Families $12,432 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,242 - 0
93.991 Preventive Health and Health Services Block Grant $12,147 - 0
93.994 Maternal and Child Health Services Block Grant to the States $12,066 - 0
93.268 Immunization Cooperative Agreements $7,045 - 0
10.691 Good Neighbor Authority $5,394 - 0
93.667 Social Services Block Grant $3,614 - 0
16.607 Public Safety Partnership and Community Policing Grants $2,556 - 0
93.556 Promoting Safe and Stable Families $1,529 - 0
93.069 Public Health Emergency Preparedness $1,508 - 0
93.659 Adoption Assistance $927 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $356 - 0
16.U01 Cease $233 - 0
16.607 Bulletproof Vest Partnership Program $-1,430 - 0
93.563 Child Support Enforcement (title IV-D) $-43,110 - 0

Contacts

Name Title Type
MT49VJLMSDC5 Betty Bickel Auditee
9208347111 Leah Lasecki 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 Oconto County’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines for all awards with the exception of Assistance Listing 21.019 which follows criteria determined by the Department of Treasury for allowable costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to Oconto County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded Oconto 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: Oconto 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 Oconto County, Wisconsin 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 Oconto County. Because the schedules present only a selected portion of the operations of Oconto County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Oconto 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 Oconto County’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines for all awards with the exception of Assistance Listing 21.019 which follows criteria determined by the Department of Treasury for allowable costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to Oconto County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded Oconto 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: Oconto County has not elected to charge a de minimis rate of 10% of modified total costs. The federal and state oversight agencies for Oconto County are as follows: Federal – U.S. Department of Commerce State – Wisconsin Department of Health Services
Title: TITLE 19 MEDICAL ASSISTANCE 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 Oconto County’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines for all awards with the exception of Assistance Listing 21.019 which follows criteria determined by the Department of Treasury for allowable costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to Oconto County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded Oconto 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: Oconto County has not elected to charge a de minimis rate of 10% of modified total costs. The Schedules of Expenditures of Federal and State Awards do not include recorded revenues of $258,674 received by Oconto County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the State and Oconto County and therefore are not reported as federal or state awards.
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 Oconto County’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines for all awards with the exception of Assistance Listing 21.019 which follows criteria determined by the Department of Treasury for allowable costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to Oconto County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded Oconto 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: Oconto 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 Oconto County are not included in the Schedules of Expenditures of Federal and State Awards.

Finding Details

Finding 2024-002
2024-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP0756; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal 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 nonprocurement 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 does not have established procedures to meet the compliance requirement for suspension & debarment. Questioned Costs: None. Context: While performing compliance procedures, it was noted that the County does not have established policies regarding suspension and debarment and procedures to verify were not completed. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County’s current procurement policy does not include a clause about suspension and debarment verification to establish procedures. Effect: The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes; 2023-003 Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP0756; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal 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 nonprocurement 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 does not have established procedures to meet the compliance requirement for suspension & debarment. Questioned Costs: None. Context: While performing compliance procedures, it was noted that the County does not have established policies regarding suspension and debarment and procedures to verify were not completed. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County’s current procurement policy does not include a clause about suspension and debarment verification to establish procedures. Effect: The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes; 2023-003 Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP0756; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal 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 nonprocurement 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 does not have established procedures to meet the compliance requirement for suspension & debarment. Questioned Costs: None. Context: While performing compliance procedures, it was noted that the County does not have established policies regarding suspension and debarment and procedures to verify were not completed. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County’s current procurement policy does not include a clause about suspension and debarment verification to establish procedures. Effect: The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes; 2023-003 Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.
Finding 2024-002
2024-002 Suspension & Debarment Federal Agency: U.S. Department of Treasury Federal Program Names: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP0756; 2020 Award Periods: March 1, 2020 – December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: 2 CFR 200 states that nonfederal 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 nonprocurement 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 does not have established procedures to meet the compliance requirement for suspension & debarment. Questioned Costs: None. Context: While performing compliance procedures, it was noted that the County does not have established policies regarding suspension and debarment and procedures to verify were not completed. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County’s current procurement policy does not include a clause about suspension and debarment verification to establish procedures. Effect: The County is not in compliance with suspension and debarment requirements. Vendors may be paid with federal funds that are suspended and debarred entities which would not be in compliance with the Uniform Guidance. Repeat Finding: Yes; 2023-003 Recommendation: We recommend the County review and update procurement policies for the entire County to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.