Audit 373245

Finding 2024-003 Repeat Finding 2023-004 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the approval of reports by a knowledgeable individual. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval/review of reports prior to submission. The annual report selected for testing did not have documentation of review and/or approval. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the reports before submission. Questioned Costs: None noted. Effect: Costs for activities that are specifically not allowed or are prohibited by the federal statutes, regulations, or the terms and conditions of the federal award could be processed under the grant. Recommendation: The County should review its internal control procedures to ensure there is a process for documentation of proper review and approval over completeness and accuracy of reports are in place before submissions are completed. Management's Response: The Finance Department continues to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads as to their responsibility to review each filing for completeness and accuracy before filing.

Finding 2024-008 Repeat Finding 2023-009 AL No.: 93.658 Program Title: Foster Care - Title IV-E Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Wisconsin Department of Children and Families Award Number/Year 3413, 3561, 3681, 3645 / 2024 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: There were 13 reports for submission for the County. Three reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all three reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Reports that contain errors could be submitted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Management's Response: The Finance Department continues to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads as to their responsibility to review each filing for completeness and accuracy before filing.

Finding 2024-004 Repeat Finding 2023-005 AL No.: 93.667 Program Title: Social Services Block Grant Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Wisconsin Department of Children and Families and Wisconsin Department of Health Services Award Number/Year 561, 3561, 3681 / 2023 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risks of errors, internal controls should be in place for all program compliance requirements, including the approval and submission of reports by appropriate individuals. Condition/Context: There were 13 reports for submission for UCS and 26 reports for the County. Nine reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all nine reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Due to a lack of controls it was noted that the County did not capture the full value of their contract which resulted in a possible loss of approximately $174,350 in funding. Other reports without review could contain errors. Recommendation: We recommend that the County implement procedures for management to review reports required to be completed under the grant prior to submission. Management's Response: The Finance Department continues to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads as to their responsibility to review each filing for completeness and accuracy before filing.