FAC Explorer

Audit 37522

FY End
2022-12-31
Total Expended
$49.57M
Findings
6
Programs
67
Organization: Brown County, Wisconsin (WI)
Year: 2022 Accepted: 2023-09-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38912 2022-002 Significant Deficiency - I
38913 2022-002 Significant Deficiency - I
38914 2022-002 Significant Deficiency - I
615354 2022-002 Significant Deficiency - I
615355 2022-002 Significant Deficiency - I
615356 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $12.41M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.23M - 0
93.667 Social Services Block Grant $807,409 - 0
93.498 Provider Relief Fund $645,805 Yes 0
93.778 Medical Assistance Program $558,604 - 0
20.106 Airport Improvement Program $466,477 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $360,315 - 0
20.205 Highway Planning and Construction $311,654 - 0
84.181 Special Education-Grants for Infants and Families $297,115 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $296,060 - 0
93.558 Temporary Assistance for Needy Families $284,953 - 0
16.922 Equitable Sharing Program $273,707 - 0
93.767 Children's Health Insurance Program $203,564 - 0
95.001 High Intensity Drug Trafficking Areas Program $163,909 - 0
93.069 Public Health Emergency Preparedness $162,267 - 0
93.658 Foster Care_title IV-E $152,195 Yes 0
97.042 Emergency Management Performance Grants $145,251 - 0
16.585 Drug Court Discretionary Grant Program $142,481 - 0
10.902 Soil and Water Conservation $140,435 - 0
93.090 Guardianship Assistance $137,934 - 0
16.588 Violence Against Women Formula Grants $101,702 - 0
93.994 Maternal and Child Health Services Block Grant to the States $95,203 - 0
93.563 Child Support Enforcement $84,942 Yes 0
84.425 Education Stabilization Fund $68,736 - 0
93.556 Promoting Safe and Stable Families $66,620 - 0
93.958 Block Grants for Community Mental Health Services $63,677 - 0
93.568 Low-Income Home Energy Assistance $61,157 - 0
16.606 State Criminal Alien Assistance Program $53,800 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $50,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $47,195 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $40,903 - 0
66.460 Nonpoint Source Implementation Grants $39,310 - 0
97.067 Homeland Security Grant Program $37,831 - 0
93.268 Immunization Cooperative Agreements $37,082 - 0
16.575 Crime Victim Assistance $36,458 - 0
66.454 Water Quality Management Planning $35,000 - 0
20.616 National Priority Safety Programs $34,778 - 0
10.912 Environmental Quality Incentives Program $30,914 - 0
93.597 Grants to States for Access and Visitation Programs $30,570 - 0
93.991 Preventive Health and Health Services Block Grant $21,544 - 0
93.659 Adoption Assistance $18,986 - 0
15.605 Sport Fish Restoration Program $18,303 - 0
14.218 Community Development Block Grants/entitlement Grants $17,000 - 0
93.747 Elder Abuse Prevention Interventions Program $16,507 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $13,521 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $12,941 - 0
11.419 Coastal Zone Management Administration Awards $12,865 - 0
93.788 Opioid Str $10,396 - 0
45.025 Promotion of the Arts_partnership Agreements $10,000 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $9,269 - 0
16.710 Public Safety Partnership and Community Policing Grants $9,231 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $8,828 - 0
93.070 Environmental Public Health and Emergency Response $8,455 - 0
10.555 National School Lunch Program $7,570 - 0
15.658 Natural Resource Damage Assessment, Restoration and Implementation $7,334 - 0
10.553 School Breakfast Program $6,673 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $5,856 - 0
20.600 State and Community Highway Safety $5,579 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,575 Yes 1
15.664 Fish and Wildlife Coordination and Assistance Programs $5,000 - 0
93.586 State Court Improvement Program $4,644 - 0
93.940 Hiv Prevention Activities_health Department Based $4,590 - 0
16.U01 Dea Cease Program $2,997 - 0
93.575 Child Care and Development Block Grant $1,600 - 0
16.543 Missing Children's Assistance $1,165 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $545 - 0
66.469 Great Lakes Program $500 - 0

Contacts

Name Title Type
DDNMD7YRLX58 Jennifer Messerschmidt, CPA Auditee
9204484046 Leah Lasecki, 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 Countys 2022 fund financial statements. 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. Expenditures for CFDA 21.019 follow criteria determined by the Department of the Treasury for allowability of costs. 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 years ending balances. 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 auditee did not use the de minimis cost rate. The accompanying Schedules of Expenditures of Federal and State Awards for Brown 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), 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 primary government of Brown County and are not intended to and do not present the financial position, changes in financial position or cash flows of Brown County, Wisconsin. The federal and state awards of the Aging and Disability Resource Center of Brown County, Inc., a component unit of Brown County, is reported in a separate report and is not included in this report.
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 Countys 2022 fund financial statements. 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. Expenditures for CFDA 21.019 follow criteria determined by the Department of the Treasury for allowability of costs. 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 years ending balances. 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 auditee did not use the de minimis cost rate. The federal and state oversight agencies for the County are as follows:Federal - U.S. Executive Office of the PresidentState - 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 the Countys 2022 fund financial statements. 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. Expenditures for CFDA 21.019 follow criteria determined by the Department of the Treasury for allowability of costs. 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 years ending balances. 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 auditee did not use the de minimis cost rate. The Schedules of Expenditures of Federal and State Awards do not include revenues of $13,481,298 received by the County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the State and the County and therefore are not reported as federal or state awards. Payments received under the Medicaid Personal Care Program, Wisconsin Medicaid Cost Reporting (WIMCR), Comprehensive Community Services (CCS) Program and Case Management Agency Providers are included in the amount received from the Title 19 Medical Assistance program.
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 Countys 2022 fund financial statements. 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. Expenditures for CFDA 21.019 follow criteria determined by the Department of the Treasury for allowability of costs. 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 years ending balances. 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 auditee did not use the de minimis cost rate. 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.
Title: STATE OF WISCONSIN COMMUNITY AIDS REPORTING SYSTEM 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 Countys 2022 fund financial statements. 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. Expenditures for CFDA 21.019 follow criteria determined by the Department of the Treasury for allowability of costs. 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 years ending balances. 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 auditee did not use the de minimis cost rate. The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the Schedules of Expenditures of Federal and State Awards for various DHS & DCF programs agree with the expenditures reported on the May 2023 CARS for the Human Services and Public Health Departments, and the December 2022 SPARC for Child Support and Child Care programs.

Finding Details

Finding 2022-002
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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the County has policies and procedures relating to suspension and debarment, they do not meet Uniform Guidance requirements. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County?s current procurement policy does not follow Uniform Guidance. 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: No 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 2022-002
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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the County has policies and procedures relating to suspension and debarment, they do not meet Uniform Guidance requirements. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County?s current procurement policy does not follow Uniform Guidance. 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: No 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 2022-002
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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the County has policies and procedures relating to suspension and debarment, they do not meet Uniform Guidance requirements. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County?s current procurement policy does not follow Uniform Guidance. 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: No 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 2022-002
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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the County has policies and procedures relating to suspension and debarment, they do not meet Uniform Guidance requirements. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County?s current procurement policy does not follow Uniform Guidance. 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: No 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 2022-002
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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the County has policies and procedures relating to suspension and debarment, they do not meet Uniform Guidance requirements. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County?s current procurement policy does not follow Uniform Guidance. 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: No 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 2022-002
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). All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: While the County has policies and procedures relating to suspension and debarment, they do not meet Uniform Guidance requirements. Questioned Costs: None. Context: While performing compliance procedures, it was noted that suspension and debarment procedures were not completed for all vendors meeting the requirements. Subsequent client procedures concluded that none of the contractors or vendors were suspended or debarred. Cause: The County?s current procurement policy does not follow Uniform Guidance. 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: No 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.