FAC Explorer

Audit 38083

FY End
2022-12-31
Total Expended
$1.14M
Findings
2
Programs
12
Organization: Village of Belleville (WI)
Year: 2022 Accepted: 2023-09-28
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36417 2022-002 Significant Deficiency - L
612859 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $586,505 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $307,883 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $163,578 Yes 0
93.069 Public Health Emergency Preparedness $34,978 - 0
93.991 Preventive Health and Health Services Block Grant $10,936 - 0
93.994 Maternal and Child Health Services Block Grant to the States $10,454 - 0
93.268 Immunization Cooperative Agreements $7,461 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $7,410 - 0
66.032 State Indoor Radon Grants $6,974 - 0
20.600 State and Community Highway Safety $5,000 - 0
16.607 Bulletproof Vest Partnership Program $1,210 - 0
90.404 2018 Hava Election Security Grants $217 - 0

Contacts

Name Title Type
JQS7XD15EW14 Mark Stevens Auditee
9202624007 Andrea Jansen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The City of Watertown has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the City of Watertown under programs of the federal and state government for the year ended December 31, 2022. 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 (Uniform Guidance) and the State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of the City of Watertown, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of Watertown.
Title: Pass-Through Agencies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The City of Watertown has not elected to use the 10% de minimis indirect cost rate. The City of Watertown received federal and state awards from the following pass-through agencies:DOJWisconsin Department of JusticeDOTWisconsin Department of TransportationDHSWisconsin Department of Health ServicesWEC Wisconsin Election Commission

Finding Details

Finding 2022-002
Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Management's Response: The City will initiate proper control procedure to ensure reports are reviewed by someone independent of the preparer prior to submission to federal agencies.
Finding 2022-002
Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Management's Response: The City will initiate proper control procedure to ensure reports are reviewed by someone independent of the preparer prior to submission to federal agencies.