FAC Explorer

Audit 405048

FY End
2025-12-31
Total Expended
$4.76M
Findings
1
Programs
4
Organization: Southeastern Wisconsin Regional Planning Commission (WI)
Year: 2025 Accepted: 2026-06-26
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1219025 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $4.37M Yes 1
66.046 CLIMATE POLLUTION REDUCTION GRANTS $196,379 Yes 0
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $120,000 Yes 0
66.454 WATER QUALITY MANAGEMENT PLANNING $74,000 Yes 0

Contacts

Name Title Type
DF4HGV5H1LD5 Stephanie Hacker Auditee
2625476721 Jordan Boehm Auditor
No contacts on file

Notes to SEFA

The accompanying “Schedules of Expenditures of Federal and State Awards” includes the federal and state grant activity of the Southeastern Wisconsin Regional Planning Commission (the “Commission”) and is presented in accordance with 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. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of the financial statements. Because this Schedule presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Commission.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 395-0096-25-21 & 395-0096-25-22 – Year Ended December 31, 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: § 200.318 “General procurement standards” states that recipients or subrecipients must maintain and use documented procedures for procurement transactions under a federal award or subaward, including for acquisition of property or services. These documented procurement procedures must be consistent with State, local, and tribal laws and regulations and the standards identified in §§ 200.317 through 200.327. The recipient or subrecipient must also maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Condition: The Commission had not established written procurement or conflict of interest policies. Questioned costs: None Context: Although the Commission followed procurement, suspension and debarment processes to verify vendors met compliance requirements, no documented process or policies were maintained by the Commission. Cause: The lack of written policy and internal control structure does not include a process for ensuring procurement, suspension and debarment requirements are met for all required vendors. Effect: The Commission may contract with or make subawards under covered transactions that do not follow proper procurement processes or to parties that are suspended or debarred. Repeat Finding: No Recommendation: We recommend that the Commission update their current procurement and conflict of interest policies and implement a system of internal controls over procurement, suspension and debarment that will ensure compliance. Views of responsible officials: Management agrees with the finding.