FAC Explorer

Audit 406785

FY End
2023-12-31
Total Expended
$1.41M
Findings
3
Programs
15
Organization: CITY OF FRANKLIN (WI)
Year: 2023 Accepted: 2026-07-09
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223282 2023-003 Material Weakness Yes L
1223283 2023-003 Material Weakness Yes L
1223284 2023-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $116,763 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $79,735 Yes 1
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $40,579 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $24,433 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $18,777 Yes 0
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $13,500 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $7,747 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $6,709 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $5,000 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $3,747 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $3,723 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $1,277 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $1,262 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $610 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $320 Yes 0

Contacts

Name Title Type
GGTNU4CP2MB1 Danielle Brown Auditee
4144277514 Jake Lenell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of federal and state awards (the Schedule) includes the federal and state award activity of the City of Franklin, Wisconsin (the City) under programs of the federal and state government for the year ended December 31, 2023. 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 Wisconsin State Single Audit Guidelines, as issued by the Wisconsin Department of Administration. Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
The City’s state oversight agency is the Wisconsin Department of Health Services.
The following programs are included on the Schedule of Expenditures of Federal Awards but are excluded from coverage under 2 CFR 200, Subpart F - Audit Requirements: -93.354 - CDC Public Health Workforce Development – $40,579

Finding Details

Finding 2023-003
Preparation of the Schedule of Expenditures of Federal and State Awards and Settlement of WI DHS Cost Reimbursement Awards Federal Agencies: U.S. Department of Treasury and U.S. Department of Health and Human Services State Agencies: Wisconsin Dept. of Health Services Federal and State Programs and Assistance Listing Numbers / State IDs: 21.027 and 93.276 Type of Finding: Material Weakness in Internal Control over Compliance – Federal and State Reporting Condition: In conjunction with the performance of the audit, we observed significant delays in the preparation of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards. Criteria or specific requirement: In accordance with 2 CFR 200.512(a)(1), the City is required to submit the federal data collection form and the reporting package within 30 calendar days after the City received the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The City is also required to submit the WI DHS cost reimbursement awards within nine months after the end of the audit period if funds received from the Department of Health Services exceed $100,000. City management is responsible for establishing and maintaining internal controls over the fair presentation of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards, including disclosures in accordance with the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Effect: The potential exists that a material misstatement of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards could occur and not be prevented or detected by the City’s internal controls in the normal course of business. Cause: The City’s internal controls failed to prepare and submit timely the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards for the year ended December 31, 2023. Repeat Finding: No. Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Views of responsible officials: Management agrees with the finding.