Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. View of Responsible Officials: There is no disagreement with the audit finding.
Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Compliance Requirement: Cash Management & Reporting Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Cause: Due to the segregated department structure and limited amount of staffing with the County, the County was not able to designate a position during the year who would have been able to perform an effective review over the grant reports. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with the audit finding.