Audit 412477

Finding 2025-005 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Pass-through Agency: Wisconsin Department of Health Services Award Number/Year: Unknown/ 2025 Criteria: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR 200.318 through 200.327. Per 2 CFR 200.319, the entity is to conduct all procurement transactions in a manner providing full and open competition and the procurement method was appropriate based off of the dollar amount and conditions specified in 2 CFR 200.320 and the entity's procurement policy. Condition/Context: The County did not go out for bid for a project above the required dollar threshold in their policy therefore not providing full and open competition and did not have controls in place to ensure the policy was being followed for one of nine of the selected vendors. The sample was not statistically valid. Cause: The County did not have internal control procedures in place to ensure the procurement policy was being followed. Effect: The County could miss out on the best pricing for a project. Questioned Costs: The amount of questioned costs, if any, could not be determined. Recommendation: We recommend the County ensure all employees are aware and familiar with the County procurement policy. Management Response: Staff will be informed of the procurement policy specific to Federally funded projects requiring three bids

Finding 2025-002: AL No.: 21.027 and 93.778 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds and Grants to States for Medicaid - WIMCR Federal Agency: U.S. Department of Treasury and U.S Department of Health and Human Services Pass-through Agency: Wisconsin Department of Health Services Award Number/Year: 1505-0271 / 2021 and 435400-G25-53-15 / 2025 Criteria: The Uniform Guidance and State Single Audit Guidelines requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the approval of expenditures by a knowledgeable individual. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval/review of reports prior to submission. One of two annual WIMCR reports tested and one of one annual State and Local Fiscal Recovery Fund reports were selected for testing and did not have documentation of review or approval. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the reports before submission and to ensure the reports were submitted timely. Effect: Reports could contain errors due to the lack of review. Questioned Costs: None noted. Recommendation: We recommend the County review its internal control procedures to ensure there is a process for documentation of proper review and approval over completeness and accuracy of reports are in place before submissions are completed. Management Response: The County has had significant turnover in key financial positions throughout 2025. Staff will be trained to provide appropriate documentation and approval reviews.