FAC Explorer

Audit 42592

FY End
2022-12-31
Total Expended
$1.02M
Findings
2
Programs
18
Organization: City of South Milwaukee (WI)
Year: 2022 Accepted: 2023-09-28
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49857 2022-002 Significant Deficiency - CL
626299 2022-002 Significant Deficiency - CL

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $301,519 Yes 1
14.872 Public Housing Capital Fund $176,687 Yes 0
14.850 Public and Indian Housing $75,398 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $62,224 - 0
14.218 Community Development Block Grants/entitlement Grants $55,500 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $54,883 - 0
93.268 Immunization Cooperative Agreements $26,973 - 0
93.994 Maternal and Child Health Services Block Grant to the States $13,734 - 0
93.069 Public Health Emergency Preparedness $12,746 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $12,701 - 0
20.616 National Priority Safety Programs $10,470 - 0
93.991 Preventive Health and Health Services Block Grant $8,978 - 0
16.610 Regional Information Sharing Systems $4,598 - 0
93.788 Opioid Str $2,475 - 0
16.607 Bulletproof Vest Partnership Program $1,437 - 0
93.103 Food and Drug Administration_research $1,056 - 0
45.310 Grants to States $884 - 0
20.600 State and Community Highway Safety $467 - 0

Contacts

Name Title Type
H7X9SHGA31E6 Karen Skowronski Auditee
4147687499 Wendi Unger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedules 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 Schedules 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. Program income is reported as revenue in the year that it is received. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimis indirect cost rate of the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards (the Schedules) includes the federal and state grant activity of the City of South Milwaukee (the City) under programs of the federal and state government for the year ended December 31, 2022. The information in these Schedules 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 Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in net position or cash flows of the City.

Finding Details

Finding 2022-002
Finding 2022-002 Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Services Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state 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 require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: All three of the CARS reports tested were not reviewed by an independent person before submission for reimbursement. Both of the special quarterly reports tested were also not reviewed by an independent person as required by the state. The sample was not statistically valid sample. Cause: The City did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurately and timely submitted. Effect: Reports were not submitted and those that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The City should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to state agencies are completed. Management Response: An individual other than the preparer will review the grant reports prior to submittal.
Finding 2022-002
Finding 2022-002 Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Services Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state 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 require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: All three of the CARS reports tested were not reviewed by an independent person before submission for reimbursement. Both of the special quarterly reports tested were also not reviewed by an independent person as required by the state. The sample was not statistically valid sample. Cause: The City did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurately and timely submitted. Effect: Reports were not submitted and those that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The City should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to state agencies are completed. Management Response: An individual other than the preparer will review the grant reports prior to submittal.