FAC Explorer

Audit 43974

FY End
2022-12-31
Total Expended
$1.63M
Findings
2
Programs
4
Organization: City of Mauston, Wisconsin (WI)
Year: 2022 Accepted: 2023-07-17
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39383 2022-003 Material Weakness - P
615825 2022-003 Material Weakness - P

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.19M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $360,428 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $50,026 - 0
10.664 Cooperative Forestry Assistance $644 - 0

Contacts

Name Title Type
ZNAYKGX8NL13 Randy Reeg Auditee
6088476676 Carrie Leonard Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL AND STATE AGENCIES Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State of Wisconsin Awards include all of the grant activity of the City of Mauston, Wisconsin and are presented on the full accrual basis of accounting for grants within the Enterprise funds and on the modified accrual basis of accounting for grants within the Governmental funds. 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 State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City's oversight agency for the audit is the U.S. Department of Housing and Urban Development.
Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State of Wisconsin Awards include all of the grant activity of the City of Mauston, Wisconsin and are presented on the full accrual basis of accounting for grants within the Enterprise funds and on the modified accrual basis of accounting for grants within the Governmental funds. 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 State Single Audit Guidelines. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City did not pass through any awards to subrecipients.

Finding Details

Finding 2022-003
Federal Procedures Manual Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatements in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedules of expenditures of federal and state awards is high. Auditor?s Recommendation: We recommend that the City work on written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
Finding 2022-003
Federal Procedures Manual Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatements in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedules of expenditures of federal and state awards is high. Auditor?s Recommendation: We recommend that the City work on written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.