Audit 50297

FY End

2022-12-31

Total Expended

$2.59M

Findings

2

Programs

3

Organization: Village of Pleasant Prairie (WI)

Year: 2022 Accepted: 2023-09-19

Auditor: Baker Tilly US Lllp

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
44456	2022-002	Significant Deficiency	-	L
620898	2022-002	Significant Deficiency	-	L

ALN	Program	Spent	Major
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$1.84M	Yes
21.027	Coronavirus State and Local Fiscal Recovery Funds	$56,945	Yes
97.067	Homeland Security Grant Program	$2,750	-

Contacts

Name	Title	Type
DBXGD2NJ31J3	Kathy Goessl	Auditee
2629256709	Andrea Jansen	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the Village of Pleasant Prairie under programs of the federal and state government for the year ended December 31, 2022. 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 State Single Audit Guidelines. Because the Schedules present only a selected portion of the operations of the Village of Pleasant Prairie, they not intended to and does not present the financial position, changes in net position or cash flows of the Village of Pleasant Prairie.

Title: Pass-Through Agencies Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Village received federal awards from the following pass-through agencies: Wisconsin Department of Administration and Wisconsin Department of Military Affairs.

Finding Details

Finding 2022-002

Federal Assistance Listing Number and Program Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number(s): 1505-0271 Federal Agency: Department of the Treasury Pass-Through Agency: N/A Criteria: The Uniform Guidance 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 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 preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: Two of two reports were sampled. Neither report was reviewed and approved by someone other than the report preparer prior to submission. The sample was not statistically valid. Cause: The Village did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure accuracy and timeliness. Effect: Reports submitted by the Village could contain errors. Questioned Costs: None noted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Management's Response: All future reports will be reviewed by another employee prior to being submitted.

Finding 2022-002

Federal Assistance Listing Number and Program Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number(s): 1505-0271 Federal Agency: Department of the Treasury Pass-Through Agency: N/A Criteria: The Uniform Guidance 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 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 preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: Two of two reports were sampled. Neither report was reviewed and approved by someone other than the report preparer prior to submission. The sample was not statistically valid. Cause: The Village did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure accuracy and timeliness. Effect: Reports submitted by the Village could contain errors. Questioned Costs: None noted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Management's Response: All future reports will be reviewed by another employee prior to being submitted.