2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.
2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 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 audit finding.