FAC Explorer

Audit 54216

FY End
2022-12-31
Total Expended
$1.46M
Findings
2
Programs
3
Organization: City of Westby, Wisconsin (WI)
Year: 2022 Accepted: 2023-07-16
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58601 2022-003 Material Weakness Yes P
635043 2022-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
11.300 Investments for Public Works and Economic Development Facilities $1.42M Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $37,886 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,144 - 0

Contacts

Name Title Type
L929F6BB9N59 Roxy Wedwick Auditee
6086343214 Kevin Krysinski 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 Westby, 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 Commerce.
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 Westby, 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. No awards were passed through to subrecipients.

Finding Details

Finding 2022-003
Condition: The City did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities that receive federal awards establish written policies, procedures and standards of conduct. Cause: The City lacks written policies, procedures or standards of conduct required by the current federal regulations. Effect: Failure to establish these policies, procedures or standards of conduct puts the City in noncompliance with federal regulations and increases the likelihood of fraud, waste and abuse of federal funds. It also may increase the likelihood of findings in subsequent single audits due to lack of adequate internal controls. Auditor?s Recommendation: We recommend that the City adopts written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance. We have provided sample policies to review and consider. Management Response: The City has developed and adopted written grant procedures that are in accordance with the Uniform Guidance, effective January 1, 2023.
Finding 2022-003
Condition: The City did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities that receive federal awards establish written policies, procedures and standards of conduct. Cause: The City lacks written policies, procedures or standards of conduct required by the current federal regulations. Effect: Failure to establish these policies, procedures or standards of conduct puts the City in noncompliance with federal regulations and increases the likelihood of fraud, waste and abuse of federal funds. It also may increase the likelihood of findings in subsequent single audits due to lack of adequate internal controls. Auditor?s Recommendation: We recommend that the City adopts written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance. We have provided sample policies to review and consider. Management Response: The City has developed and adopted written grant procedures that are in accordance with the Uniform Guidance, effective January 1, 2023.