FAC Explorer

Finding 1061599 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-27
Audit: 317961
Organization: Iron County, Wisconsin (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks proper internal controls for reviewing department head timecards and payroll accuracy.
  • Impacted Requirements: Federal and state award recipients must ensure grant expenditures comply with contract terms through effective internal controls.
  • Recommended Follow-Up: The County should establish a procedure for timecard approvals and implement a review of the payroll register before payments are made.

Finding Text

Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 485147 2023-003
    Significant Deficiency Repeat
  • 485148 2023-003
    Significant Deficiency Repeat
  • 485149 2023-003
    Significant Deficiency Repeat
  • 485150 2023-003
    Significant Deficiency Repeat
  • 485151 2023-004
    Significant Deficiency
  • 485152 2023-004
    Significant Deficiency
  • 485153 2023-004
    Significant Deficiency
  • 485154 2023-004
    Significant Deficiency
  • 485155 2023-004
    Significant Deficiency
  • 485156 2023-004
    Significant Deficiency
  • 485157 2023-004
    Significant Deficiency
  • 1061589 2023-003
    Significant Deficiency Repeat
  • 1061590 2023-003
    Significant Deficiency Repeat
  • 1061591 2023-003
    Significant Deficiency Repeat
  • 1061592 2023-003
    Significant Deficiency Repeat
  • 1061593 2023-004
    Significant Deficiency
  • 1061594 2023-004
    Significant Deficiency
  • 1061595 2023-004
    Significant Deficiency
  • 1061596 2023-004
    Significant Deficiency
  • 1061597 2023-004
    Significant Deficiency
  • 1061598 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $111,742
93.556 Promoting Safe and Stable Families $33,310
21.032 Local Assistance and Tribal Consistency Funds $30,581
97.042 Emergency Management Performance Grants $26,677
93.053 Nutrition Services Incentive Program $20,005
20.600 State and Community Highway Safety $16,683
93.069 Public Health Emergency Preparedness $16,293
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $14,793
93.235 Affordable Care Act (aca) Abstinence Education Program $14,295
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $13,419
84.181 Special Education-Grants for Infants and Families $12,356
93.052 National Family Caregiver Support, Title Iii, Part E $10,822
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10,323
93.643 Children's Justice Grants to States $9,996
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,852
93.658 Foster Care_title IV-E $8,305
93.324 State Health Insurance Assistance Program $7,000
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $5,791
93.994 Maternal and Child Health Services Block Grant to the States $4,580
93.568 Low-Income Home Energy Assistance $4,341
93.268 Immunization Cooperative Agreements $4,211
20.219 Recreational Trails Program $3,852
93.958 Block Grants for Community Mental Health Services $3,621
93.991 Preventive Health and Health Services Block Grant $3,370
93.959 Block Grants for Prevention and Treatment of Substance Abuse $3,300
93.217 Family Planning_services $3,293
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,995
93.659 Adoption Assistance $2,025
93.071 Medicare Enrollment Assistance Program $1,746
93.090 Guardianship Assistance $1,517
93.575 Child Care and Development Block Grant $1,376
93.667 Social Services Block Grant $1,357
93.767 Children's Health Insurance Program $1,179
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,137
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $980
93.645 Stephanie Tubbs Jones Child Welfare Services Program $509
93.563 Child Support Enforcement $77
93.747 Elder Abuse Prevention Interventions Program $60
93.558 Temporary Assistance for Needy Families $23