FAC Explorer

Finding 1086167 (2023-005)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-21
Audit: 329384
Organization: Vernon County, Wisconsin (WI)
Auditor: Kerberrose Sc

AI Summary

  • Answer: The County lacks formal controls to ensure accurate reporting of expenditures.
  • Trend: Employees are not familiar with federal award reporting requirements, leading to errors in the general ledger.
  • List: Management should implement accurate coding of grant expenditures and ensure they match reported claims.

Finding Text

Condition: The County has not implemented formal controls related to ensuring that reporting expenditures was accurate. Criteria: Having staff with expertise in federal award requirements review the reporting requirements to ensure the general ledger supports the expenditures claimed Cause: Employees did not understand reporting requirements and did not segregate specific expenditures claimed in the general ledger. Effect: The reporting requirements applicable to the grant were not met. Recommendation: We recommend management ensure accurate coding of grant expenditures to specific project codes and match those with the expenditures claimed on reports.

Categories

Reporting

Other Findings in this Audit

  • 509725 2023-005
    Material Weakness
  • 509726 2023-005
    Material Weakness
  • 509727 2023-005
    Material Weakness
  • 1086168 2023-005
    Material Weakness
  • 1086169 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $525,491
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $311,198
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $139,052
93.645 Stephanie Tubbs Jones Child Welfare Services Program $85,117
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $69,042
93.069 Public Health Emergency Preparedness $55,319
93.558 Temporary Assistance for Needy Families $54,337
97.039 Hazard Mitigation Grant $47,324
84.181 Special Education-Grants for Infants and Families $43,737
93.556 Promoting Safe and Stable Families $42,827
97.042 Emergency Management Performance Grants $41,366
93.958 Block Grants for Community Mental Health Services $38,329
93.575 Child Care and Development Block Grant $34,054
97.047 Pre-Disaster Mitigation $28,341
93.090 Guardianship Assistance $25,483
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $24,399
93.658 Foster Care_title IV-E $22,449
93.994 Maternal and Child Health Services Block Grant to the States $21,998
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $17,515
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $17,161
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,878
93.563 Child Support Enforcement $12,308
93.053 Nutrition Services Incentive Program $11,972
93.767 Children's Health Insurance Program $11,087
93.268 Immunization Cooperative Agreements $5,761
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,000
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4,672
93.667 Social Services Block Grant $3,667
93.324 State Health Insurance Assistance Program $3,500
93.071 Medicare Enrollment Assistance Program $3,341
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,052
90.404 2018 Hava Election Security Grants $2,944
93.052 National Family Caregiver Support, Title Iii, Part E $2,429