FAC Explorer

Finding 1149507 (2024-002)

Significant Deficiency Repeat Finding
Requirement
BCIL
Questioned Costs
-
Year
2024
Accepted
2025-08-08
Audit: 363924
Organization: Kewaunee County, Wisconsin (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County's policies for managing federal awards do not meet Uniform Guidance requirements.
  • Impacted Requirements: Lack of a formal allowable cost policy and insufficient evaluation of existing financial management controls.
  • Recommended Follow-Up: Complete the assessment of financial management systems and policies by 2025, ensuring compliance and enhancing transparency.

Finding Text

Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2023-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2025. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 573043 2024-003
    Significant Deficiency
  • 573044 2024-003
    Significant Deficiency
  • 573045 2024-003
    Significant Deficiency
  • 573046 2024-003
    Significant Deficiency
  • 573047 2024-003
    Significant Deficiency
  • 573048 2024-003
    Significant Deficiency
  • 573049 2024-002
    Significant Deficiency Repeat
  • 573050 2024-002
    Significant Deficiency Repeat
  • 573051 2024-002
    Significant Deficiency Repeat
  • 573052 2024-002
    Significant Deficiency Repeat
  • 573053 2024-002
    Significant Deficiency Repeat
  • 573054 2024-002
    Significant Deficiency Repeat
  • 573055 2024-002
    Significant Deficiency Repeat
  • 573056 2024-002
    Significant Deficiency Repeat
  • 573057 2024-002
    Significant Deficiency Repeat
  • 573058 2024-002
    Significant Deficiency Repeat
  • 573059 2024-002
    Significant Deficiency Repeat
  • 573060 2024-002
    Significant Deficiency Repeat
  • 573061 2024-002
    Significant Deficiency Repeat
  • 573062 2024-002
    Significant Deficiency Repeat
  • 573063 2024-002
    Significant Deficiency Repeat
  • 573064 2024-002
    Significant Deficiency Repeat
  • 573065 2024-002
    Significant Deficiency Repeat
  • 573066 2024-002
    Significant Deficiency Repeat
  • 573067 2024-002
    Significant Deficiency Repeat
  • 573068 2024-002
    Significant Deficiency Repeat
  • 573069 2024-002
    Significant Deficiency Repeat
  • 573070 2024-002
    Significant Deficiency Repeat
  • 573071 2024-002
    Significant Deficiency Repeat
  • 573072 2024-002
    Significant Deficiency Repeat
  • 573073 2024-002
    Significant Deficiency Repeat
  • 573074 2024-002
    Significant Deficiency Repeat
  • 573075 2024-002
    Significant Deficiency Repeat
  • 573076 2024-002
    Significant Deficiency Repeat
  • 573077 2024-002
    Significant Deficiency Repeat
  • 573078 2024-002
    Significant Deficiency Repeat
  • 573079 2024-002
    Significant Deficiency Repeat
  • 573080 2024-002
    Significant Deficiency Repeat
  • 573081 2024-002
    Significant Deficiency Repeat
  • 573082 2024-002
    Significant Deficiency Repeat
  • 573083 2024-002
    Significant Deficiency Repeat
  • 573084 2024-002
    Significant Deficiency Repeat
  • 573085 2024-002
    Significant Deficiency Repeat
  • 573086 2024-002
    Significant Deficiency Repeat
  • 573087 2024-002
    Significant Deficiency Repeat
  • 573088 2024-002
    Significant Deficiency Repeat
  • 573089 2024-002
    Significant Deficiency Repeat
  • 573090 2024-002
    Significant Deficiency Repeat
  • 573091 2024-002
    Significant Deficiency Repeat
  • 573092 2024-002
    Significant Deficiency Repeat
  • 573093 2024-002
    Significant Deficiency Repeat
  • 573094 2024-002
    Significant Deficiency Repeat
  • 573095 2024-002
    Significant Deficiency Repeat
  • 573096 2024-002
    Significant Deficiency Repeat
  • 573097 2024-002
    Significant Deficiency Repeat
  • 573098 2024-002
    Significant Deficiency Repeat
  • 573099 2024-002
    Significant Deficiency Repeat
  • 573100 2024-002
    Significant Deficiency Repeat
  • 573101 2024-002
    Significant Deficiency Repeat
  • 573102 2024-002
    Significant Deficiency Repeat
  • 573103 2024-002
    Significant Deficiency Repeat
  • 573104 2024-002
    Significant Deficiency Repeat
  • 573105 2024-002
    Significant Deficiency Repeat
  • 573106 2024-002
    Significant Deficiency Repeat
  • 573107 2024-002
    Significant Deficiency Repeat
  • 573108 2024-002
    Significant Deficiency Repeat
  • 573109 2024-002
    Significant Deficiency Repeat
  • 573110 2024-002
    Significant Deficiency Repeat
  • 573111 2024-002
    Significant Deficiency Repeat
  • 573112 2024-002
    Significant Deficiency Repeat
  • 573113 2024-002
    Significant Deficiency Repeat
  • 573114 2024-002
    Significant Deficiency Repeat
  • 1149485 2024-003
    Significant Deficiency
  • 1149486 2024-003
    Significant Deficiency
  • 1149487 2024-003
    Significant Deficiency
  • 1149488 2024-003
    Significant Deficiency
  • 1149489 2024-003
    Significant Deficiency
  • 1149490 2024-003
    Significant Deficiency
  • 1149491 2024-002
    Significant Deficiency Repeat
  • 1149492 2024-002
    Significant Deficiency Repeat
  • 1149493 2024-002
    Significant Deficiency Repeat
  • 1149494 2024-002
    Significant Deficiency Repeat
  • 1149495 2024-002
    Significant Deficiency Repeat
  • 1149496 2024-002
    Significant Deficiency Repeat
  • 1149497 2024-002
    Significant Deficiency Repeat
  • 1149498 2024-002
    Significant Deficiency Repeat
  • 1149499 2024-002
    Significant Deficiency Repeat
  • 1149500 2024-002
    Significant Deficiency Repeat
  • 1149501 2024-002
    Significant Deficiency Repeat
  • 1149502 2024-002
    Significant Deficiency Repeat
  • 1149503 2024-002
    Significant Deficiency Repeat
  • 1149504 2024-002
    Significant Deficiency Repeat
  • 1149505 2024-002
    Significant Deficiency Repeat
  • 1149506 2024-002
    Significant Deficiency Repeat
  • 1149508 2024-002
    Significant Deficiency Repeat
  • 1149509 2024-002
    Significant Deficiency Repeat
  • 1149510 2024-002
    Significant Deficiency Repeat
  • 1149511 2024-002
    Significant Deficiency Repeat
  • 1149512 2024-002
    Significant Deficiency Repeat
  • 1149513 2024-002
    Significant Deficiency Repeat
  • 1149514 2024-002
    Significant Deficiency Repeat
  • 1149515 2024-002
    Significant Deficiency Repeat
  • 1149516 2024-002
    Significant Deficiency Repeat
  • 1149517 2024-002
    Significant Deficiency Repeat
  • 1149518 2024-002
    Significant Deficiency Repeat
  • 1149519 2024-002
    Significant Deficiency Repeat
  • 1149520 2024-002
    Significant Deficiency Repeat
  • 1149521 2024-002
    Significant Deficiency Repeat
  • 1149522 2024-002
    Significant Deficiency Repeat
  • 1149523 2024-002
    Significant Deficiency Repeat
  • 1149524 2024-002
    Significant Deficiency Repeat
  • 1149525 2024-002
    Significant Deficiency Repeat
  • 1149526 2024-002
    Significant Deficiency Repeat
  • 1149527 2024-002
    Significant Deficiency Repeat
  • 1149528 2024-002
    Significant Deficiency Repeat
  • 1149529 2024-002
    Significant Deficiency Repeat
  • 1149530 2024-002
    Significant Deficiency Repeat
  • 1149531 2024-002
    Significant Deficiency Repeat
  • 1149532 2024-002
    Significant Deficiency Repeat
  • 1149533 2024-002
    Significant Deficiency Repeat
  • 1149534 2024-002
    Significant Deficiency Repeat
  • 1149535 2024-002
    Significant Deficiency Repeat
  • 1149536 2024-002
    Significant Deficiency Repeat
  • 1149537 2024-002
    Significant Deficiency Repeat
  • 1149538 2024-002
    Significant Deficiency Repeat
  • 1149539 2024-002
    Significant Deficiency Repeat
  • 1149540 2024-002
    Significant Deficiency Repeat
  • 1149541 2024-002
    Significant Deficiency Repeat
  • 1149542 2024-002
    Significant Deficiency Repeat
  • 1149543 2024-002
    Significant Deficiency Repeat
  • 1149544 2024-002
    Significant Deficiency Repeat
  • 1149545 2024-002
    Significant Deficiency Repeat
  • 1149546 2024-002
    Significant Deficiency Repeat
  • 1149547 2024-002
    Significant Deficiency Repeat
  • 1149548 2024-002
    Significant Deficiency Repeat
  • 1149549 2024-002
    Significant Deficiency Repeat
  • 1149550 2024-002
    Significant Deficiency Repeat
  • 1149551 2024-002
    Significant Deficiency Repeat
  • 1149552 2024-002
    Significant Deficiency Repeat
  • 1149553 2024-002
    Significant Deficiency Repeat
  • 1149554 2024-002
    Significant Deficiency Repeat
  • 1149555 2024-002
    Significant Deficiency Repeat
  • 1149556 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $78,495
20.616 National Priority Safety Programs $57,956
93.268 Immunization Cooperative Agreements $50,769
93.090 Guardianship Assistance $39,286
93.556 Promoting Safe and Stable Families $38,069
84.181 Special Education-Grants for Infants and Families $33,435
93.778 Medical Assistance Program $29,882
93.563 Child Support Enforcement $28,403
93.069 Public Health Emergency Preparedness $27,126
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $25,484
97.042 Emergency Management Performance Grants $24,525
93.558 Temporary Assistance for Needy Families $16,552
93.575 Child Care and Development Block Grant $14,693
93.658 Foster Care Title IV-E $14,567
93.994 Maternal and Child Health Services Block Grant to the States $8,302
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $6,230
93.958 Block Grants for Community Mental Health Services $5,378
93.747 Elder Abuse Prevention Interventions Program $5,228
93.767 Children's Health Insurance Program $4,381
93.991 Preventive Health and Health Services Block Grant $4,230
93.959 Block Grants for Prevention and Treatment of Substance Abuse $3,300
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,280
16.607 Bulletproof Vest Partnership Program $2,800
93.667 Social Services Block Grant $2,377
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $900
16.710 Public Safety Partnership and Community Policing Grants $318
93.645 Stephanie Tubbs Jones Child Welfare Services Program $234