FAC Explorer

Finding 1156812 (2024-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369191
Organization: Florence County (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks a proper review process for journal entries, which is crucial for ensuring accurate expenditure reimbursements.
  • Impacted Requirements: This deficiency violates compliance controls necessary to prevent misstatements in financial reporting.
  • Recommended Follow-Up: Implement a review process for all journal entries to ensure accuracy and prevent potential financial errors.

Finding Text

2024-003 Review of Allowable Costs Federal Agency: Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding: Significant deficiency in internal control over compliance. Criteria or Specific Requirement Review of journal entries are an important control over compliance to ensure expenditure reimbursements are properly prepared and agree with the County's actual activity. Condition The County did not perform review procedures over journal entries. Questioned Costs None Context Having an appropriate reviewer over journal entries is intended to prevent, detect, and correct a potential misstatement. Effect Unallowed costs could be claimed, or costs could be double claimed. Cause While journal entries were being prepared, there was no review over those journal entries. Repeat Finding The finding is not a repeat finding in the immediately prior year. Recommendation Recommend that there is an appropriate reviewer of each journal entry. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

DEPARTMENT OF TREASURY 2024-003 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: We recommend that there is an appropriate reviewer of journal entry. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The amounts reported were accurate and in compliance. The department will continue to train employees in respective positions to ensure responsibilities align with program requirements. Immediately upon discovery of the omission of the review step, management reiterated to department financial staff the importance of the review process. Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager Planned completion date for corrective action plan: December 31, 2025

Categories

Allowable Costs / Cost Principles Cash Management Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1156810 2024-003
    Material Weakness Repeat
  • 1156811 2024-003
    Material Weakness Repeat
  • 1156813 2024-004
    Material Weakness Repeat
  • 1156814 2024-004
    Material Weakness Repeat
  • 1156815 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $69,610
93.788 Opioid Str $41,230
93.556 Marylee Allen Promoting Safe and Stable Families Program $33,310
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29,819
93.778 Medical Assistance Program $28,215
93.069 Public Health Emergency Preparedness $23,257
20.219 Recreational Trails Program $21,995
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,512
93.658 Foster Care Title IV-E $14,462
84.181 Special Education-Grants for Infants and Families $14,315
93.268 Immunization Cooperative Agreements $13,143
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,416
93.052 National Family Caregiver Support, Title Iii, Part E $10,000
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $9,248
93.994 Maternal and Child Health Services Block Grant to the States $5,579
16.710 Public Safety Partnership and Community Policing Grants $5,401
93.053 Nutrition Services Incentive Program $4,985
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $4,929
93.747 Elder Abuse Prevention Interventions Program $4,669
93.991 Preventive Health and Health Services Block Grant $4,444
93.958 Block Grants for Community Mental Health Services $2,713
93.667 Social Services Block Grant $2,360
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,164
93.324 State Health Insurance Assistance Program $1,992
93.767 Children's Health Insurance Program $1,664
93.575 Child Care and Development Block Grant $1,250
93.071 Medicare Enrollment Assistance Program $479
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $266
93.645 Stephanie Tubbs Jones Child Welfare Services Program $232
93.558 Temporary Assistance for Needy Families $190
93.563 Child Support Services $-4,766