Finding 1163559 (2024-004)

Finding 2024-004 Repeat Finding 2023-005 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.667 Social Services Block Grant U.S. Department of Health and Human Services Wisconsin Department of Children and Families and Wisconsin Department of Health Services 561,3561,3681 /2023 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risks of errors, internal controls should be in place for all program compliance requirements, including the approval and submission of reports by appropriate individuals. Condition/Context: There were 13 reports for submission for UCS and 26 reports for the County. Nine reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all nine reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Due to a lack of controls it was noted that the County did not capture the full value of their contract which resulted in a possible loss of approximately $174,350 in funding. Other reports without review could contain errors. Recommendation: We recommend that the County implement procedures for management to review reports required to be completed under the grant prior to submission. Corrective Action Planned: Angela Runde and Cody Blindert continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, Cece Fink and Lori Reid as to their responsibility to review each filing for completeness and accuracy before filing. Patrick Montgomery will review before final submission. Anticipated Completion Date 3/1/2026.