Finding 1238297 (2025-005)

Finding 2025-005 Repeat of Finding 2024-002 Program Federal Assistance Listing and Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services Award Numbers: Unknown Criteria: The Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain effective internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of reports. Reports should be reviewed and approved by a responsible party other than the original preparer, with documentation maintained to evidence the review and approval. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval and review of reports prior to submission. For the current year single audit, the March and August monthly GEARS reports were selected for testing. For both reports tested, the County was unable to provide documentation evidencing review and approval by an individual other than the preparer prior to submission. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the reports before submission. Effect: Reports could contain errors due to the lack of review and/or funding could be reduced as a result. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there is a process for documentation of review and approval over completeness and accuracy of reports before submissions to state agencies. Management's Response: The County is reviewing and updating its internal controls to put processes in place to ensure that there is documentation of the review process prior to submittal of reports. The anticipated completion date is beginning with reports dated 1/1/2026 and later.