FAC Explorer

Finding 21526 (2022-002)

Significant Deficiency Repeat Finding
Requirement
BCIL
Questioned Costs
-
Year
2022
Accepted
2023-10-01
Audit: 28673
Organization: Kewaunee County, Wisconsin (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks policies that meet Uniform Grant Guidance requirements, risking noncompliance with federal regulations.
  • Impacted Requirements: Key areas affected include allowable costs, cash management, procurement, and internal controls over federal awards.
  • Recommended Follow-Up: Finalize the assessment of the financial management system and enhance policies to ensure compliance, with a plan for communication and periodic review.

Finding Text

2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. 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. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. 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

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management Reporting Significant Deficiency

Other Findings in this Audit

  • 21449 2022-002
    Significant Deficiency Repeat
  • 21450 2022-002
    Significant Deficiency Repeat
  • 21451 2022-002
    Significant Deficiency Repeat
  • 21452 2022-002
    Significant Deficiency Repeat
  • 21453 2022-002
    Significant Deficiency Repeat
  • 21454 2022-002
    Significant Deficiency Repeat
  • 21455 2022-002
    Significant Deficiency Repeat
  • 21456 2022-002
    Significant Deficiency Repeat
  • 21457 2022-002
    Significant Deficiency Repeat
  • 21458 2022-002
    Significant Deficiency Repeat
  • 21459 2022-002
    Significant Deficiency Repeat
  • 21460 2022-002
    Significant Deficiency Repeat
  • 21461 2022-002
    Significant Deficiency Repeat
  • 21462 2022-002
    Significant Deficiency Repeat
  • 21463 2022-002
    Significant Deficiency Repeat
  • 21464 2022-002
    Significant Deficiency Repeat
  • 21465 2022-002
    Significant Deficiency Repeat
  • 21466 2022-002
    Significant Deficiency Repeat
  • 21467 2022-002
    Significant Deficiency Repeat
  • 21468 2022-002
    Significant Deficiency Repeat
  • 21469 2022-002
    Significant Deficiency Repeat
  • 21470 2022-002
    Significant Deficiency Repeat
  • 21471 2022-002
    Significant Deficiency Repeat
  • 21472 2022-002
    Significant Deficiency Repeat
  • 21473 2022-002
    Significant Deficiency Repeat
  • 21474 2022-002
    Significant Deficiency Repeat
  • 21475 2022-002
    Significant Deficiency Repeat
  • 21476 2022-002
    Significant Deficiency Repeat
  • 21477 2022-002
    Significant Deficiency Repeat
  • 21478 2022-002
    Significant Deficiency Repeat
  • 21479 2022-002
    Significant Deficiency Repeat
  • 21525 2022-002
    Significant Deficiency Repeat
  • 21527 2022-002
    Significant Deficiency Repeat
  • 21528 2022-002
    Significant Deficiency Repeat
  • 21529 2022-002
    Significant Deficiency Repeat
  • 21530 2022-002
    Significant Deficiency Repeat
  • 21531 2022-002
    Significant Deficiency Repeat
  • 21532 2022-002
    Significant Deficiency Repeat
  • 21533 2022-002
    Significant Deficiency Repeat
  • 21534 2022-002
    Significant Deficiency Repeat
  • 21535 2022-002
    Significant Deficiency Repeat
  • 21536 2022-002
    Significant Deficiency Repeat
  • 21537 2022-002
    Significant Deficiency Repeat
  • 21538 2022-002
    Significant Deficiency Repeat
  • 21539 2022-002
    Significant Deficiency Repeat
  • 21540 2022-002
    Significant Deficiency Repeat
  • 21541 2022-002
    Significant Deficiency Repeat
  • 21542 2022-003
    Significant Deficiency
  • 21543 2022-002
    Significant Deficiency Repeat
  • 21544 2022-003
    Significant Deficiency
  • 21545 2022-002
    Significant Deficiency Repeat
  • 21546 2022-003
    Significant Deficiency
  • 21547 2022-002
    Significant Deficiency Repeat
  • 21548 2022-003
    Significant Deficiency
  • 21549 2022-002
    Significant Deficiency Repeat
  • 21550 2022-003
    Significant Deficiency
  • 21551 2022-002
    Significant Deficiency Repeat
  • 21552 2022-002
    Significant Deficiency Repeat
  • 21607 2022-002
    Significant Deficiency Repeat
  • 21608 2022-002
    Significant Deficiency Repeat
  • 21609 2022-002
    Significant Deficiency Repeat
  • 21610 2022-002
    Significant Deficiency Repeat
  • 21611 2022-002
    Significant Deficiency Repeat
  • 21612 2022-002
    Significant Deficiency Repeat
  • 21613 2022-002
    Significant Deficiency Repeat
  • 21614 2022-002
    Significant Deficiency Repeat
  • 21615 2022-002
    Significant Deficiency Repeat
  • 21616 2022-002
    Significant Deficiency Repeat
  • 21617 2022-002
    Significant Deficiency Repeat
  • 21618 2022-002
    Significant Deficiency Repeat
  • 597891 2022-002
    Significant Deficiency Repeat
  • 597892 2022-002
    Significant Deficiency Repeat
  • 597893 2022-002
    Significant Deficiency Repeat
  • 597894 2022-002
    Significant Deficiency Repeat
  • 597895 2022-002
    Significant Deficiency Repeat
  • 597896 2022-002
    Significant Deficiency Repeat
  • 597897 2022-002
    Significant Deficiency Repeat
  • 597898 2022-002
    Significant Deficiency Repeat
  • 597899 2022-002
    Significant Deficiency Repeat
  • 597900 2022-002
    Significant Deficiency Repeat
  • 597901 2022-002
    Significant Deficiency Repeat
  • 597902 2022-002
    Significant Deficiency Repeat
  • 597903 2022-002
    Significant Deficiency Repeat
  • 597904 2022-002
    Significant Deficiency Repeat
  • 597905 2022-002
    Significant Deficiency Repeat
  • 597906 2022-002
    Significant Deficiency Repeat
  • 597907 2022-002
    Significant Deficiency Repeat
  • 597908 2022-002
    Significant Deficiency Repeat
  • 597909 2022-002
    Significant Deficiency Repeat
  • 597910 2022-002
    Significant Deficiency Repeat
  • 597911 2022-002
    Significant Deficiency Repeat
  • 597912 2022-002
    Significant Deficiency Repeat
  • 597913 2022-002
    Significant Deficiency Repeat
  • 597914 2022-002
    Significant Deficiency Repeat
  • 597915 2022-002
    Significant Deficiency Repeat
  • 597916 2022-002
    Significant Deficiency Repeat
  • 597917 2022-002
    Significant Deficiency Repeat
  • 597918 2022-002
    Significant Deficiency Repeat
  • 597919 2022-002
    Significant Deficiency Repeat
  • 597920 2022-002
    Significant Deficiency Repeat
  • 597921 2022-002
    Significant Deficiency Repeat
  • 597967 2022-002
    Significant Deficiency Repeat
  • 597968 2022-002
    Significant Deficiency Repeat
  • 597969 2022-002
    Significant Deficiency Repeat
  • 597970 2022-002
    Significant Deficiency Repeat
  • 597971 2022-002
    Significant Deficiency Repeat
  • 597972 2022-002
    Significant Deficiency Repeat
  • 597973 2022-002
    Significant Deficiency Repeat
  • 597974 2022-002
    Significant Deficiency Repeat
  • 597975 2022-002
    Significant Deficiency Repeat
  • 597976 2022-002
    Significant Deficiency Repeat
  • 597977 2022-002
    Significant Deficiency Repeat
  • 597978 2022-002
    Significant Deficiency Repeat
  • 597979 2022-002
    Significant Deficiency Repeat
  • 597980 2022-002
    Significant Deficiency Repeat
  • 597981 2022-002
    Significant Deficiency Repeat
  • 597982 2022-002
    Significant Deficiency Repeat
  • 597983 2022-002
    Significant Deficiency Repeat
  • 597984 2022-003
    Significant Deficiency
  • 597985 2022-002
    Significant Deficiency Repeat
  • 597986 2022-003
    Significant Deficiency
  • 597987 2022-002
    Significant Deficiency Repeat
  • 597988 2022-003
    Significant Deficiency
  • 597989 2022-002
    Significant Deficiency Repeat
  • 597990 2022-003
    Significant Deficiency
  • 597991 2022-002
    Significant Deficiency Repeat
  • 597992 2022-003
    Significant Deficiency
  • 597993 2022-002
    Significant Deficiency Repeat
  • 597994 2022-002
    Significant Deficiency Repeat
  • 598049 2022-002
    Significant Deficiency Repeat
  • 598050 2022-002
    Significant Deficiency Repeat
  • 598051 2022-002
    Significant Deficiency Repeat
  • 598052 2022-002
    Significant Deficiency Repeat
  • 598053 2022-002
    Significant Deficiency Repeat
  • 598054 2022-002
    Significant Deficiency Repeat
  • 598055 2022-002
    Significant Deficiency Repeat
  • 598056 2022-002
    Significant Deficiency Repeat
  • 598057 2022-002
    Significant Deficiency Repeat
  • 598058 2022-002
    Significant Deficiency Repeat
  • 598059 2022-002
    Significant Deficiency Repeat
  • 598060 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.15M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $157,295
93.667 Social Services Block Grant $75,867
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $70,000
93.778 Medical Assistance Program $59,083
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $44,317
97.042 Emergency Management Performance Grants $37,872
84.181 Special Education-Grants for Infants and Families $35,443
20.616 National Priority Safety Programs $33,162
93.069 Public Health Emergency Preparedness $27,186
93.958 Block Grants for Community Mental Health Services $26,915
93.563 Child Support Enforcement $26,127
93.268 Immunization Cooperative Agreements $18,449
93.658 Foster Care_title IV-E $14,440
93.959 Block Grants for Prevention and Treatment of Substance Abuse $10,000
93.090 Guardianship Assistance $9,959
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $8,000
93.767 Children's Health Insurance Program $7,336
93.994 Maternal and Child Health Services Block Grant to the States $6,626
16.607 Bulletproof Vest Partnership Program $4,606
93.575 Child Care and Development Block Grant $4,492
93.991 Preventive Health and Health Services Block Grant $4,227
93.558 Temporary Assistance for Needy Families $3,400
93.747 Elder Abuse Prevention Interventions Program $3,074
93.645 Stephanie Tubbs Jones Child Welfare Services Program $879
16.710 Public Safety Partnership and Community Policing Grants $54
16.034 Coronavirus Emergency Supplemental Funding Program $0
93.556 Promoting Safe and Stable Families $0