FAC Explorer

Finding 37496 (2022-004)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-10-01
Audit: 29503
Organization: Iron County, Wisconsin (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County did not obtain the required three quotes for food supply vendors, violating procurement policies.
  • Impacted Requirements: Lack of proper identification for purchases needing quotes and failure to follow the Federal Funds Procurement policy.
  • Recommended Follow-Up: Ensure compliance with purchasing policies by obtaining three quotes for small purchases and maintaining proper documentation.

Finding Text

Condition - Context - During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (3) to ensure the County is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement. Cause - The County did not follow their Federal Funds Procurement policy. Effect - Obtaining price quotes from an adequate number of vendors allows the County to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the County to over pay for supplies or services. Recommendation - We recommend the County follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (3) and maintaining this documentation.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 37493 2022-003
    Significant Deficiency
  • 37494 2022-004
    Significant Deficiency
  • 37495 2022-003
    Significant Deficiency
  • 613935 2022-003
    Significant Deficiency
  • 613936 2022-004
    Significant Deficiency
  • 613937 2022-003
    Significant Deficiency
  • 613938 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $525,447
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $84,964
93.778 Medical Assistance Program $62,898
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $49,343
97.042 Emergency Management Performance Grants $37,914
93.667 Social Services Block Grant $37,593
93.556 Promoting Safe and Stable Families $33,310
93.268 Immunization Cooperative Agreements $32,400
93.053 Nutrition Services Incentive Program $29,707
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $20,405
84.181 Special Education-Grants for Infants and Families $13,201
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $11,433
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,816
16.034 Coronavirus Emergency Supplemental Funding Program $10,788
93.658 Foster Care_title IV-E $8,334
93.069 Public Health Emergency Preparedness $7,331
20.219 Recreational Trails Program $5,258
93.991 Preventive Health and Health Services Block Grant $4,611
93.575 Child Care and Development Block Grant $4,213
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $3,679
93.958 Block Grants for Community Mental Health Services $3,621
93.747 Elder Abuse Prevention Interventions Program $3,149
93.994 Maternal and Child Health Services Block Grant to the States $3,053
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,996
93.767 Children's Health Insurance Program $1,790
93.090 Guardianship Assistance $1,379
93.217 Family Planning_services $1,043
93.071 Medicare Enrollment Assistance Program $1,028
93.659 Adoption Assistance $924
93.645 Stephanie Tubbs Jones Child Welfare Services Program $508
93.558 Temporary Assistance for Needy Families $68
93.052 National Family Caregiver Support, Title Iii, Part E $0
93.563 Child Support Enforcement $-6,010