FAC Explorer

Finding 496693 (2023-002)

Significant Deficiency Repeat Finding
Requirement
BCIL
Questioned Costs
-
Year
2023
Accepted
2024-09-13
Audit: 319501
Organization: Kewaunee County, Wisconsin (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks compliant policies for managing federal awards under Uniform Guidance, risking future noncompliance.
  • Impacted Requirements: Key areas include allowable costs, cash management, procurement, and internal controls.
  • Recommended Follow-Up: Finalize the assessment of financial management systems and enhance policies by 2024 to ensure compliance.

Finding Text

2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance 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 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. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. 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

  • 496688 2023-002
    Significant Deficiency Repeat
  • 496689 2023-002
    Significant Deficiency Repeat
  • 496690 2023-002
    Significant Deficiency Repeat
  • 496691 2023-002
    Significant Deficiency Repeat
  • 496692 2023-002
    Significant Deficiency Repeat
  • 496694 2023-002
    Significant Deficiency Repeat
  • 496695 2023-002
    Significant Deficiency Repeat
  • 496696 2023-002
    Significant Deficiency Repeat
  • 496697 2023-002
    Significant Deficiency Repeat
  • 496698 2023-002
    Significant Deficiency Repeat
  • 496699 2023-002
    Significant Deficiency Repeat
  • 496700 2023-002
    Significant Deficiency Repeat
  • 496701 2023-002
    Significant Deficiency Repeat
  • 496702 2023-002
    Significant Deficiency Repeat
  • 496703 2023-002
    Significant Deficiency Repeat
  • 496704 2023-002
    Significant Deficiency Repeat
  • 496705 2023-002
    Significant Deficiency Repeat
  • 496706 2023-002
    Significant Deficiency Repeat
  • 496707 2023-002
    Significant Deficiency Repeat
  • 496708 2023-002
    Significant Deficiency Repeat
  • 496709 2023-002
    Significant Deficiency Repeat
  • 496710 2023-002
    Significant Deficiency Repeat
  • 496711 2023-002
    Significant Deficiency Repeat
  • 496712 2023-002
    Significant Deficiency Repeat
  • 496713 2023-002
    Significant Deficiency Repeat
  • 496714 2023-002
    Significant Deficiency Repeat
  • 496715 2023-002
    Significant Deficiency Repeat
  • 496716 2023-002
    Significant Deficiency Repeat
  • 496717 2023-002
    Significant Deficiency Repeat
  • 496718 2023-002
    Significant Deficiency Repeat
  • 496719 2023-002
    Significant Deficiency Repeat
  • 496720 2023-002
    Significant Deficiency Repeat
  • 496721 2023-002
    Significant Deficiency Repeat
  • 496722 2023-002
    Significant Deficiency Repeat
  • 496723 2023-002
    Significant Deficiency Repeat
  • 496724 2023-002
    Significant Deficiency Repeat
  • 496725 2023-002
    Significant Deficiency Repeat
  • 496726 2023-002
    Significant Deficiency Repeat
  • 496727 2023-002
    Significant Deficiency Repeat
  • 496728 2023-002
    Significant Deficiency Repeat
  • 496729 2023-002
    Significant Deficiency Repeat
  • 496730 2023-002
    Significant Deficiency Repeat
  • 496731 2023-002
    Significant Deficiency Repeat
  • 496732 2023-002
    Significant Deficiency Repeat
  • 496733 2023-002
    Significant Deficiency Repeat
  • 496734 2023-002
    Significant Deficiency Repeat
  • 496735 2023-002
    Significant Deficiency Repeat
  • 496736 2023-002
    Significant Deficiency Repeat
  • 496737 2023-002
    Significant Deficiency Repeat
  • 496738 2023-002
    Significant Deficiency Repeat
  • 496739 2023-002
    Significant Deficiency Repeat
  • 496740 2023-002
    Significant Deficiency Repeat
  • 496741 2023-002
    Significant Deficiency Repeat
  • 496742 2023-002
    Significant Deficiency Repeat
  • 496743 2023-002
    Significant Deficiency Repeat
  • 496744 2023-002
    Significant Deficiency Repeat
  • 496745 2023-002
    Significant Deficiency Repeat
  • 496746 2023-002
    Significant Deficiency Repeat
  • 1073130 2023-002
    Significant Deficiency Repeat
  • 1073131 2023-002
    Significant Deficiency Repeat
  • 1073132 2023-002
    Significant Deficiency Repeat
  • 1073133 2023-002
    Significant Deficiency Repeat
  • 1073134 2023-002
    Significant Deficiency Repeat
  • 1073135 2023-002
    Significant Deficiency Repeat
  • 1073136 2023-002
    Significant Deficiency Repeat
  • 1073137 2023-002
    Significant Deficiency Repeat
  • 1073138 2023-002
    Significant Deficiency Repeat
  • 1073139 2023-002
    Significant Deficiency Repeat
  • 1073140 2023-002
    Significant Deficiency Repeat
  • 1073141 2023-002
    Significant Deficiency Repeat
  • 1073142 2023-002
    Significant Deficiency Repeat
  • 1073143 2023-002
    Significant Deficiency Repeat
  • 1073144 2023-002
    Significant Deficiency Repeat
  • 1073145 2023-002
    Significant Deficiency Repeat
  • 1073146 2023-002
    Significant Deficiency Repeat
  • 1073147 2023-002
    Significant Deficiency Repeat
  • 1073148 2023-002
    Significant Deficiency Repeat
  • 1073149 2023-002
    Significant Deficiency Repeat
  • 1073150 2023-002
    Significant Deficiency Repeat
  • 1073151 2023-002
    Significant Deficiency Repeat
  • 1073152 2023-002
    Significant Deficiency Repeat
  • 1073153 2023-002
    Significant Deficiency Repeat
  • 1073154 2023-002
    Significant Deficiency Repeat
  • 1073155 2023-002
    Significant Deficiency Repeat
  • 1073156 2023-002
    Significant Deficiency Repeat
  • 1073157 2023-002
    Significant Deficiency Repeat
  • 1073158 2023-002
    Significant Deficiency Repeat
  • 1073159 2023-002
    Significant Deficiency Repeat
  • 1073160 2023-002
    Significant Deficiency Repeat
  • 1073161 2023-002
    Significant Deficiency Repeat
  • 1073162 2023-002
    Significant Deficiency Repeat
  • 1073163 2023-002
    Significant Deficiency Repeat
  • 1073164 2023-002
    Significant Deficiency Repeat
  • 1073165 2023-002
    Significant Deficiency Repeat
  • 1073166 2023-002
    Significant Deficiency Repeat
  • 1073167 2023-002
    Significant Deficiency Repeat
  • 1073168 2023-002
    Significant Deficiency Repeat
  • 1073169 2023-002
    Significant Deficiency Repeat
  • 1073170 2023-002
    Significant Deficiency Repeat
  • 1073171 2023-002
    Significant Deficiency Repeat
  • 1073172 2023-002
    Significant Deficiency Repeat
  • 1073173 2023-002
    Significant Deficiency Repeat
  • 1073174 2023-002
    Significant Deficiency Repeat
  • 1073175 2023-002
    Significant Deficiency Repeat
  • 1073176 2023-002
    Significant Deficiency Repeat
  • 1073177 2023-002
    Significant Deficiency Repeat
  • 1073178 2023-002
    Significant Deficiency Repeat
  • 1073179 2023-002
    Significant Deficiency Repeat
  • 1073180 2023-002
    Significant Deficiency Repeat
  • 1073181 2023-002
    Significant Deficiency Repeat
  • 1073182 2023-002
    Significant Deficiency Repeat
  • 1073183 2023-002
    Significant Deficiency Repeat
  • 1073184 2023-002
    Significant Deficiency Repeat
  • 1073185 2023-002
    Significant Deficiency Repeat
  • 1073186 2023-002
    Significant Deficiency Repeat
  • 1073187 2023-002
    Significant Deficiency Repeat
  • 1073188 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.83M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $169,983
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $65,859
20.616 National Priority Safety Programs $58,444
84.181 Special Education-Grants for Infants and Families $54,729
93.778 Medical Assistance Program $54,265
16.034 Coronavirus Emergency Supplemental Funding Program $53,693
93.090 Guardianship Assistance $39,076
93.069 Public Health Emergency Preparedness $37,678
93.556 Promoting Safe and Stable Families $26,994
97.042 Emergency Management Performance Grants $26,409
93.563 Child Support Enforcement $26,017
93.658 Foster Care_title IV-E $14,390
93.268 Immunization Cooperative Agreements $13,372
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $8,213
93.958 Block Grants for Community Mental Health Services $7,486
93.575 Child Care and Development Block Grant $6,839
93.994 Maternal and Child Health Services Block Grant to the States $6,608
93.767 Children's Health Insurance Program $5,252
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,419
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,392
93.991 Preventive Health and Health Services Block Grant $4,231
93.667 Social Services Block Grant $2,351
16.607 Bulletproof Vest Partnership Program $2,288
93.747 Elder Abuse Prevention Interventions Program $1,369
16.710 Public Safety Partnership and Community Policing Grants $1,219
93.645 Stephanie Tubbs Jones Child Welfare Services Program $883