FAC Explorer

Finding 509725 (2023-005)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-21
Audit: 329384
Organization: Vernon County, Wisconsin (WI)
Auditor: Kerberrose Sc

AI Summary

  • Answer: The County lacks formal controls to ensure accurate reporting of expenditures.
  • Trend: Employees are not familiar with federal award reporting requirements, leading to errors in the general ledger.
  • List: Management should implement accurate coding of grant expenditures and ensure they match reported claims.

Finding Text

Condition: The County has not implemented formal controls related to ensuring that reporting expenditures was accurate. Criteria: Having staff with expertise in federal award requirements review the reporting requirements to ensure the general ledger supports the expenditures claimed Cause: Employees did not understand reporting requirements and did not segregate specific expenditures claimed in the general ledger. Effect: The reporting requirements applicable to the grant were not met. Recommendation: We recommend management ensure accurate coding of grant expenditures to specific project codes and match those with the expenditures claimed on reports.

Corrective Action Plan

The County is aware of the requirements and will attempt to compile the information necessary in the future.

Categories

Reporting

Other Findings in this Audit

  • 509726 2023-005
    Material Weakness
  • 509727 2023-005
    Material Weakness
  • 1086167 2023-005
    Material Weakness
  • 1086168 2023-005
    Material Weakness
  • 1086169 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $525,491
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $311,198
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $139,052
93.645 Stephanie Tubbs Jones Child Welfare Services Program $85,117
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $69,042
93.069 Public Health Emergency Preparedness $55,319
93.558 Temporary Assistance for Needy Families $54,337
97.039 Hazard Mitigation Grant $47,324
84.181 Special Education-Grants for Infants and Families $43,737
93.556 Promoting Safe and Stable Families $42,827
97.042 Emergency Management Performance Grants $41,366
93.958 Block Grants for Community Mental Health Services $38,329
93.575 Child Care and Development Block Grant $34,054
97.047 Pre-Disaster Mitigation $28,341
93.090 Guardianship Assistance $25,483
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $24,399
93.658 Foster Care_title IV-E $22,449
93.994 Maternal and Child Health Services Block Grant to the States $21,998
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $17,515
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $17,161
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,878
93.563 Child Support Enforcement $12,308
93.053 Nutrition Services Incentive Program $11,972
93.767 Children's Health Insurance Program $11,087
93.268 Immunization Cooperative Agreements $5,761
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,000
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4,672
93.667 Social Services Block Grant $3,667
93.324 State Health Insurance Assistance Program $3,500
93.071 Medicare Enrollment Assistance Program $3,341
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,052
90.404 2018 Hava Election Security Grants $2,944
93.052 National Family Caregiver Support, Title Iii, Part E $2,429