FAC Explorer

Finding 576539 (2022-003)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-10-04
Audit: 110
Organization: County of Richland (WI)
Auditor: Johnson Block & Company INC

AI Summary

  • Core Issue: The County lacks documented policies and procedures for managing federal and state grants.
  • Impacted Requirements: This absence increases the risk of errors in financial reporting for grant expenditures.
  • Recommended Follow-Up: The County should collaborate with their auditor to create and implement written grant procedures that comply with Uniform Guidance.

Finding Text

2022-003 Federal Procedures Manual Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected. Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The County does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high. Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures. Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $889,061
21.027 Coronavirus State and Local Fiscal Recovery Funds $689,559
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $374,904
93.778 Medical Assistance Program $258,542
93.658 Foster Care_title IV-E $248,436
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $206,041
93.563 Child Support Enforcement $160,324
16.585 Drug Court Discretionary Grant Program $150,000
93.788 Opioid Str $91,003
93.667 Social Services Block Grant $70,596
15.226 Payments in Lieu of Taxes $51,855
93.556 Promoting Safe and Stable Families $49,523
93.575 Child Care and Development Block Grant $42,815
93.558 Temporary Assistance for Needy Families $37,522
93.069 Public Health Emergency Preparedness $35,466
93.767 Children's Health Insurance Program $34,106
93.959 Block Grants for Prevention and Treatment of Substance Abuse $33,223
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $27,206
84.181 Special Education-Grants for Infants and Families $26,442
93.090 Guardianship Assistance $17,798
93.053 Nutrition Services Incentive Program $16,198
93.645 Stephanie Tubbs Jones Child Welfare Services Program $15,657
93.958 Block Grants for Community Mental Health Services $12,225
20.600 State and Community Highway Safety $11,842
93.052 National Family Caregiver Support, Title Iii, Part E $11,628
93.268 Immunization Cooperative Agreements $6,271
93.324 State Health Insurance Assistance Program $5,980
93.747 Elder Abuse Prevention Interventions Program $5,747
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,404
93.994 Maternal and Child Health Services Block Grant to the States $4,856
16.607 Bulletproof Vest Partnership Program $2,898
93.071 Medicare Enrollment Assistance Program $2,014
93.052 Public Health Emergency Preparedness $1,008
93.659 Adoption Assistance $308
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $187
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $92
97.042 Emergency Management Performance Grants $23