FAC Explorer

Finding 596421 (2022-003)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 18551
Organization: Winnebago County, Wisconsin (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks sufficient internal controls to ensure accurate preparation of financial reports for federal and state awards.
  • Impacted Requirements: Compliance with Uniform Guidance and State Single Audit Guidelines is at risk due to inadequate tracking and oversight of financial statements.
  • Recommended Follow-Up: County personnel should enhance their review process of the single audit report to ensure all financial assistance programs are accurately reported, even if hiring additional staff is not feasible.

Finding Text

Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 19968 2022-003
    Significant Deficiency Repeat
  • 19969 2022-003
    Significant Deficiency Repeat
  • 19970 2022-003
    Significant Deficiency Repeat
  • 19971 2022-003
    Significant Deficiency Repeat
  • 19972 2022-003
    Significant Deficiency Repeat
  • 19973 2022-003
    Significant Deficiency Repeat
  • 19974 2022-003
    Significant Deficiency Repeat
  • 19975 2022-003
    Significant Deficiency Repeat
  • 19976 2022-003
    Significant Deficiency Repeat
  • 19977 2022-003
    Significant Deficiency Repeat
  • 19978 2022-003
    Significant Deficiency Repeat
  • 19979 2022-003
    Significant Deficiency Repeat
  • 19980 2022-003
    Significant Deficiency Repeat
  • 19981 2022-003
    Significant Deficiency Repeat
  • 19982 2022-003
    Significant Deficiency Repeat
  • 19983 2022-003
    Significant Deficiency Repeat
  • 19984 2022-003
    Significant Deficiency Repeat
  • 19985 2022-003
    Significant Deficiency Repeat
  • 19986 2022-003
    Significant Deficiency Repeat
  • 19987 2022-003
    Significant Deficiency Repeat
  • 19988 2022-003
    Significant Deficiency Repeat
  • 19989 2022-003
    Significant Deficiency Repeat
  • 19990 2022-003
    Significant Deficiency Repeat
  • 19991 2022-003
    Significant Deficiency Repeat
  • 19992 2022-003
    Significant Deficiency Repeat
  • 19993 2022-003
    Significant Deficiency Repeat
  • 19994 2022-003
    Significant Deficiency Repeat
  • 19995 2022-003
    Significant Deficiency Repeat
  • 19996 2022-003
    Significant Deficiency Repeat
  • 19997 2022-003
    Significant Deficiency Repeat
  • 19998 2022-003
    Significant Deficiency Repeat
  • 19999 2022-003
    Significant Deficiency Repeat
  • 20000 2022-003
    Significant Deficiency Repeat
  • 20001 2022-003
    Significant Deficiency Repeat
  • 20002 2022-003
    Significant Deficiency Repeat
  • 20003 2022-003
    Significant Deficiency Repeat
  • 20004 2022-003
    Significant Deficiency Repeat
  • 20005 2022-003
    Significant Deficiency Repeat
  • 20006 2022-003
    Significant Deficiency Repeat
  • 20007 2022-003
    Significant Deficiency Repeat
  • 20008 2022-003
    Significant Deficiency Repeat
  • 20009 2022-003
    Significant Deficiency Repeat
  • 20010 2022-003
    Significant Deficiency Repeat
  • 20011 2022-003
    Significant Deficiency Repeat
  • 20012 2022-003
    Significant Deficiency Repeat
  • 20013 2022-003
    Significant Deficiency Repeat
  • 20014 2022-003
    Significant Deficiency Repeat
  • 20015 2022-003
    Significant Deficiency Repeat
  • 20016 2022-003
    Significant Deficiency Repeat
  • 20017 2022-003
    Significant Deficiency Repeat
  • 20018 2022-003
    Significant Deficiency Repeat
  • 20019 2022-003
    Significant Deficiency Repeat
  • 20020 2022-003
    Significant Deficiency Repeat
  • 20021 2022-003
    Significant Deficiency Repeat
  • 20022 2022-003
    Significant Deficiency Repeat
  • 20023 2022-003
    Significant Deficiency Repeat
  • 20024 2022-003
    Significant Deficiency Repeat
  • 20025 2022-003
    Significant Deficiency Repeat
  • 20026 2022-003
    Significant Deficiency Repeat
  • 20027 2022-003
    Significant Deficiency Repeat
  • 20028 2022-003
    Significant Deficiency Repeat
  • 20029 2022-003
    Significant Deficiency Repeat
  • 20030 2022-003
    Significant Deficiency Repeat
  • 20031 2022-003
    Significant Deficiency Repeat
  • 20032 2022-003
    Significant Deficiency Repeat
  • 20033 2022-003
    Significant Deficiency Repeat
  • 20034 2022-003
    Significant Deficiency Repeat
  • 20035 2022-003
    Significant Deficiency Repeat
  • 20036 2022-003
    Significant Deficiency Repeat
  • 20037 2022-003
    Significant Deficiency Repeat
  • 20038 2022-003
    Significant Deficiency Repeat
  • 20039 2022-003
    Significant Deficiency Repeat
  • 20040 2022-003
    Significant Deficiency Repeat
  • 20041 2022-003
    Significant Deficiency Repeat
  • 20042 2022-003
    Significant Deficiency Repeat
  • 20043 2022-003
    Significant Deficiency Repeat
  • 20044 2022-003
    Significant Deficiency Repeat
  • 20045 2022-003
    Significant Deficiency Repeat
  • 20046 2022-003
    Significant Deficiency Repeat
  • 20047 2022-003
    Significant Deficiency Repeat
  • 20048 2022-003
    Significant Deficiency Repeat
  • 20049 2022-003
    Significant Deficiency Repeat
  • 20050 2022-003
    Significant Deficiency Repeat
  • 20051 2022-003
    Significant Deficiency Repeat
  • 20052 2022-003
    Significant Deficiency Repeat
  • 20053 2022-003
    Significant Deficiency Repeat
  • 20054 2022-003
    Significant Deficiency Repeat
  • 20055 2022-003
    Significant Deficiency Repeat
  • 20056 2022-003
    Significant Deficiency Repeat
  • 20057 2022-003
    Significant Deficiency Repeat
  • 20058 2022-003
    Significant Deficiency Repeat
  • 20059 2022-003
    Significant Deficiency Repeat
  • 20060 2022-003
    Significant Deficiency Repeat
  • 20061 2022-003
    Significant Deficiency Repeat
  • 20062 2022-003
    Significant Deficiency Repeat
  • 20063 2022-003
    Significant Deficiency Repeat
  • 20064 2022-003
    Significant Deficiency Repeat
  • 20065 2022-003
    Significant Deficiency Repeat
  • 20066 2022-003
    Significant Deficiency Repeat
  • 20067 2022-003
    Significant Deficiency Repeat
  • 20068 2022-003
    Significant Deficiency Repeat
  • 20069 2022-003
    Significant Deficiency Repeat
  • 20070 2022-003
    Significant Deficiency Repeat
  • 20071 2022-003
    Significant Deficiency Repeat
  • 20072 2022-003
    Significant Deficiency Repeat
  • 20073 2022-003
    Significant Deficiency Repeat
  • 20074 2022-003
    Significant Deficiency Repeat
  • 20075 2022-003
    Significant Deficiency Repeat
  • 20076 2022-003
    Significant Deficiency Repeat
  • 20077 2022-003
    Significant Deficiency Repeat
  • 596410 2022-003
    Significant Deficiency Repeat
  • 596411 2022-003
    Significant Deficiency Repeat
  • 596412 2022-003
    Significant Deficiency Repeat
  • 596413 2022-003
    Significant Deficiency Repeat
  • 596414 2022-003
    Significant Deficiency Repeat
  • 596415 2022-003
    Significant Deficiency Repeat
  • 596416 2022-003
    Significant Deficiency Repeat
  • 596417 2022-003
    Significant Deficiency Repeat
  • 596418 2022-003
    Significant Deficiency Repeat
  • 596419 2022-003
    Significant Deficiency Repeat
  • 596420 2022-003
    Significant Deficiency Repeat
  • 596422 2022-003
    Significant Deficiency Repeat
  • 596423 2022-003
    Significant Deficiency Repeat
  • 596424 2022-003
    Significant Deficiency Repeat
  • 596425 2022-003
    Significant Deficiency Repeat
  • 596426 2022-003
    Significant Deficiency Repeat
  • 596427 2022-003
    Significant Deficiency Repeat
  • 596428 2022-003
    Significant Deficiency Repeat
  • 596429 2022-003
    Significant Deficiency Repeat
  • 596430 2022-003
    Significant Deficiency Repeat
  • 596431 2022-003
    Significant Deficiency Repeat
  • 596432 2022-003
    Significant Deficiency Repeat
  • 596433 2022-003
    Significant Deficiency Repeat
  • 596434 2022-003
    Significant Deficiency Repeat
  • 596435 2022-003
    Significant Deficiency Repeat
  • 596436 2022-003
    Significant Deficiency Repeat
  • 596437 2022-003
    Significant Deficiency Repeat
  • 596438 2022-003
    Significant Deficiency Repeat
  • 596439 2022-003
    Significant Deficiency Repeat
  • 596440 2022-003
    Significant Deficiency Repeat
  • 596441 2022-003
    Significant Deficiency Repeat
  • 596442 2022-003
    Significant Deficiency Repeat
  • 596443 2022-003
    Significant Deficiency Repeat
  • 596444 2022-003
    Significant Deficiency Repeat
  • 596445 2022-003
    Significant Deficiency Repeat
  • 596446 2022-003
    Significant Deficiency Repeat
  • 596447 2022-003
    Significant Deficiency Repeat
  • 596448 2022-003
    Significant Deficiency Repeat
  • 596449 2022-003
    Significant Deficiency Repeat
  • 596450 2022-003
    Significant Deficiency Repeat
  • 596451 2022-003
    Significant Deficiency Repeat
  • 596452 2022-003
    Significant Deficiency Repeat
  • 596453 2022-003
    Significant Deficiency Repeat
  • 596454 2022-003
    Significant Deficiency Repeat
  • 596455 2022-003
    Significant Deficiency Repeat
  • 596456 2022-003
    Significant Deficiency Repeat
  • 596457 2022-003
    Significant Deficiency Repeat
  • 596458 2022-003
    Significant Deficiency Repeat
  • 596459 2022-003
    Significant Deficiency Repeat
  • 596460 2022-003
    Significant Deficiency Repeat
  • 596461 2022-003
    Significant Deficiency Repeat
  • 596462 2022-003
    Significant Deficiency Repeat
  • 596463 2022-003
    Significant Deficiency Repeat
  • 596464 2022-003
    Significant Deficiency Repeat
  • 596465 2022-003
    Significant Deficiency Repeat
  • 596466 2022-003
    Significant Deficiency Repeat
  • 596467 2022-003
    Significant Deficiency Repeat
  • 596468 2022-003
    Significant Deficiency Repeat
  • 596469 2022-003
    Significant Deficiency Repeat
  • 596470 2022-003
    Significant Deficiency Repeat
  • 596471 2022-003
    Significant Deficiency Repeat
  • 596472 2022-003
    Significant Deficiency Repeat
  • 596473 2022-003
    Significant Deficiency Repeat
  • 596474 2022-003
    Significant Deficiency Repeat
  • 596475 2022-003
    Significant Deficiency Repeat
  • 596476 2022-003
    Significant Deficiency Repeat
  • 596477 2022-003
    Significant Deficiency Repeat
  • 596478 2022-003
    Significant Deficiency Repeat
  • 596479 2022-003
    Significant Deficiency Repeat
  • 596480 2022-003
    Significant Deficiency Repeat
  • 596481 2022-003
    Significant Deficiency Repeat
  • 596482 2022-003
    Significant Deficiency Repeat
  • 596483 2022-003
    Significant Deficiency Repeat
  • 596484 2022-003
    Significant Deficiency Repeat
  • 596485 2022-003
    Significant Deficiency Repeat
  • 596486 2022-003
    Significant Deficiency Repeat
  • 596487 2022-003
    Significant Deficiency Repeat
  • 596488 2022-003
    Significant Deficiency Repeat
  • 596489 2022-003
    Significant Deficiency Repeat
  • 596490 2022-003
    Significant Deficiency Repeat
  • 596491 2022-003
    Significant Deficiency Repeat
  • 596492 2022-003
    Significant Deficiency Repeat
  • 596493 2022-003
    Significant Deficiency Repeat
  • 596494 2022-003
    Significant Deficiency Repeat
  • 596495 2022-003
    Significant Deficiency Repeat
  • 596496 2022-003
    Significant Deficiency Repeat
  • 596497 2022-003
    Significant Deficiency Repeat
  • 596498 2022-003
    Significant Deficiency Repeat
  • 596499 2022-003
    Significant Deficiency Repeat
  • 596500 2022-003
    Significant Deficiency Repeat
  • 596501 2022-003
    Significant Deficiency Repeat
  • 596502 2022-003
    Significant Deficiency Repeat
  • 596503 2022-003
    Significant Deficiency Repeat
  • 596504 2022-003
    Significant Deficiency Repeat
  • 596505 2022-003
    Significant Deficiency Repeat
  • 596506 2022-003
    Significant Deficiency Repeat
  • 596507 2022-003
    Significant Deficiency Repeat
  • 596508 2022-003
    Significant Deficiency Repeat
  • 596509 2022-003
    Significant Deficiency Repeat
  • 596510 2022-003
    Significant Deficiency Repeat
  • 596511 2022-003
    Significant Deficiency Repeat
  • 596512 2022-003
    Significant Deficiency Repeat
  • 596513 2022-003
    Significant Deficiency Repeat
  • 596514 2022-003
    Significant Deficiency Repeat
  • 596515 2022-003
    Significant Deficiency Repeat
  • 596516 2022-003
    Significant Deficiency Repeat
  • 596517 2022-003
    Significant Deficiency Repeat
  • 596518 2022-003
    Significant Deficiency Repeat
  • 596519 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.36M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $785,964
93.667 Social Services Block Grant $622,648
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $571,778
93.788 Opioid Str $393,929
93.563 Child Support Enforcement $349,287
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $166,178
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $159,718
16.034 Coronavirus Emergency Supplemental Funding Program $148,800
84.181 Special Education-Grants for Infants and Families $145,556
93.069 Public Health Emergency Preparedness $136,081
93.958 Block Grants for Community Mental Health Services $130,540
97.042 Emergency Management Performance Grants $129,143
93.276 Drug-Free Communities Support Program Grants $123,937
93.767 Children's Health Insurance Program $94,647
93.658 Foster Care_title IV-E $88,606
93.053 Nutrition Services Incentive Program $85,804
16.922 Equitable Sharing Program $82,763
16.738 Edward Byrne Memorial Justice Assistance Grant Program $77,436
21.026 Homeowner Assistance Fund $75,471
16.710 Public Safety Partnership and Community Policing Grants $69,038
20.106 Airport Improvement Program $69,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $67,215
93.136 Injury Prevention and Control Research and State and Community Based Programs $62,673
16.825 Smart Prosecution Initiative $60,084
16.606 State Criminal Alien Assistance Program $55,056
93.052 National Family Caregiver Support, Title Iii, Part E $54,715
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $51,391
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.994 Maternal and Child Health Services Block Grant to the States $49,941
16.838 Comprehensive Opioid Abuse Site-Based Program $46,206
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $43,313
93.090 Guardianship Assistance $37,511
20.616 National Priority Safety Programs $35,994
15.658 Natural Resource Damage Assessment, Restoration and Implementation $31,777
93.268 Immunization Cooperative Agreements $28,203
16.543 Missing Children's Assistance $27,974
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $27,495
20.600 State and Community Highway Safety $26,748
93.659 Adoption Assistance $19,364
14.905 Lead Hazard Reduction Demonstration Grant Program $16,250
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $15,350
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,848
93.991 Preventive Health and Health Services Block Grant $11,413
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $11,216
90.404 2018 Hava Election Security Grants $10,680
93.071 Medicare Enrollment Assistance Program $9,485
97.067 Homeland Security Grant Program $8,788
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,115
93.324 State Health Insurance Assistance Program $6,966
93.558 Temporary Assistance for Needy Families $5,045
93.940 Hiv Prevention Activities_health Department Based $4,973
93.556 Promoting Safe and Stable Families $4,908
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $4,640
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $3,039
93.575 Child Care and Development Block Grant $1,600
93.747 Elder Abuse Prevention Interventions Program $48