FAC Explorer

Finding 621959 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-25
Audit: 51160
Organization: Vilas County (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Lack of proper segregation of duties in grant reporting, as claims were not reviewed by someone other than the preparer.
  • Impacted Requirements: Internal controls over compliance are insufficient, risking inaccuracies in grant claims and potential errors or fraud.
  • Recommended Follow-Up: The County should assign a different individual to review and approve grant claims to strengthen internal controls.

Finding Text

2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements. Condition: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with audit finding.

Categories

Internal Control / Segregation of Duties Cash Management HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 45514 2022-001
    Significant Deficiency Repeat
  • 45515 2022-002
    Significant Deficiency Repeat
  • 45516 2022-001
    Significant Deficiency Repeat
  • 45517 2022-002
    Significant Deficiency Repeat
  • 45518 2022-001
    Significant Deficiency Repeat
  • 45519 2022-002
    Significant Deficiency Repeat
  • 45520 2022-001
    Significant Deficiency Repeat
  • 45521 2022-002
    Significant Deficiency Repeat
  • 621956 2022-001
    Significant Deficiency Repeat
  • 621957 2022-002
    Significant Deficiency Repeat
  • 621958 2022-001
    Significant Deficiency Repeat
  • 621960 2022-001
    Significant Deficiency Repeat
  • 621961 2022-002
    Significant Deficiency Repeat
  • 621962 2022-001
    Significant Deficiency Repeat
  • 621963 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $192,294
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $90,643
21.027 Coronavirus State and Local Fiscal Recovery Funds $75,584
93.778 Medical Assistance Program $72,218
97.042 Emergency Management Performance Grants $49,697
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $43,408
16.835 Body Worn Camera Policy and Implementation $42,890
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $41,559
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $34,990
93.090 Guardianship Assistance $34,398
93.052 National Family Caregiver Support, Title Iii, Part E $19,515
20.219 Recreational Trails Program $18,773
93.323 Flexible Alternatives for State Transformation Model $15,825
93.069 Public Health Emergency Preparedness $14,099
93.053 Nutrition Services Incentive Program $12,615
93.658 Foster Care_title IV-E $12,158
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $11,094
93.994 Maternal and Child Health Services Block Grant to the States $8,439
93.667 Social Services Block Grant $8,242
93.958 Block Grants for Community Mental Health Services $8,068
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,234
16.710 Public Safety Partnership and Community Policing Grants $6,850
93.991 Preventive Health and Health Services Block Grant $6,059
93.767 Children's Health Insurance Program $5,792
93.558 Temporary Assistance for Needy Families $4,866
93.556 Promoting Safe and Stable Families $3,801
93.747 Elder Abuse Prevention Interventions Program $3,768
93.324 State Health Insurance Assistance Program $3,500
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,335
93.268 Immunization Cooperative Agreements $2,186
93.071 Medicare Enrollment Assistance Program $2,078
16.551 Cooperative Law Enforcement Operating Plan $1,350
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,309
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1,293
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1,273
93.645 Stephanie Tubbs Jones Child Welfare Services Program $740
93.575 Child Care and Development Block Grant $160
93.659 Adoption Assistance $58
93.563 Child Support Enforcement $-19,721