FAC Explorer

Finding 627735 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-19
Audit: 41230
Organization: Forest County (WI)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks proper internal controls for the Foster Care program, leading to non-compliance with documentation requirements.
  • Impacted Requirements: Staff expertise in maintaining documentation for federal financial assistance programs is critical to prevent misstatements.
  • Recommended Follow-Up: The County should assess and enhance its financial management systems and internal controls for compliance in the 2023 fiscal year.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Federal Assistance Listing Number: 93.658 Federal Award Identification Number: 75-1545-0-1-609 Year: 2022 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers: 3413, 3561, 3645, 3681 Award Period: January 1, 2022 - December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Having staff with expertise maintaining documentation related to federal financial assistance programs is an internal control intended to prevent, detect and correct a potential misstatement in the reporting of federal awards. Condition: Foster care files lacked proper internal control procedures which resulted in one instance in which documentation was lacking and therefore files were not compliant with program requirements. Questioned Costs: None noted Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with special tests and provisions. Cause: The County does not have a system of internal controls in place to ensure compliance over the Foster Care program. Effect: The county is not in compliance with program requirements. Repeat Finding: No Recommendation: We recommend the County continue the process in assessing its financial management systems and related internal controls over eWiSACWIS data input to achieve compliance over the Foster Care program during the 2023 fiscal year. This assessment should include evaluating 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. View of Responsible Officials: There is no disagreement with the audit finding.

Categories

Special Tests & Provisions Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 51291 2022-003
    Significant Deficiency
  • 51292 2022-004
    Significant Deficiency
  • 51293 2022-003
    Significant Deficiency
  • 51294 2022-004
    Significant Deficiency
  • 51295 2022-003
    Significant Deficiency
  • 51296 2022-004
    Significant Deficiency
  • 51297 2022-003
    Significant Deficiency
  • 51298 2022-004
    Significant Deficiency
  • 627733 2022-003
    Significant Deficiency
  • 627734 2022-004
    Significant Deficiency
  • 627736 2022-004
    Significant Deficiency
  • 627737 2022-003
    Significant Deficiency
  • 627738 2022-004
    Significant Deficiency
  • 627739 2022-003
    Significant Deficiency
  • 627740 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $133,357
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $99,644
93.778 Medical Assistance Program $52,342
97.042 Emergency Management Performance Grants $45,433
10.665 Schools and Roads - Grants to States $33,523
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,715
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $14,209
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $13,727
93.658 Foster Care_title IV-E $12,302
93.556 Promoting Safe and Stable Families $11,972
93.069 Public Health Emergency Preparedness $11,919
93.053 Nutrition Services Incentive Program $11,689
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $10,833
93.667 Social Services Block Grant $8,626
93.994 Maternal and Child Health Services Block Grant to the States $8,453
10.912 Environmental Quality Incentives Program $7,695
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $7,388
93.558 Temporary Assistance for Needy Families $4,963
93.991 Preventive Health and Health Services Block Grant $4,890
93.767 Children's Health Insurance Program $4,198
93.958 Block Grants for Community Mental Health Services $3,656
93.052 National Family Caregiver Support, Title Iii, Part E $2,914
93.575 Child Care and Development Block Grant $2,538
93.747 Elder Abuse Prevention Interventions Program $2,234
93.269 Complex Humanitarian Emergency and War-Related Injury Public Health Activities $1,821
93.563 Child Support Enforcement $1,372
93.090 Guardianship Assistance $1,367
93.645 Stephanie Tubbs Jones Child Welfare Services Program $749
93.959 Block Grants for Prevention and Treatment of Substance Abuse $593
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $0
10.902 Soil and Water Conservation $0
10.924 Conservation Stewardship Program $0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $-104