Assistance Listing Numbers 93.658 Foster Care Title IV-E 93.667 Social Services Block Grant Federal Agency U.S. Department of Health and Human Services Pass-Through Agency Wisconsin Department of Children and Families Award Numbers / Years Various Criteria: Per 2 CFR §200.430 - Compensation—personal services, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, are properly supported, and are consistent with the entity’s accounting records. Additionally, 2 CFR §200.303 - Internal Controls requires non-Federal entities to establish and maintain effective internal controls that provide reasonable assurance of compliance with Federal statutes, regulations, and terms and conditions of Federal awards. Condition/Context: As part of our testing procedures over payroll, we reconciled amounts recorded on the Payroll Ledger to the General Ledger for each payroll sample that we tested. From a sample of 40, we noted two instances where the amounts recorded in the General Ledger did not agree with the corresponding amounts recorded in the Payroll Ledger. Our sample was not statistically valid. Effect: Inaccurate or unsupported recording of payroll costs increases the risk that unallowable or misstated payroll expenses may be charged to Federal awards. If not corrected, this could result in inaccurate financial reporting and potential questioned costs. Questioned Costs: None noted. Cause: Payroll Ledger records are generated from programmatic reports based on timesheet entries in the county’s Dayforce system. While manual adjustments or allocations of programmatic reports to the Payroll Ledger are sometimes made before these records are ultimately posted to the General Ledger, no formal reconciliations are performed to account for these changes. As a result, discrepancies between the programmatic reports and the General Ledger are likely whenever there are adjustments or allocations in the programmatic reports which are not posted on the General Ledger. Recommendation: We recommend that management strengthen internal controls over payroll reconciliations by: • Implementing a system review process to ensure Payroll Ledger amounts reconcile to the General Ledger. • Conducting periodic reconciliations between the programmatic reports, Payroll Ledger and General Ledger and promptly investigating any discrepancies. • Providing training to accounting personnel on proper reconciliation procedures. Views of Responsible Officials: Dayforce is configured to allocate salary expenses to an employee’s home agency and department, regardless of where the employee assigns their hours in the timekeeping system. While the timesheet programmatic reflects the agency and department where hours and dollars are functionally charged, the payroll register aligns with the General Ledger based on home agency coding. As a result, the Payroll Register and General Ledger will reconcile with each other but may not align with programmatic reports, which are based on timesheet-level allocations. This system behavior is consistent with current configuration and financial reporting practices.
Condition In two instances, the amounts recorded in the General Ledger (GL) did not match the corresponding amounts recorded in the payroll system. Corrective Action Plan Corrective Action Planned: Efforts were taken to verify Dayforce is configured to allocate salary expenses to an employee’s home agency and department, regardless of where the employee assigns their hours in the timekeeping system. While the timesheet programmatic reflects the agency and department where hours and dollars are functionally charged, the payroll register aligns with the General Ledger based on home agency coding. As a result, the Payroll Register and General Ledger will reconcile with each other but may not align with programmatic reports, which are based on timesheet-level allocations. This system behavior is consistent with current configuration and financial reporting practices. The Payroll Department and the DHHS will meet in Q3 2025 to ensure grant/expense tracking activities are working as intended. Name(s) of Contact Person(s) Responsible for Corrective Action: Sue Drummond, Director Payroll & HRIS Interface Anticipated Completion Date: Completed January 2025.
Finding Number: 2020-001 Title: Non-Compliance with the Uniform Guidance Criteria: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. Condition: Department of Transportation (DOT) has a formal written procurement policy in place but it has not been updated to comply with some provisions of the Uniform Guidance as follows: CFR 200.320 - The procurement policy needs to be updated for procurement procedures involved in procurement procedures for micro-purchases and the acquisition of supplies and services not exceeding $3,000 (or $2,000 in the case of construction) and small purchases securing services, supplies and other property that do not cost more than the simplified acquisition threshold of $150,000. CFR 200.318C - The procurement policy needs to include written standards of conduct that provide for disciplinary actions to be applied for violations of conflict of interest and governing actions standards by officers, employees, or agents of the non-Federal entity engaged in the selection, award and administration of contracts and any employee, officer, or agent that has solicited and/or accepted gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. CFR 200.323 - For awards exceeding the simplified acquisition threshold of $150,000, the procurement policy needs to be updated to indicate that a cost analysis and technical evaluation must be completed prior to awarding the award showing the most advantageous choice to the recipient, with price and other factors considered. Recipients must identify their evaluation factors and indicate the relative importance that each has towards the award. Cause: DOT did not update its procurement policies to comply with the Uniform Guidance. Effect: Without a formal written policy that includes all applicable provisions of the Uniform Guidance, DOT could procure goods and services not compliant with the Uniform Guidance. Questioned Costs: None Context/Sampling: DOT's procurement procedures were examined in their entirety. MILWAUKEE COUNTY FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS YEAR ENDED DECEMBER 31, 2020 Repeat Finding from Prior Year(s): Y Recommendation: We recommend that DOT update its procurement policy to conform with the Uniform Guidance and monitors changes in Uniform Guidance make updates when necessary, to ensure its procurement policies and procedures are up to date. View of Responsible Officials: Architecture, Engineering and Environmental Services Section of Milwaukee County is the primary area responsible for procuring design and construction services for implementation of capital improvement projects. Procedures for procuring design and construction services have been reviewed and updated to address the conditions listed in Finding Number 2019-001. The updated procedures address the recommendation to conform with the Uniform Guidance. The procedures were fully implemented into the process of procuring design and construction services by mid year 2021.
Architecture, Engineering and Environmental Services Section of Milwaukee County is the primary area responsible for procuring design and construction services for implementation of capital improvement projects. Procedures for procuring design and construction services have been reviewed and updated to address the conditions listed in Finding Number 2019-001. The updated procedures address the recommendation to conform with the Uniform Guidance. The procedures were fully implemented into the process of procuring design and construction services by mid year 2021.
2019-001
Criteria: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. Condition: Department of Transportation (DOT) has a formal written procurement policy in place but it has not been updated to comply with some provisions of the Uniform Guidance as follows: ? CFR 200.320 - the procurement policy needs to be updated for procurement procedures involved in procurement procedures for micro-purchases and the acquisition of supplies and services not exceeding $3,000 (or $2,000 in the case of construction) and small purchases securing services, supplies and other property that do not cost more than the simplified acquisition threshold of $150,000 ? CFR 200.323 ? For awards exceeding the simplified acquisition threshold of $150,000, the procurement policy needs to be updated to indicate that a cost analysis and technical evaluation must be completed prior to awarding the award showing the most advantageous choice to the recipient, with price and other factors considered. Recipients must identify their evaluation factors and indicate the relative importance that each has towards the award ? CFR 200.318C - procurement policy needs to include written standards of conduct that provide for disciplinary actions to be applied for violations of conflict of interest and governing actions standards by officers, employees, or agents of the non-Federal entity engaged in the selection, award and administration of contracts and any employee, officer, or agent that has solicited and/or accepted gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. Cause: DOT did not have an internal control system in place designed to ensure update of its procurement policies to comply with the Uniform Guidance. Effect: Without a formal written policy that includes all applicable provisions of the Uniform Guidance, DOT could procure goods and services not compliant with the Uniform Guidance. Questioned Costs: None Context/Sampling: DOT's procurement procedures were examined in their entirety. Repeat Finding from Prior Year(s): No Recommendation: We recommend that DOT monitors changes in federal legislation and implement controls, when necessary, to ensure its procurement procedures are updated to conform with federal requirements. View of Responsible Officials: DOT will work with the appropriate areas within Milwaukee County government including but not limited to the Department of Administrative Services ? Performance, Strategy and Budget Division, Procurement Division, and Facilities Management Division (including Architecture, Engineering & Environmental Services (AE&ES) Section) and Office of the Comptroller to update procurement procedures to be in compliance with Uniform Guidance requirements.
DOT will work with the appropriate areas within Milwaukee County government including but not limited to the Department of Administrative Services ? Performance, Strategy and Budget Division, Procurement Division, and Facilities Management Division (including Architecture, Engineering & Environmental Services (AE&ES) Section) and Office of the Comptroller to update procurement procedures to be in compliance with Uniform Guidance requirements.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.