Portage County, Wisconsin

Federal Agency: U.S Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Unknown Award Period: March 3, 2021-December 31, 2025 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Procurement, Suspension, and Debarment Criteria or Specific Requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition: The County entered into a procurement transaction that exceeded the covered transaction threshold and did not perform a search for suspension and debarment nor did it receive a certification from the entity or include a clause regarding suspension and debarment status in the contract with the entity in accordance with 2 CFR section 180.220. Questioned Costs: None Context: Supporting documentation of the search for suspension and debarment was requested for the one procurement transaction that exceeded the covered transaction threshold in 2024. No deviations were expected. The county had no support or documentation for a suspension and debarment status for this transaction. Cause: The County did not have a procedure in place to perform a search for suspension and debarment prior to awarding contracts or request a certification from the entity or include a clause regarding suspension and debarment status in the contract with the entity when the contract was not a Health and Human Services procurement transaction. Effect: The potential exists that the county could award contracts to vendors who are suspended or debarred by the federal government resulting in noncompliance. Repeat Finding: No. Recommendation: We recommend that the County review and update policies and procedures to help ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status prior to entering into the transaction and that documentation of the status is maintained with the procurement history of each transaction that it is required for. View of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2023-12/31/2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no formal review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. The 2022 annual report filed in 2023 was filed prior to the finalization of the County’s 2022 single audit and the corrective action for the 2022 finding was developed. Cause: The Department does not have a formal review process in place to catch errors in reporting, or to verify that the amounts reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County’s recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: Yes. Recommendation: We recommend the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. View of Responsible Officials: There is no disagreement with the audit finding.

2022-001 WIMCR Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2022-12/31/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: State single audit guidelines state that "each cost report documents costs incurred only by that program with no overlap or double counting" and "cost reports are supported by agency financial records." Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no formal review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one formally reviewed the report prior to submitting the report to the state. Cause: The Department does not have a formal review process in place to catch errors in reporting, or to verify that the amounts reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. View of Responsible Officials: There is no disagreement with the audit finding.