Reports
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Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2022-2023 Single Audit
In FY 2022-23, Wisconsin state agencies administered $19.8 billion in federal financial assistance, including $3.8 billion that was expended related to the public health emergency and that was separately identified in the State’s Schedule of Expenditures of Federal Awards. This audit focused on 22 federal programs that accounted for 61.2 percent of the federal financial assistance administered. We found that state agencies generally complied with federal requirements, and we provided an unmodified opinion on federal compliance for 16 of the programs we reviewed. However, we qualified our...
Department of Agriculture OIG
COVID-19 - Food and Nutrition Service’s Pandemic Electronic Benefits Transfer - Final Report
In our final report, we reviewed key aspects of the Food and Nutrition Service funding and administration of Pandemic Electronic Benefits Transfer assistance.
Wisconsin Legislative Audit Bureau
University of Wisconsin System FY 2022-23
We provided unmodified opinions on the University of Wisconsin (UW) System’s financial statements as of and for the years ended June 30, 2023, and June 30, 2022. These financial statements account for the financial position and activity of UW System. We conducted this financial audit by auditing UW System’s financial statements in accordance with applicable government auditing standards, issuing our auditor’s opinions, reviewing internal controls, and issuing our auditor’s report on internal control and compliance. We also reviewed UW System program revenue balances as of June 30, 2023.
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2022-23 Financial Statements
The Department of Administration prepares the Annual Comprehensive Financial Report (ACFR), which contains the financial statements of the State of Wisconsin prepared in accordance with generally accepted accounting principles (GAAP) prescribed by the Governmental Accounting Standards Board. The ACFR includes financial information on state funds, including the State’s General Fund, the Transportation Fund, the University of Wisconsin System, the Unemployment Reserve Fund, and the Wisconsin Retirement System. We provided unmodified opinions on the financial statements and related notes of the...
Department of Agriculture OIG
COVID 19 - ReConnect Program
This informational report provides general information and highlights CARES Act funding as of June 30, 2023. This informational report does not contain any findings or recommendations, and it was prepared using information obtained during the audit work and from public sources.
Department of Agriculture OIG
COVID-19 - Coronavirus Food Assistance Program - Direct Support
We determined whether Farm Service Agency (FSA) provided timely and accurate Coronavirus Food Assistance Program (CFAP) direct payments to eligible recipients.
Wisconsin Legislative Audit Bureau
Wisconsin Economic Development Corporation
In fiscal year 2021-22, The Wisconsin Economic Development Corporation (WEDC) administered 30 economic development programs through which it allocated $58.0 million in tax credits, awarded $91.3 million in grants and $4.8 million in loans, and authorized local governments to issue $53.4 million in bonds. A portion of these funds were provided through the CARES Act and were used to support the state’s response to the pandemic. Through their biennial financial audit and program evaluation of WEDC, the Wisconsin Legislative Audit Burau found that, among other things, five grants totaling $50,000...
Department of Agriculture OIG
COVID-19—Farmers to Families Food Box Program Administration
In our final report, we assessed the controls Agricultural Marketing Service developed and implemented to ensure awardees fulfilled the obligations of their contracts.
Wisconsin Legislative Audit Bureau
Department of Workforce Development: Unemployment Reserve Fund (FY 2020-21 and FY 2021-22)
As part of our financial statements audit of the Unemployment Reserve Fund, which accounts for Wisconsin’s Unemployment Insurance program paid to eligible individuals, we provided an unmodified opinion on the Fund’s financial statements and related notes as of and for the years ended June 30, 2022, and June 30, 2021. We found the assets of the Reserve Fund exceeded liabilities at the close of fiscal year (FY) 2021-22 by almost $1.4 billion. Except for $19.2 million in certain federal allocations, the Fund’s net position, if positive, can be used only to pay unemployment benefits to eligible...
Department of Agriculture OIG
COVID-19—Forest Service’s Response to the Coronavirus Pandemic at Recreation Sites
OIG identified the prevention measures that Forest Service established for recreation sites in response to the COVID-19 pandemic.
Wisconsin Legislative Audit Bureau
Administration of Certain Supplement Federal Funds: Department of Health Services
From March 2020 through June 2022, the Department of Health Services (DHS) awarded $159.6 million in program grants to 1,431 long-term health care and emergency medical services providers. We question $518,700 that DHS paid to 10 grant applicants that did not submit sufficient documentation to support their grant applications or the grant amounts they requested. We provide recommendations to DHS to improve how it administers its grant programs and its Ventilator Stewardship program. We also recommend DHS improve how its Office of Inspector General ensures program integrity.
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2021-22 Single Audit
In FY 2021-22, state agencies administered $20.2 billion in federal financial assistance, including $5.9 billion that was expended related to the public health emergency and that was separately identified in the State’s Schedule of Expenditures of Federal Awards. Our audit focused on 22 federal programs that accounted for 58.9 percent of the federal financial assistance administered. We provided an unmodified opinion on federal compliance for 21 of the programs we reviewed. However, we again qualified our opinion on compliance for certain requirements related to the Emergency Rental Assistance...
Wisconsin Legislative Audit Bureau
University of Wisconsin System FY 2021-22
We provided unmodified audit opinions on University of Wisconsin (UW) System’s FY 2021-22 financial statements, including its aggregate discretely presented component units. We also completed a limited-scope review of how UW institutions administered supplemental federal funds from three sources. We found that UW institutions used $239,200 from the Higher Education Emergency Relief Fund for costs that were unallowable by criteria that the federal government established. In addition, we recommend UW System Administration improve its oversight of a new computer application.
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2021-22 Financial Statements
We provided unmodified audit opinions on the State of Wisconsin’s FY 2021-22 financial statements. These financial statements are included in the State’s Annual Comprehensive Financial Report. We reported seven significant deficiencies in internal control over financial reporting, and we made 24 recommendations to state agencies. We also reviewed certain aspects of the federal funding the State received for the public health emergency, and we included in our report certain other matters of interest related to the State’s activities in FY 2021-22.
Wisconsin Legislative Audit Bureau
Decisions About the Use of Supplemental Federal Funds (Department of Administration)
As requested by the Joint Legislative Audit Committee, we have completed a limited-scope review of how the Department of Administration (DOA) used supplemental federal funds provided in response to the public health emergency. DOA paid $2.2 billion to other state agencies and spent $1.5 billion on its own programs. As of June 30, 2022, $1.8 billion in discretionary funds were remaining. In December 2022, DOA indicated it had plans for using most of these funds.
Department of Agriculture OIG
USDA Coronavirus Food Assistance Program Data Story
This data story is the second in the series from the U.S. Department of Agriculture (USDA) Office of Inspector General (OIG) and focuses on the USDA Coronavirus Food Assistance Program (CFAP). This product utilized data analytics, visualizations, and data storytelling methods to enhance transparency of how the CFAP 1 and CFAP 2 programs evolved over time.
Wisconsin Legislative Audit Bureau
We’re All In and Wisconsin Tomorrow Programs
Using supplemental federal funding, the Wisconsin Department of Revenue (DOR) awarded $220.7 million through its We’re All In program to small businesses, restaurants, and similar entities and $375.2 million through its Wisconsin Tomorrow program to small businesses and lodging establishments. We performed a detailed review of 172 grants and found DOR did not follow written eligibility requirements when it awarded 45 of these grants. We recommend that DOR report to the Joint Legislative Audit Committee on the results of its ongoing efforts to identify and recover program grants it made in...
Department of Agriculture OIG
COVID-19—Oversight of the Emergency Food Assistance Program—Final Report
In our final report, we determined what TEFAP flexibilities were available to States during the pandemic and FNS’ oversight of the States and Eligible Recipient Agencies’ compliance with administrative fund requirements.
Department of Agriculture OIG
COVID-19—Food Safety and Inspection Service Pandemic Response at Establishments
We reviewed the actions FSIS took relating to COVID-19 to ensure the continuation of inspection operations at meat and poultry slaughter and processing establishments, including to ensure the health and safety of FSIS inspectors and how FSIS spent the $33 million in CARES Act funding.
Department of Agriculture OIG
COVID-19—Farmers to Families Food Box Program Administration—Interim Report
We assessed how AMS designed the Farmers to Families Food Box Program solicitation, whether AMS awarded the contracts in accordance withrequirements, and what methodology AMS used to allocate funding.
Department of Agriculture OIG
COVID-19―Food and Nutrition Service's Pandemic Electronic Benefits Transfer―Interim Report
Our ongoing inspection is reviewing P‑EBT—this report provides the results on Objectives 1, 3, and 4 for P‑EBT funding and outreach activities, and the procedures and criteria FNS used to approve State plans.
Wisconsin Legislative Audit Bureau
State of Wisconsin FY 2020-21 Single Audit
In FY 2020-21, state agencies administered $20.8 billion in federal financial assistance, including $6.6 billion that was expended related to the public health emergency and that was separately identified in the State’s Schedule of Expenditures of Federal Awards. Our audit focused on 24 federal programs that accounted for 82.3 percent of the federal financial assistance administered. We found that state agencies generally complied with federal requirements, and we provided an unmodified opinion on federal compliance for 22 of the programs we reviewed. However, we qualified our opinion on...
Wisconsin Legislative Audit Bureau
Emergency Rental Assistance and Emergency Solutions Grant Programs
The Emergency Rental Assistance program helps individuals affected by the public health emergency to cover the cost of rent and utilities. Through June 2021, DOA received $434.7 million in federal funds through the Consolidated Appropriations Act and the American Rescue Plan Act for the program. From March 2021 through September 2021, the program provided $64.0 million in benefits for 15,968 households. We make recommendations for DOA to improve how it administers the Emergency Rental Assistance program, including by improving the program’s application process, modifying the process for...
Department of Agriculture OIG
USDA COVID-19 Funding Dashboard
The U.S. Department of Agriculture (USDA) Coronavirus Disease 2019 (COVID-19) Funding Dashboard allows stakeholders to explore an overview of the sources and uses of USDA’s COVID-19 funding. This interactive dashboard displays the amounts of USDA COVID-19 funding enacted, budgeted, obligated, and spent, by appropriations act, agency, program area, and use of funds, as identified by USDA’s Office of Budget and Program Analysis and by the Forest Service.
Department of Agriculture OIG
COVID-19—Oversight of the Emergency Food Assistance Program—Interim Report
The objective of our ongoing inspection is to evaluate FNS’ oversight of TEFAP—this report provides the interim results on what criteria FNS used to approve States for food and administrative funds provided under the FFCR and CARES Acts.
Department of Agriculture OIG
COVID-19—Business and Industry Guaranteed Loan Modifications in Response to the Pandemic
We determined how RBCS implemented the B&I CARES Act Guaranteed Loan Program and made modifications to help guaranteed lenders with existing borrowers experiencing cash flow issues.
Department of Agriculture OIG
COVID-19—Oversight of the Emergency Food Assistance Program-Interim Report
The objective of our ongoing inspection is to evaluate FNS’ oversight of TEFAP—this report provides interim results on whether FNS identified risks related to the safeand efficient distribution of USDA-food assistance to States during the COVID-19pandemic.
Department of Agriculture OIG
COVID-19—Supplemental Nutrition Assistance Program Online Purchasing in Response to the Coronavirus Disease 2019
OIG reviewed FNS’ controls over the SNAP Online Purchasing Pilot in response to the COVID 19 pandemic.
Department of Agriculture OIG
Survey of Food Safety and Inspection Service Inspectors’ Perceptions of COVID-19 Safety in the Work Environment
This product presents the results of the Office of Inspector General’s (OIG) February – March 2021 pulse survey of Food Safety and Inspection Service (FSIS) inspectors to obtain information about how FSIS frontline inspectors perceive coronavirus disease 2019 (COVID-19) safety in their work environments.
Department of Agriculture OIG
USDA Coronavirus Disease 2019 Funding
On May 28, 2020, we initiated a non-audit service to identify U.S. Department of Agriculture’s (USDA) coronavirus disease 2019 (COVID-19) funding. Our objective was to identify the funding streams USDA used to respond to the COVID-19 pandemic as of May 31, 2020.
Department of Agriculture OIG
COVID-19: FS' Wildland Fire Response Plans
The purpose of this memorandum is to provide the Office of Inspector General’s (OIG) comments on the Wildland Fire Response Plans (WFRP) that were developed in order to more safely and effectively combat wildland fires during the coronavirus (COVID-19) pandemic
Department of Agriculture OIG