EIN: 391654729
UEI: FFCSJ69YNYJ1
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 17, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 17, 2027 (136 days from today).
What is a management decision? →FAC accepted this audit on July 25, 2025 — management decision was due January 25, 2026.
FAC accepted this audit on August 7, 2024 — management decision was due February 7, 2025.
FAC accepted this audit on July 4, 2023 — management decision was due January 4, 2024.
During our review of the unaudited submission, we noted the submission was not completed until April 18, 2023. Questioned costs: none noted Context: During our review of the unaudited REAC submission, we noted the report was not submitted on time. No extensions were granted by HUD. Cause: The Organization relied on their outside accountant to submit the unaudited submission to HUD and did not follow-up to confirm it had been submitted by the due date. Effect: The unaudited submission was filed late to HUD. The CDA will lose rating points from HUD due to the late filing. Repeat Finding: No Recommendation: We recommend that Management create an internal control monitoring system to ensure future reports are filed prior to their due date. Views of responsible officials: We agree with the finding of 2022-001 ? Unaudited REAC Reporting.
Show full finding ▾Hide full finding ▴2022-001 Unaudited REAC Reporting Federal Agency: U.S. Department of Housing and Urban Development (HUD) Federal Program Title: Section 8 Housing Choice Voucher Cluster Assistance Listing Number: 14.871 Award Period: January 1, 2022, through December 31, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Compliance Requirements: Reporting Criteria or specific requirement: The Uniform Financial Reporting Standards (24 CFR section 5.801) require PHAs to submit timely GAAP-based unaudited financial statements electronically to HUD. The unaudited submission was due February 28, 2023. Condition: During our review of the unaudited submission, we noted the submission was not completed until April 18, 2023. Questioned costs: none noted Context: During our review of the unaudited REAC submission, we noted the report was not submitted on time. No extensions were granted by HUD. Cause: The Organization relied on their outside accountant to submit the unaudited submission to HUD and did not follow-up to confirm it had been submitted by the due date. Effect: The unaudited submission was filed late to HUD. The CDA will lose rating points from HUD due to the late filing. Repeat Finding: No Recommendation: We recommend that Management create an internal control monitoring system to ensure future reports are filed prior to their due date. Views of responsible officials: We agree with the finding of 2022-001 ? Unaudited REAC Reporting.
Unaudited REAC Reporting Recommendation: CLA recommends the CDA develops an internal control monitoring system to ensure unaudited REAC filings are submitted on time. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will work closely with our outside accountant to ensure timely REAC reporting, securing a submission confirmation email. Management will also further confirm submission via HUD online systems. Name(s) of the contact person(s) responsible for corrective action: Betty Noel, Assistant Director Planned completion date for corrective action plan: April 18, 2023
FAC accepted this audit on August 14, 2022 — management decision was due February 14, 2023.
During our testing, we noted the CDA charged more costs to the program than what the timesheets supported. Questioned costs: $2,734 Context: During our testing, we noted the CDA used an estimate to allocate payroll costs between programs based on budget/expectations. We noted timesheets did not agree to the amount on the three payrolls that we tested. Cause: The City of Wausau processes the payroll for the CDA and is provided an estimate of the program allocation at the beginning of the year. The CDA only adjusts if the allocation changes significantly and noted no significant changes to the estimate. Effect: Costs could be charged to the wrong program. Repeat Finding: No Recommendation: We recommend the CDA designs controls to ensure that employees' time is charged to the correct program in the financial statements. Any allocations that are used at the beginning of the year should be evaluated regularly and updated if there are changes in how employee's time is spent. Views of responsible officials: We agree with the findings of 2021-002 ? Payroll Time and Effort Reporting
Show full finding ▾Hide full finding ▴Payroll Time and Effort Reporting Federal Agency: U.S. Department of Housing and Urban Development. Federal Program Title: Section 8 Housing Choice Voucher Cluster Assistance Listing Number: 14.871 Award Period: January 1, 2021 through December 31, 2021 Type of Finding: Significant deficiency in Internal Control Over Compliance, Other Matter Compliance Requirements: Allowable Activities, Allowable Costs Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allocable costs. The CDA should have internal controls designated to ensure compliance with those provisions. Condition: During our testing, we noted the CDA charged more costs to the program than what the timesheets supported. Questioned costs: $2,734 Context: During our testing, we noted the CDA used an estimate to allocate payroll costs between programs based on budget/expectations. We noted timesheets did not agree to the amount on the three payrolls that we tested. Cause: The City of Wausau processes the payroll for the CDA and is provided an estimate of the program allocation at the beginning of the year. The CDA only adjusts if the allocation changes significantly and noted no significant changes to the estimate. Effect: Costs could be charged to the wrong program. Repeat Finding: No Recommendation: We recommend the CDA designs controls to ensure that employees' time is charged to the correct program in the financial statements. Any allocations that are used at the beginning of the year should be evaluated regularly and updated if there are changes in how employee's time is spent. Views of responsible officials: We agree with the findings of 2021-002 ? Payroll Time and Effort Reporting
Payroll Time and Effort Reporting Federal Agency: U.S. Department of Housing and Urban Development. Federal Program Title: Section 8 Housing Choice Voucher Cluster Assistance Listing Number: 14.871 Recommendation: CLA recommends the CDA designs controls to ensure that employees? time is charged to the correct program in the financial statements. Any allocations that are used at the beginning of the year should be evaluated regularly and updated if there are changes in how employee?s time is spent. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management created a spreadsheet tool to track an employee?s actual hours worked as reflected on approved timesheets. Although this spreadsheet was created in July, 2022, reflecting actual timesheet data through the first six months of 2022, it will be updated monthly by the Community Services Analyst, and reviewed on a quarterly basis by the Assistant Director, to ensure that an employee?s actual time worked is being allocated to the correct program. This review process will eliminate the effect of payroll costs being charged to the wrong program. Name(s) of the contact person(s) responsible for corrective action: Betty Noel, Assistant Director Planned completion date for corrective action plan: July 20, 2022
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on August 20, 2020 — management decision was due February 20, 2021.
FAC accepted this audit on September 19, 2019 — management decision was due March 19, 2020.
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
FAC accepted this audit on August 30, 2017 — management decision was due March 2, 2018.
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.
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