EIN: 396005640
UEI: JQS7XD15EW14
Audited by: BAKER TILLY US, LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. 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 March 28, 2024 (894 days ago).
What is a management decision? →Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Management's Response: The City will initiate proper control procedure to ensure reports are reviewed by someone independent of the preparer prior to submission to federal agencies.
Show full finding ▾Hide full finding ▴Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Management's Response: The City will initiate proper control procedure to ensure reports are reviewed by someone independent of the preparer prior to submission to federal agencies.
Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Corrective Action Plan Corrective Action Planned: Finance Director will prepare the report. Deputy Treasurer/Clerk will review the report before Finance Director submits the report. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Stevens, Finance Director Anticipated Completion Date: April 2024 (at point of annual submission)
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
FINDING 2020-003 PROGRAM CFDA NUMBER: 21.019 PROGRAM TITLE: COVID-19 CORONAVIRUS RELIEF FUND FEDERAL AGENCY: U.S. DEPARTMENT OF TREASURY PASS-THROUGH AGENCY: WISCONSIN DEPARTMENT OF HEALTH SERVICES (DHS) AWARD NUMBER/YEAR: 43622-5 / 2020 Criteria: Review and approval of expenditures should be completed by a knowledgeable individual separate from the preparer and the review should be documented. Condition/Context: There was no documentation to support the review and approval of the 19 of 19 payroll expenditures transactions sampled within this program. The sample selected for testing was not statistically valid. Cause: The City?s current processes related to review and approval for this program do not require a documented review. Effect: Expenditures submitted for reimbursement may be ineligible or inaccurate. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls to include documentation of the review and approval over program expenditures. Management?s Response: Pay sheets are emailed by the Administrative Assistant to Health Officer or Assistant Health Officer in the absence of Health Officer. After review, the reviewer sends an email confirmation of the review back to Administrative Assistant to enhance the control documentation.
Show full finding ▾Hide full finding ▴FINDING 2020-003 PROGRAM CFDA NUMBER: 21.019 PROGRAM TITLE: COVID-19 CORONAVIRUS RELIEF FUND FEDERAL AGENCY: U.S. DEPARTMENT OF TREASURY PASS-THROUGH AGENCY: WISCONSIN DEPARTMENT OF HEALTH SERVICES (DHS) AWARD NUMBER/YEAR: 43622-5 / 2020 Criteria: Review and approval of expenditures should be completed by a knowledgeable individual separate from the preparer and the review should be documented. Condition/Context: There was no documentation to support the review and approval of the 19 of 19 payroll expenditures transactions sampled within this program. The sample selected for testing was not statistically valid. Cause: The City?s current processes related to review and approval for this program do not require a documented review. Effect: Expenditures submitted for reimbursement may be ineligible or inaccurate. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls to include documentation of the review and approval over program expenditures. Management?s Response: Pay sheets are emailed by the Administrative Assistant to Health Officer or Assistant Health Officer in the absence of Health Officer. After review, the reviewer sends an email confirmation of the review back to Administrative Assistant to enhance the control documentation.
FINDING 2020-003 PROGRAM CFDA NUMBER: 21.019 PROGRAM TITLE: COVID-19 CORONAVIRUS RELIEF FUND FEDERAL AGENCY: U.S. DEPARTMENT OF TREASURY PASS-THROUGH AGENCY: WISCONSIN DEPARTMENT OF HEALTH SERVICES (DHS) AWARD NUMBER/YEAR: 43622-5 / 2020 Criteria: Review and approval of expenditures should be completed by a knowledgeable individual separate from the preparer and the review should be documented. Condition/Context: There was no documentation to support the review and approval of the 19 of 19 payroll expenditures transactions sampled within this program. The sample selected for testing was not statistically valid. Cause: The City?s current processes related to review and approval for this program do not require a documented review. Effect: Expenditures submitted for reimbursement may be ineligible or inaccurate. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls to include documentation of the review and approval over program expenditures. Corrective Action Plan: Pay sheets are emailed by the Administrative Assistant to Health Officer or Assistant Health Officer in the absence of Health Officer. After review, the reviewer sends an email confirmation of the review back to Administrative Assistant to enhance the control documentation. Name of Contact Person Responsible for Corrective Action: Health Officer, Carol Quest Anticipated Completion Date: Implemented August 24, 2021.
FAC accepted this audit on September 18, 2019 — management decision was due March 18, 2020.
FAC accepted this audit on September 13, 2018 — management decision was due March 13, 2019.
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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