EIN: 396005650
UEI: KCDGNEEY6H27
Audited by: CliftonLarsonAllen LLP
Oversight agency: 21 [Department of the Treasury]
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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 September 26, 2025. 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 26, 2026 (162 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
During our testing, we noted the City of Wauwatosa did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: For 1 of the 1 vendors, with in the Coronavirus State and Local Fiscal Recovery Fund program, selected for testing, the City did not verify and retain documentation of the verification for any that vendors were not suspended or debared by the Federal Government. The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: The City had not designed and implemented controls related to the verification and documentation of vendor's status as not suspended or debarred with the Federal Government. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is a repeat finding of 2021-001. Recommendation: We recommend the City of Wauwatosa design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 001 Federal Agencies: U.S. Department of Treasury Federal Program Names: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Direct Award and Wisconsin Department of Health Services Award Period: March 2020 through December 31, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR Part 200 Section 200.214 - Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the City of Wauwatosa did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: For 1 of the 1 vendors, with in the Coronavirus State and Local Fiscal Recovery Fund program, selected for testing, the City did not verify and retain documentation of the verification for any that vendors were not suspended or debared by the Federal Government. The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: The City had not designed and implemented controls related to the verification and documentation of vendor's status as not suspended or debarred with the Federal Government. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is a repeat finding of 2021-001. Recommendation: We recommend the City of Wauwatosa design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
CITY OF WAUWATOSA CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 United States Departments of Treasury and Health and Human Services The City of Wauwatosa respectfully submits the following corrective action plan for the year ended December 31, 2022. Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 2020 through December 31, 2024 Audit Period: January 1, 2022 to December 31, 2022 The findings from the schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule FINDINGS ? FEDERAL AWARD PROGRAM AUDITS SIGIFICANT DEFICIENCY 2022-001 Internal Control over Compliance ? Verification of non-debarment status Recommendation: We recommend the City of Wauwatosa design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action planned in response to finding: This correction was made in October 2022 after it was brought to the City?s attention. The Purchasing Manager has been added as a required approver in the electronic requisition workflow process for all requisitions (Previously she was only a required approver for those greater than $25,000). At this step, the Purchasing Manager will look-up the vendor on Sam.gov and attach a screenshot on the requisition to show the vendor is not debarred. An affidavit of non-debarment status will also be added to the City?s standard terms and conditions document as well as its public construction contracts. Name(s) of the contact person(s) responsible for corrective action: John Ruggini, Director of Finance Planned completion date for corrective action plan: October 31, 2022 ****** If the United States Department of Treasury or Health and Human Services has questions regarding this plan, please call John Ruggini, Director of Finance at 414-479-8962.
2021-001
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
During our testing, we noted the City of Wauwatosa did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: For 3 of the 3 vendor, with in the Cornavirus State and Local Fiscal Recovry Fund program, and for 2 of the the 2 vendors, with in the Epidemology and Laboratory Capacity for Infectious Diseases program, selected for testing, the City did not verify and retain documentation of the verification for any that vendors were not suspended or debared by the Federal Government. The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: The City has not designed and implemented controls related to the verification and documentation of vendor's status as not suspended or debarred with the Federal Government. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the City of Wauwatosa design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal Agencies: U.S. Department of Treasury and US. Department of Health and Human Services Federal Program Names: Coronavirus State and Local Fiscal Recovery Funds and Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 21.027 and 93.323 Pass-Through Agency: Direct Award and Wisconsin Department of Health Services Award Period: March 2020 through December 31, 2024 and October 1, 2020 through October 31, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR Part 200 Section 200.214 - Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: During our testing, we noted the City of Wauwatosa did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: For 3 of the 3 vendor, with in the Cornavirus State and Local Fiscal Recovry Fund program, and for 2 of the the 2 vendors, with in the Epidemology and Laboratory Capacity for Infectious Diseases program, selected for testing, the City did not verify and retain documentation of the verification for any that vendors were not suspended or debared by the Federal Government. The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: The City has not designed and implemented controls related to the verification and documentation of vendor's status as not suspended or debarred with the Federal Government. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the City of Wauwatosa design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
2021-001 Internal Control over Compliance - Verification of non-debarment status Recommendation: We recommend the City of Wauwatosa design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement whh the audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Purchasing Manager has been added as a required approver in the electronic requisition workflow process for all requisitions (Previously she was only a required approver for those greater than $25,000). At this step, the Purchasing Manager will look-up the vendor on Sam.gov and attach a screenshot on the requisition to show the vendor is not debarred. An affidavit of non-debarment status will also be added to the City's standard terms and conditions document as well as its public construction contracts. Name(s) of the contact person(s) responsible for corrective action: John Ruggini, Director of Finance Planned completion date for corrective action plan: October 31, 2022
During our testing, we noted the City of Wauwatosa did not have adequate internal controls designed to ensure only expenditures occurring during the reporting period were included in the filed report. Questioned costs: None Context: The SLFRF compliance report test (1 or 1 required) during the audit year included amounts for some projects that were incurred after the reporting period, resulting in overstatement of expenditures through the report date. Cause: The City's initial reporting support used included cummulative expenditures and all amounts occuring subsequent to the report period were not properly excluded. Effect: The auditor noted the initial compliance report included expenditures that were incurred outside the reporting period. Repeat Finding: The finding is not a repeat of a finding. Recommendation: We recommend the City design controls to ensure controls to ensure that amounts reported are accurate and complete. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 002 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 2020 through December 31, 2024 Type of Finding ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Treasury Final Rule govering the the Cornoavirus State and Local Fiscal Recovery Funds program, Part 2 requires that quarterly compliance reports be submitted detail expenditures during the reporting period following an initial report covering the period of March 1, 2021 through December 31, 2021. Condition: During our testing, we noted the City of Wauwatosa did not have adequate internal controls designed to ensure only expenditures occurring during the reporting period were included in the filed report. Questioned costs: None Context: The SLFRF compliance report test (1 or 1 required) during the audit year included amounts for some projects that were incurred after the reporting period, resulting in overstatement of expenditures through the report date. Cause: The City's initial reporting support used included cummulative expenditures and all amounts occuring subsequent to the report period were not properly excluded. Effect: The auditor noted the initial compliance report included expenditures that were incurred outside the reporting period. Repeat Finding: The finding is not a repeat of a finding. Recommendation: We recommend the City design controls to ensure controls to ensure that amounts reported are accurate and complete. Views of responsible officials: There is no disagreement with the audit finding.
2021-002Internal Control over Compliance - Expenditure Reporting Recommendation: We recommend the City design controls to ensure controls to ensure that amounts reported are accurate and complete. Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action planned in response to finding: A second person will review the submission to verify accuracy and ensure the report submission ties to the general and project ledgers. Name(s) of the contact person(s) responsible for corrective action: John Ruggini, Director of Finance Planned completion date for corrective action plan: October 31, 2022
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 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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