EIN: 396005676
UEI: UXLPME2CJYG6
Audited by: Baker Tilly US, 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 December 10, 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 June 10, 2026 (86 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 September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Questioned Costs: None identified. Context: Amounts reported to state government are funded by multiple funding sources which are identified subsequent to disbursement. The audit firm has developed templates as a convenience to our client to summarize these funding sources for reporting purposes. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, including the additional training time, outweigh the derived benefits. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-001. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to ensure all federal and state financial assistance programs are properly reported in the County?s single audit report. Views of responsible officials: There is no disagreement with the audit finding. Please refer to the management response in the County?s corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedules. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Questioned Costs: None identified. Context: Amounts reported to state government are funded by multiple funding sources which are identified subsequent to disbursement. The audit firm has developed templates as a convenience to our client to summarize these funding sources for reporting purposes. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, including the additional training time, outweigh the derived benefits. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-001. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to ensure all federal and state financial assistance programs are properly reported in the County?s single audit report. Views of responsible officials: There is no disagreement with the audit finding. Please refer to the management response in the County?s corrective action plan.
Reporting objectives relate to the preparation of reports for use by the County, its stakeholders, or other external parties. Reporting includes External Financial Reporting Objectives related to the release of the County?s financial performance in accordance with professional standards, applicable laws and regulations, as well as expectations of stakeholders. Historically, the independent audit firm has assisted the County with financial statement preparation, footnote disclosures, required supplemental information (RSI) disclosures, the schedule of expenditures of federal and state awards (SEFSA) and the adjustments necessitated by multiple basis of accounting requirements (including GASB #34). As a matter of convenience, use of the independent audit firm results in several benefits to the County: 1. External auditors, by definition, work with multiple counties. Footnotes, RSI, SEFSA and basis adjustments become uniform among entities more rapidly when the external auditor serves as the information centric location. This uniformity is useful to the County and its stakeholders for comparison purposes. 2. External auditors, by necessity to perform their single audit compliance testing, obtain information needed to develop the SEFSA from multiple County reporting systems with federal and state funding sources. This provides the efficiency of a central data collection point. 3. The County and its representative: Dan DeBonis, CPA, Finance Director, possess the skill, knowledge and experience to accept, review and approve all non-audit services performed for the County by the independent auditor. We formally acknowledge that responsibility annually in the engagement letter and the management representation letter. Our review prior to acceptance includes but is not limited to: 1. Reconciliation of general ledger amounts to the preliminary draft report. 2. Reconciliation of the draft report to those reports previously submitted to multiple County reporting systems of federal and state funding sources. This includes state agencies such as the Department of Health Service, Department of Transportation and Department of Revenue. 3. Review and approval of all proposed accounting adjustments and those adjustments necessitated for reporting only along with supporting documentation. 4. Maintenance of our skill, knowledge and experience by utilization of continuing education programs, government-specific training provided by funding sources and related professional organizations.
2018-001
FAC accepted this audit on September 11, 2019 — management decision was due March 11, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on August 12, 2018 — management decision was due February 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on August 21, 2017 — management decision was due February 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2014-001
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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