EIN: 396005702
UEI: ZNMAKKSFL4E4
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 27, 2024. 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 February 27, 2025, which was (539 days ago).
What is a management decision? →Federal Grants Management - Procurement Policy Federal Agency: Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Award Period: March 1, 2021 – December 31, 2024 Type of Finding • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County did not follow controls related to ensuring procurement policies were followed. Questioned Costs: None. Context: There were 18 transactions that exceeded procurement thresholds during the granting period. The sample size selected tested was 6. During our testing, it was noted on 4 of the 6 items tested that the County was not following the requirements under the adopted procurement policies. Cause: The County did not follow the requirements under the adopted procurement policies. Effect: The County is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding: Repeat finding of 2022-004. Recommendation: We recommend the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials: There is no disagreement with the finding.
Coronavirus Relief Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024
2022-004
Approval of Grant Expenditures Federal Agency: United States Department of Health and Human Services Federal Program Name: Child Support Services Assistance Listing Number: 93.563 Federal Award Identification Number and Year: 2301WICSES - 2023 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Number(s): 7477, 7482, 7506, 7621, 7621F, 7332F, 7332R Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Recipients of federal and state awards are required to implement a system of internal controls to ensure that all grant expenditures are in accordance with the terms of the grant contract. Condition: During our testing of grant expenditures, we noted that the timecard of the department head was not reviewed for accuracy and there was not a mitigating review of the payroll register to ensure that the payroll costs charged to the program were correct. Questioned Costs: None Context: As part of our audit we tested 7 paychecks from two employees. The County did not include documentation of an approval on any paycheck. Cause: The County has not identified a control over department head time approval or a compensating mitigating control over the payroll process. Effect: The County may report inaccurate payroll costs for the grant. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will implement a procedure to ensure all time cards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 1, 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 April 1, 2024, which was (871 days ago).
What is a management decision? →Condition - The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Context - While performing compliance procedures, it was noted that the County did not follow adopted policies for suspension and debarment. Cause - The County not follow controls related to ensuring suspension and debarment were verified prior to entering into contract with vendors. Effect - The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation - We recommend the County follow their suspension and debarment policy and maintaining this documentation.
Iron County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements.
Condition - Context - During our testing of procurement transactions of the program we noted that the selection of a vendor for food supplies was not supported by an adequate number of quotes (3) to ensure the County is prudent with the monies used towards the program. Additionally, our testing of internal controls over compliance identified the following weakness in internal control: there is not proper identification of what purchases require quotes or bids. While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement. Cause - The County did not follow their Federal Funds Procurement policy. Effect - Obtaining price quotes from an adequate number of vendors allows the County to use federal funds in the most fiscally responsible way. The lack of price quotes may cause the County to over pay for supplies or services. Recommendation - We recommend the County follow their purchasing policy related to small purchases which includes obtaining price quotes from an adequate number of vendors (3) and maintaining this documentation.
Iron County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 17, 2017. 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, 2018, which was (3137 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-003
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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