EIN: 396005707
UEI: NQ5CKRKDH1J5
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 August 15, 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 February 15, 2026 (199 days ago).
What is a management decision? →FAC accepted this audit on August 12, 2024 — management decision was due February 12, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The County did not perform review procedures over claims prior to submission. Criteria or Specific Requirement: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. The State Single Audit Guidelines require the County to perform control activities for ensuring accurate reporting, such as timely and accurate reconciliations. Monthly review of financial information, including claim forms and reconciliations, are an important control over compliance to ensure expenditure reimbursements are properly prepared and agree with the County's actual activity. Questioned Costs: None Cause: While monthly claims were being prepared and reconciled to the ledger, there was no review over those claims prior to submission. Effect: Unallowed costs could be claimed, or costs could be double claimed. Recommendation: We recommend that there is an appropriate reviewer of each grant claim. Views of Responsible Officials: There is no disagreement with the finding. The County?s internal control process includes a required review of all reimbursement requests. The claims for which this review was not completed were isolated to three new 2021 Covid related grants out of the 222 grants managed by the County and were being handled by high level management. Immediately upon discovery of the omission of the review step, management reiterated to County financial staff the importance of the existing review process.
Show full finding ▾Hide full finding ▴FINDING NO. 2021-001 UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS Review of Claim Forms and Expenditure Reconciliations New finding for year ended December 31, 2021 Federal CFDA- 93.498, 93.323, 27.027 Agency- Department of Health Services and Department of the Treasury Program Title- Provider Relief Funds, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) and Coronavirus State and Local Fiscal Recovery Funds Pass-Through Agency: WI Department of Health Services Pass-Through Number: 47220-2 Award Period: January 1, 2021- December 31, 2021 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not perform review procedures over claims prior to submission. Criteria or Specific Requirement: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. The State Single Audit Guidelines require the County to perform control activities for ensuring accurate reporting, such as timely and accurate reconciliations. Monthly review of financial information, including claim forms and reconciliations, are an important control over compliance to ensure expenditure reimbursements are properly prepared and agree with the County's actual activity. Questioned Costs: None Cause: While monthly claims were being prepared and reconciled to the ledger, there was no review over those claims prior to submission. Effect: Unallowed costs could be claimed, or costs could be double claimed. Recommendation: We recommend that there is an appropriate reviewer of each grant claim. Views of Responsible Officials: There is no disagreement with the finding. The County?s internal control process includes a required review of all reimbursement requests. The claims for which this review was not completed were isolated to three new 2021 Covid related grants out of the 222 grants managed by the County and were being handled by high level management. Immediately upon discovery of the omission of the review step, management reiterated to County financial staff the importance of the existing review process.
Recommendation: We recommend that there is an appropriate reviewer of each grant claim. Action planned/taken in response to finding: The County?s internal control process includes a required review of all reimbursement requests. The claims for which this review was not completed were isolated to three new 2021 Covid related grants out of the 135 Federal grants and the 87 State grants that are managed by the County. The amounts reported were accurate and in compliance. Due to these being significant first-year grants, these three grant submissions were being handled by high level management. Immediately upon discovery of the omission of the review step, management reiterated to County financial staff the importance of the existing review process. The internal control requirements have again been promulgated to all County staff that are involved in the processing of grants. Name(s) of the contact person(s) responsible for corrective action: Patricia Merrill Planned completion date for corrective action: June 30, 2022
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on October 8, 2020 — management decision was due April 8, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
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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