EIN: 396005718
UEI: ZDKGDWC9VQD5
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 2026. 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 21, 2027 (133 days from today).
What is a management decision? →The County files WIMCR annually with the State of Wisconsin. During testing of the 2024 cost reports submitted in 2025, the report was not reviewed prior to submission. In addition during testing, it was noted that there was not review over the annual CLTS reconciliation. Due to the lack of a documented review control, an error in a reported percentage was not identified, resulting in an immaterial overreporting of costs. Questioned costs: None Context: During reporting testing, it was noted that the County does not have review process in place for the WIMCR annual cost report or the CLTS annual reconciliation. Cause: The County does not have a review process to identify errors in WIMCR or CLTS reporting, or to verify that the amount claimed matches supporting documentation. Effect: Reported expenditures may not reconcile to the County’s recorded general ledger expenditures and amounts may be over or under claimed. Repeat finding: No Recommendation: We recommend that there is an appropriate reviewer of the WIMCR cost report and CLTS annual reconciliation. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Health and Human Services Federal Program Name: Medicaid Cluster Assistance Listing Number: 93.778 State ID: WIMCR & 435.877 Federal Award Identification Number and Year: WIMCR & 877 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: January 1, 2025 – December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Medical Assistance is partially funded through the Wisconsin Medicaid Cost Reporting (WIMCR) Tool and Children’s Long-Term Support. State single audit guidelines for the WIMCR program state that “each cost report documents costs incurred only by that program with no overlap or double counting” and “cost reports are supported by agency financial records.” The County is required to file an annual reconciliation by March 31st of the subsequent year. Condition: The County files WIMCR annually with the State of Wisconsin. During testing of the 2024 cost reports submitted in 2025, the report was not reviewed prior to submission. In addition during testing, it was noted that there was not review over the annual CLTS reconciliation. Due to the lack of a documented review control, an error in a reported percentage was not identified, resulting in an immaterial overreporting of costs. Questioned costs: None Context: During reporting testing, it was noted that the County does not have review process in place for the WIMCR annual cost report or the CLTS annual reconciliation. Cause: The County does not have a review process to identify errors in WIMCR or CLTS reporting, or to verify that the amount claimed matches supporting documentation. Effect: Reported expenditures may not reconcile to the County’s recorded general ledger expenditures and amounts may be over or under claimed. Repeat finding: No Recommendation: We recommend that there is an appropriate reviewer of the WIMCR cost report and CLTS annual reconciliation. Views of responsible officials: There is no disagreement with the audit finding.
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S Department of Health and Human Services 2025-001 Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: We recommend that there is an appropriate reviewer of the WIMCR cost report and CLTS annual reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will evaluate their current processes and procedures during staffing transitions in fiscal year 2025 to ensure that proper review of the WIMCR cost report and the CLTS annual reconciliation. Name(s) of the contact person(s) responsible for corrective action: Hollie Viestenz and Tim Marzu Planned completion date for corrective action plan: December 31, 2026 If the State of Wisconsin has questions regarding this plan, please call Hollie Viestenz at (715) 732-7422.
FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on September 19, 2021 — management decision was due March 19, 2022.
FAC accepted this audit on August 26, 2020 — management decision was due February 26, 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.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 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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