EIN: 396005723
UEI: GKMTGP1CGWN3
Audited by: Sikich CPA LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 7, 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 May 7, 2026 (117 days ago).
What is a management decision? →FAC accepted this audit on October 2, 2024 — management decision was due April 2, 2025.
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on August 30, 2021 — management decision was due March 2, 2022.
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 to compile the data from these records and assist in the preparation of the schedules of expenditures of federal and state awards for the County. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedules of expenditures of federal and statement awards are prepared in accordance with the Uniform Guidance and the State Single Audit Guidelines. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s schedules of expenditures of federal and state awards, 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: Repeat of Finding 2019-001 Recommendation: We recommend County personnel continue reviewing the County?s schedules of expenditures of federal and state awards. 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.
Show full finding ▾Hide full finding ▴FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2020-002 Financial Reporting for Federal and State Awards Federal CFDA - All State IDs - All Compliance Requirement: Other Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s schedules of expenditures of federal and state awards 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 schedule. 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 to compile the data from these records and assist in the preparation of the schedules of expenditures of federal and state awards for the County. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedules of expenditures of federal and statement awards are prepared in accordance with the Uniform Guidance and the State Single Audit Guidelines. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s schedules of expenditures of federal and state awards, 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: Repeat of Finding 2019-001 Recommendation: We recommend County personnel continue reviewing the County?s schedules of expenditures of federal and state awards. 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.
The current computerized financial system used by Oneida County is considered a legacy software solution, which is at end of life. The resulting end user experience is disjointed and not efficient. Because the Finance Department is small and using an archaic system, we simply do not have the in-house resources to prepare the federal and state awards? schedule. Therefore we anticipate continuing with that audit finding for 2021. Our goal is to have the new system funded in the 2022 budget, and implemented by fall of 2022. Once that is implemented, we will be making changes to current grant reporting procedures and protocols including the review of grant reimbursements and activities by centralized finance team members. We endeavor to begin preparing the grant schedules in-house once that new system is fully implemented.
2019-001
There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements Questioned Costs: None Context: While performing audit procedures, it was noted that management does not internal controls in place to provide proper segregation of duties over grant reporting for the Coronavirus Relief Fund. Cause: Limited personnel trained on grant reporting and internal controls over grant reporting. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County utilize other means of reviewing the reports such as utilizing personnel in the County finance office or accounting personnel in other County departments review the claims prior to submitting them to the granting agency for reimbursement. We also recommend the County review its grant management policy with all department heads on an annual basis. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2020-003 Segregation of Duties ? Grant Reporting Federal Agency: U.S Department of Treasury Federal Program Title: COVID-19 Coronavirus Relief Fund Federal CFDA ? 21.019 State IDs ? N/A Pass-Through Agency: Wisconsin Department of Administration, Wisconsin Department of Health Services Pass-Through Numbers: 115803, 115804, 155805, N/A Award Period: March 1, 2020 - December 31, 2020 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was no review of the reports and claims for reimbursement by someone other than the preparer. Accordingly, this does not allow for a proper segregation of duties for internal control purposes over reporting compliance requirements Questioned Costs: None Context: While performing audit procedures, it was noted that management does not internal controls in place to provide proper segregation of duties over grant reporting for the Coronavirus Relief Fund. Cause: Limited personnel trained on grant reporting and internal controls over grant reporting. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Recommendation: We recommend that the County utilize other means of reviewing the reports such as utilizing personnel in the County finance office or accounting personnel in other County departments review the claims prior to submitting them to the granting agency for reimbursement. We also recommend the County review its grant management policy with all department heads on an annual basis. Views of responsible officials: There is no disagreement with the audit finding.
As discussed above, the staffing and technology limitations in the Finance Department contributes to this finding. The result of current limitations to functionality and access to data, is that non-Finance County personnel have developed work-around processes regarding grant management. Therefore we anticipate continuing with that audit finding for 2021. Our goal is to have the new system funded in the 2022 budget, and implemented by fall of 2022. Once that is implemented, we will be making changes to current grant reporting procedures and protocols including the review of grant reimbursements and activities by centralized finance team members.
FAC accepted this audit on October 11, 2020 — management decision was due April 11, 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 to compile the data from these records and assist in the preparation of the schedules of expenditures of federal and state awards for the County. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not internal controls in place to provide reasonable assurance that schedules of expenditures of federal and statement awards are prepared in accordance with the Uniform Guidance and the State Single Audit Guidelines. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s schedules of expenditures of federal and state awards, 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: Repeat of Finding 2018-001 Recommendation: We recommend County personnel continue reviewing the County?s schedules of expenditures of federal and state awards. 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 ▴Financial Reporting for Federal and State Awards - Federal CFDA - All, State IDs - All Compliance Requirement: Other Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s schedules of expenditures of federal and state awards 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 schedule. 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 to compile the data from these records and assist in the preparation of the schedules of expenditures of federal and state awards for the County. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not internal controls in place to provide reasonable assurance that schedules of expenditures of federal and statement awards are prepared in accordance with the Uniform Guidance and the State Single Audit Guidelines. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s schedules of expenditures of federal and state awards, 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: Repeat of Finding 2018-001 Recommendation: We recommend County personnel continue reviewing the County?s schedules of expenditures of federal and state awards. 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.
Financial Reporting for Federal and State Awards Management believes that the cost of additional staff required to prepare the schedules of expenditures of federal and state awards outweigh the benefits. The County?s Finance Director who has the skill, knowledge and experience to prepare the schedules does provide the auditors with federal and state revenues and expenditures, including reconciling payments from the state payments register to the County?s accounting records, and is responsible for reviewing and evaluating the services performed. The County has controls in place to review and verify the accuracy of the reports, and utilizes a checklist in their review. We have reviewed, approved and accepted responsibility for the schedules of expenditures of federal and state awards.
2018-001
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2014-001
GSA_MIGRATION
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GSA_MIGRATION
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