EIN: 396005733
UEI: Z2BLLP397G73
Audited by: Baker Tilly US, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (152 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 12, 2023 — management decision was due March 12, 2024.
The annual report overstated expenditures to date and review of the report specifically was not documented nor did it discover this error. Cause: The March 2022 annual report was the first report that covered a period of time involving actual expenditures rather than obligations only. There was a misunderstanding of how to complete the report. Effect: Users of the annual report may incorrectly believe that total expenditures for two of the projects had more expenditures as of the reporting date than what the county actually incurred. Questioned Costs: None. Context: There was only one report required during the current year and two of the seven projects reported included erroneously overstated expenditures. The County reported planned expenditures rather than only reporting actual incurred expenditures. The sample was not statistically valid. Recommendation: We recommend that the County review the reporting requirements and implement proper review of the annual reporting process. Someone other than the preparer of the report should provide adequate review prior to finalizing the report. This review should include verification that reported expenditure totals agree to the underlying general ledger detail as of the report date. These procedures should be documented and retained. Views of responsible officials: The responsible officials acknowledge this finding is accurate. The County Accountant will provide documentation of the amounts to report that matches the general ledger detail for Nick Trimner, County Administrator, to review and date prior to recording the annual report.
Show full finding ▾Hide full finding ▴Program: COVID-19 Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Grantor Agency: Wisconsin Department of Treasury Criteria: Based on 42 USC 802 and 803 as implemented by the Treasury's Interim Final Rule and Final Rule at 31 CFR Part 35, recipients of the Coronavirus State and Local Fiscal Recovery Funds are required to submit special reporting on an annual basis. This reporting is to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures for each project. Appropriate review of the reporting should be sufficient to correct errors prior to finalizing the report. Condition: The annual report overstated expenditures to date and review of the report specifically was not documented nor did it discover this error. Cause: The March 2022 annual report was the first report that covered a period of time involving actual expenditures rather than obligations only. There was a misunderstanding of how to complete the report. Effect: Users of the annual report may incorrectly believe that total expenditures for two of the projects had more expenditures as of the reporting date than what the county actually incurred. Questioned Costs: None. Context: There was only one report required during the current year and two of the seven projects reported included erroneously overstated expenditures. The County reported planned expenditures rather than only reporting actual incurred expenditures. The sample was not statistically valid. Recommendation: We recommend that the County review the reporting requirements and implement proper review of the annual reporting process. Someone other than the preparer of the report should provide adequate review prior to finalizing the report. This review should include verification that reported expenditure totals agree to the underlying general ledger detail as of the report date. These procedures should be documented and retained. Views of responsible officials: The responsible officials acknowledge this finding is accurate. The County Accountant will provide documentation of the amounts to report that matches the general ledger detail for Nick Trimner, County Administrator, to review and date prior to recording the annual report.
Corrective Action Planned: Carrie Kyle, County Accountant, will provide documentation of numbers to report that matches the general ledger detail for Nick Trimner, County Administrator to review and date prior to recording the annual report. The next annual report is due March 2024 of which time the County Administrator will review prior to recording the annual report.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
FAC accepted this audit on September 16, 2020 — management decision was due March 16, 2021.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 26, 2017 — management decision was due March 26, 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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