EIN: 396005736
UEI: Z9JZC1G27GH1
Data as of August 19, 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, which was (143 days ago).
What is a management decision? →Finding 2024-002 Repeat of Finding 2023-004 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2021 Federal Agency: U.S. Department of Treasury Pass-through Entity: Not applicable Criteria: Per 2 CFR Part 180, when a nonfederal entity enters into a procurement transaction with another entity for goods or services that equals or exceeds $25,000, also known as a covered transaction, the nonfederal entity must verify that the entity is not suspended or debarred. A nonfederal entity has three options for performing this verification: 1) obtaining a certification from the entity; 2) checking the System for Award Management (SAM) Exclusions (https://www.sam.gov/SAM/) or 3) adding certification language to the contract or subaward with the entity. Condition/Context: The County was not able to provide evidence that the suspension and debarment verification was completed for the three contractors selected for testing. The sample was not statistically valid. Cause: Due to turnover within the purchasing manager position, the verification was not completed. Effect: Payments could be made to an entity that is on the suspended or debarred list. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper processes in place for verifying applicable procurement transactions are not entered into with a suspended or debarred entity. Management's Response: Training has been provided to the County's Purchasing division regarding the requirement to review and record evidence that verification is completed on vendors prior to contracting.
Finding 2024-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2021 Federal Agency: U.S. Department of Treasury Repeat of Finding 2023-004 Condition The County was not able to provide evidence that the suspension and debarment verification was completed for the three contractors selected for testing. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: Training has been provided to the County’s Purchasing division regarding the requirement to review and record evidence that verification is completed on vendors prior to contracting. Name(s) of Contact Person(s) Responsible for Corrective Action: Kristin Vander Kooi, Rock County Finance Director Anticipated Completion Date: September 18, 2024
2023-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 March 26, 2025, which was (512 days ago).
What is a management decision? →Finding 2023-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Repeat of Finding 2022-003 Criteria: The U.S. Department of Treasury issued Compliance and Reporting Guidance on February 28, 2022, which specifies the information to be reported for each contract, grant, loan, transfer or direct payment greater than $50,000 pertaining to the State and Local Fiscal Recovery Funds (SLFRF). The required information includes identification of subrecipients, which are entities that receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF award on behalf of the recipient. Subrecipient relationships require additional monitoring and compliance steps. The direct recipient (the County) is responsible for determining if an entity is considered to be a subrecipient. Condition/Context: One of the two quarterly project expenditure reports tested reported fifteen subrecipients, which does not agree to the County’s determination of the relationship with the entity or the exclusion of subrecipient payments reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Cause: The County did not have internal controls in place requiring an independent person with an understanding of the subrecipient terminology and classification to review the report prior to submission to the US Department of Treasury. Effect: The report was submitted with subrecipient misclassifications. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes in place over completeness and accuracy of reports before submissions to federal agencies are completed. Management's Response: The County finance and administrative team have updated the relationship categories subsequent quarterly reports.
Finding 2023-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Repeat of Finding 2022-003 Condition One of the two quarterly project expenditure reports tested reported fifteen subrecipients, which does not agree to the County’s determination of the relationship with the entity or the exclusion of subrecipient payments reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County finance and administrative team have updated the relationship categories subsequent quarterly reports. Name(s) of Contact Person(s) Responsible for Corrective Action: Kristin Vander Kooi, Rock County Finance Director and Ryan Wiesen, Rock County Assistant Finance Director Anticipated Completion Date: September 18, 2024
2022-003
Finding 2023-004 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Criteria: Per 2 CFR Part 180, when a nonfederal entity enters into a procurement transaction with another entity for goods or services that equals or exceeds $25,000, also known as a covered transaction, the nonfederal entity must verify that the entity is not suspended or debarred. A nonfederal entity has three options for performing this verification: 1) obtaining a certification from the entity; 2) checking the System for Award Management (SAM) Exclusions (https://www.sam.gov/SAM/) or 3) adding certification language to the contract or subaward with the entity. Condition/Context: The County was not able to provide evidence that the suspension and debarment verification was completed for the three contractors selected for testing. The sample was not statistically valid. Cause: Due to turnover within the purchasing manager position, the verification was not completed. Effect: Payments could be made to an entity that is on the suspended or debarred list. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper processes in place for verifying applicable procurement transactions are not entered into with a suspended or debarred entity. Management's Response: Training has been provided to the County’s Purchasing division regarding the requirement to review and record evidence that verification is completed on vendors prior to contracting.
Finding 2023-004 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Condition The County was not able to provide evidence that the suspension and debarment verification was completed for the three contractors selected for testing. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: Training has been provided to the County’s Purchasing division regarding the requirement to review and record evidence that verification is completed on vendors prior to contracting. Name(s) of Contact Person(s) Responsible for Corrective Action: Kristin Vander Kooi, Rock County Finance Director and Ryan Wiesen, Rock County Assistant Finance Director Anticipated Completion Date: September 18, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 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 March 28, 2024, which was (875 days ago).
What is a management decision? →Finding 2022-002 Program ALN: 93.498 Program Title: COVID-19 Provider Relief Fund Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Health and Human Services Repeat of Finding 2021-004 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition/Context: Both reports selected for testing were not reviewed and approved by an independent person separate from the preparer prior to submission to DHS. In addition the amounts reported could not be supported by expense details and awards were incorrectly claimed against expenses when they were meant to be applied against available lost revenues. The sample was not statistically valid. Cause: The County did not have internal control processes and procedures in place requiring an independent person to review the reports before submission to ensure the amounts reported were accurate. Effect: Information within the period reports contained errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to federal agencies.
Finding 2022-002 Program ALN: 93.498 Program Title: COVID-19 Provider Relief Funds Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Health and Human Services Repeat of Finding 2021-004 Condition Two of two reports selected for testing were not reviewed and approved by an independent person separate from the preparer prior to submission to HHS. In addition the County did not maintain supporting documentation to support the amounts reported. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The next report due will include documentation of review and approval by an independent person separate from the preparer. In addition, supporting documentation to support the amounts reported will be maintained. Name(s) of Contact Person(s) Responsible for Corrective Action: Rock Haven Nursing Home Director and Rock Haven Business Manager. Anticipated Completion Date: The corrective action will be completed at the time the next report is due.
2021-004
Finding 2022-003 Program ALN: 21.027 Program Title: COVID-19 State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Treasury Repeat of Finding 2021-007 Criteria: The U.S. Department of Treasury issued Compliance and Reporting Guidance on February 28, 2022 which specifies the information to be reported for each contract, grant, loan, transfer, or direct payment greater than $50,000 pertaining to the State and Local Fiscal Recovery Funds (SLFRF). The required information includes identification of subrecipients which are entities that receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF award on behalf of the recipient. Subrecipient relationships require additional monitoring and compliance steps. The direct recipient (the County) is responsible for determining if an entity is considered to be a subrecipient. Condition/Context: The County reported eight subrecipients within the 2022 Project and Expenditure report to U.S. Treasury which is not in line with the County?s non-subrecipient relationship determination and the zero subrecipient expenditures reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Cause: The County did not have internal controls in place requiring an independent person with an understanding of the subrecipient terminology and classification to review the report prior to submission to the U.S. Department of Treasury. Effect: The report was submitted with subrecipient misclassifications. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes in place over completeness and accuracy of reports before submissions to federal agencies are completed.
Finding 2022-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Treasury Repeat of Finding 2021-007 Condition The County reported eight subrecipients within the 2022 Project and Expenditure report to U.S. Treasury which does not agree with the County?s non-subrecipient relationship determination and the zero subrecipient expenditures reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The next report due to SLFRF will be revised to indicate we have non subrecipient relationships. Name(s) of Contact Person(s) Responsible for Corrective Action: Sherry Oja, Rock County Finance Director. Anticipated Completion Date: The 2023 third quarter report due October 2023 will include the revision.
2021-007
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 28, 2023, which was (1241 days ago).
What is a management decision? →Finding 2021-002 Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Services Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer Condition/Context: All four of the CARS reports tested were not reviewed by an independent person before submission for reimbursement. Both of the special quarterly reports tested were also not reviewed by an independent person nor were they prepared and submitted as required by the state. The sample was not statistically valid sample. Cause: The County did not have internal control procedures in place requiring an independent person to review the reports before submission and ensure the reports were accurately and timely submitted. Effect: Reports were not submitted and those that were submitted could contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to state agencies are completed. Management Response: The CARS reports will be reviewed by a supervisor before submission for reimbursement. Supporting documentation for the review will be kept.
Corrective Action Plan Corrective Action Planned: The CARS reports will be reviewed by a supervisor before submission for reimbursement. Supporting documentation for the review will be kept. Name(s) of Contact Person(s) Responsible for Corrective Action: Katrina Harwood, Health Officer and Kelly Phillips, Account Clerk Anticipated Completion Date: Supervisors who oversee grants that support their program areas began reviewing CARS reports in January 2022 as a result of a departmental process improvement. Grant CARS reports will continue to be reviewed by supervisors on a monthly basis.
Finding 2021-003 Program Federal Assistance Listing Number and Title: 93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Award Number: 47746-2 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Human Services Criteria: Per 2 CFR 200, Subpart E - Cost Principles the accounting practices of the nonfederal entity must be consistent with these cost principles and support the accumulation of costs as required by the principles and must provide for adequate documentation to support costs charged to the Federal award. Condition/Context: Six of the forty items tested used a payroll rate that was higher than the hourly rate supported by the documentation provided. The sample was not statistically valid. Cause: The County currently does not have proper internal controls in place over review and approval of expenditures and related supporting documentation before being submitted to the state agency for reimbursement. Effect: Lack of effective controls over review and approval could result in ineligible expenditures being submitted for reimbursement. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure expenditures are being properly reviewed and approved for compliance and that appropriate supporting documentation exists. Management Response: Pay rates will be sent to the department from Payroll on a monthly basis. Monthly reports will be used to create the CARS reports. This process has been in place for the department since October 2021 as a result of a departmental process improvement.
Corrective Action Plan Corrective Action Planned: Pay rates will be sent to the department from Payroll on a monthly basis. Monthly reports will be used to create the CARS reports. This process has been in place for the department since October 2021 as a result of a departmental process improvement. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise DeRemer, Rock County Payroll Manager, will continue sending monthly wage and fringe reports to Kelly Phillips, Account Clerk, who will use them for the CARS report. When CARS reports are reviewed, Katrina Harwood, Health Officer, (or other supervisor approving the CARS report) will verify that the current wage and fringe rates are included. Seth Loncar, Administrative Services Supervisor, will review all FY 2022 CARS reports to verify correct wage and fringe rates. Anticipated Completion Date: All rates used for FY 2022 will be verified before year end.
Finding 2021-004 Program Federal Assistance Listing Number and Title: 93.498 COVID-19 Provider Relief Funds Award Number: Unknown Federal Agency: U.S. Department of Health Services Pass-Through Agency: None Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (DHS). Condition/Context: The period two report selected for testing and the lost revenue calculation were not reviewed and approved by an independent person separate from the preparer prior to submission to DHS. In addition upon testing the key line items of the report and the lost revenue calculation it was noted that the infection control expenditures and 8 out of the 12 quarters of actual revenues reported did not agree to supporting details without exception. Lost revenues were ultimately underreported by $286,934. The sample was not statistically valid sample. Cause: The County did not have internal control processes and procedures in place requiring an independent person to review the reports before submission to ensure the lost revenue calculation and amounts reported were accurate. Effect: Information within the period reports submitted could and do contain errors. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes over completeness and accuracy of reports are in place before submissions to federal agencies. Management Response: Future reports will be verified by a supervisor prior to submission. Proper documentation of the calculations and review will be kept.
Corrective Action Plan Corrective Action Planned: Future reports will be verified by a supervisor prior to submission. Proper documentation of the calculations and review will be kept. Name(s) of Contact Person(s) Responsible for Corrective Action: Tonya Colvin, Rock Haven Business Manager Anticipated Completion Date: Third quarter of FY 2022
Finding 2021-007 Program Federal Assistance Listing Number and Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number: Unknown Federal Agency: U.S. Department of Treasury Pass-Through Agency: None Criteria: The U.S. Department of Treasury issued Compliance and Reporting Guidance on February 28, 2022 which specifies the information to be reported for each contract, grant, loan, transfer or direct payment greater than $50,000 pertaining to the State and Local Fiscal Recovery Funds (SLFRF). The required information includes identification of subrecipients which are entities that receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF award on behalf of the recipient. Subrecipient relationships require additional monitoring and compliance steps. The direct recipient (the County) is responsible for determining if an entity is considered to be a subrecipient. Condition/Context: The County reported six subrecipients within the 2021 Project and Expenditure report to U.S. Treasury which is not in line with the County's nonsubrecipient relationship determination and the zero subrecipient expenditures reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Cause: The County did not have internal controls in place requiring an independent person with an understanding of the subrecipient terminology and classification to review the report prior to submission to the U.S. Department of Treasury. Effect: The report was submitted with subrecipient misclassifications. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes in place over completeness and accuracy of reports before submissions to federal agencies are completed. Management Response: The County will review all entities reported as subrecipients with the US Treasury reporting system to determine if they were categorized appropriately. The FY 2022 SEFSA will be thoroughly reviewed to ensure all subrecipients are identified.
Corrective Action Plan Corrective Action Planned: The County will review all entities reported as subrecipients with the US Treasury reporting system to determine if they were categorized appropriately. The FY 2022 SEFSA will be thoroughly reviewed to ensure all subrecipients are identified. Name(s) of Contact Person(s) Responsible for Corrective Action: Sherry Oja, Finance Director Anticipated Completion Date: FY 2022 year end
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2022. 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 September 28, 2022, which was (1422 days ago).
What is a management decision? →Finding 2020-002 Program Federal Assistance Listing Number and Title: 21.019 COVID-19 Coronavirus Relief Funds Award Number: Unknown Federal Agency: U.S. Department of Treasury Pass-Through Agency: Wisconsin Department of Administration Criteria: CFR 200.303 Internal Controls require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of reports. Wisconsin DHS requires the County to submit monthly Community Aids Reporting System (CARS) Expenditure Reports for reimbursement. Condition/Context: Local governments were allowed to submit eligible expenditures for reimbursement during four reporting periods. Zero out of the two reports submitted were reviewed or approved by someone other than the preparer prior to submission. The sample was not statistically valid. Cause: The County currently does not have proper internal controls in place over review and approval of reports for accuracy before being submitted to the state agency. Effect: Lack of effective controls over review and approval could result in reports being submitted with errors. Questioned Costs: None. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes in place before reports are submitted to the state agency. Management Response: Vacant positions were filled so there is now staff to review reports.
Finding 2020-002 Program Federal Assistance Listing Number and Title: 21.019 COVID-19 Coronavirus Relief Funds Award Number: Unknown Federal Agency: U.S. Department of Treasury Pass-Through Agency: Wisconsin Department of Administration Criteria: CFR 200.303 Internal Controls require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of reports. Condition/Context: Local governments were allowed to submit eligible expenditures for reimbursement during four reporting periods. Zero out of the two reports submitted were reviewed or approved by someone other than the preparer prior to submission. The sample was not statistically valid. Cause: The County currently does not have proper internal controls in place over review and approval of reports for accuracy before being submitted to the state agency. Effect: Lack of effective controls over review and approval could result in reports being submitted with errors. Questioned Costs: None. Corrective Action Plan Corrective Action Planned: Vacant positions were filled so there is now staff to review reports. Name(s) of Contact Person(s) Responsible for Corrective Action: Sherry Oja, Finance Director Anticipated Completion Date: July 2021
Finding 2020-003 Program Federal Assistance Listing Number and Title: 21.019 COVID-19 Coronavirus Relief Funds Award Number: Unknown Federal Agency: U.S. Department of Treasury Pass-Through Agency: Wisconsin Department of Administration Criteria: Under section 4.2 and 4.3 of Wisconsin Department of Administration's Routes to Recovery program guidance, which was based on the United States Department of Treasury's interpretation of guidance to recipients of the funding available under section 601(a) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (?CARES Act?), local governments must have back-up documentation for their expenditures such as payroll or other accounting records or any other documentation showing the amount of the expense, how and when it was paid, and to whom. Condition/Context: Three of the nine payroll items tested could not be supported by sufficient documentation or documentation did not exist. The sample was not statistically valid. Cause: The County currently does not have proper internal controls in place over review and approval of expenditures and related supporting documentation before being submitted to the state agency for reimbursement. Effect: Lack of effective controls over review and approval could result in ineligible expenditures being submitted for reimbursement. Questioned Costs: $2,322 Recommendation: The County should review its internal control procedures to ensure expenditures are being properly reviewed and approved for compliance and appropriate supporting documentation exists. Management Response: Vacant positions were filled so there is now staff to review reports.
Finding 2020-003 Program Federal Assistance Listing Number and Title: 21.019 COVID-19 Coronavirus Relief Funds Award Number: Unknown Federal Agency: U.S. Department of Treasury Pass-Through Agency: Wisconsin Department of Administration Criteria: Under section 4.2 and 4.3 of Wisconsin Department of Administration's Routes to Recovery program guidance, which was based on the United States Department of Treasury's interpretation of guidance to recipients of the funding available under section 601(a) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (?CARES Act?), local governments must have back-up documentation for their expenditures such as payroll or other accounting records or any other documentation showing the amount of the expense, how and when it was paid, and to whom. Condition/Context: Three of the nine payroll items tested could not be supported by sufficient documentation or documentation did not exist. The sample was not statistically valid. Cause: The County currently does not have proper internal controls in place over review and approval of expenditures and related supporting documentation before being submitted to the state agency for reimbursement. Effect: Lack of effective controls over review and approval could result in ineligible expenditures being submitted for reimbursement. Questioned Costs: $2,322 Recommendation: The County should review its internal control procedures to ensure expenditures are being properly reviewed and approved for compliance and that appropriate supporting documentation exists. Corrective Action Plan Corrective Action Planned: Vacant positions were filled so there is now staff to review reports. Name(s) of Contact Person(s) Responsible for Corrective Action: Sherry Oja, Finance Director Anticipated Completion Date: July 2021
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2019. 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 26, 2020, which was (2338 days ago).
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