EIN: 396005751
UEI: XH19DQCMGBK1
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 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 19, 2026 (164 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
There was no review of the annual performance report by a position 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: The County did not have documentation of review and approval of the annual performance report required by the grant. Cause: The County had not completed an assessment of the internal control requirements from the grant and had not identified an individual to review the report for accuracy prior to submission. Effect: The report submitted by the County may contain errors that would not be detected. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any new grants awarded to the County have an internal control assessment performed to document the responsibilities of individuals involved in the grant’s management. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Show full finding ▾Hide full finding ▴Review of Grant Reports Federal Agency: U.S. Department of the Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Direct Program Pass-Through Numbers: N/A Award Period: March 3, 2021 – December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Federal reports filed by the County to the various granting agencies must be accurate, reconcile to the County’s general ledger system. 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 annual performance report by a position 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: The County did not have documentation of review and approval of the annual performance report required by the grant. Cause: The County had not completed an assessment of the internal control requirements from the grant and had not identified an individual to review the report for accuracy prior to submission. Effect: The report submitted by the County may contain errors that would not be detected. Repeat Finding: No Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any new grants awarded to the County have an internal control assessment performed to document the responsibilities of individuals involved in the grant’s management. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any new grants awarded to the County have an internal control assessment performed to document the responsibilities of individuals involved in the grant’s management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Director is developing a procedure to ensure an internal control assessment is performed to document the grant management responsibilities of all grants. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director Planned completion date for corrective action plan: October 31, 2024
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Show full finding ▾Hide full finding ▴2022 ? 001 Preparation of Annual Financial Report Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Condition: Current County staff maintains accounting records which reflect the County?s financial transactions; however, preparing the County?s annual financial report, including note disclosures, involves the selection and application of accounting principles which would require additional experience and knowledge. The County contracts with us and our knowledge of applicable accounting principles, financial statement format, and note disclosures to assist in the preparation of the annual financial report in an efficient manner. However, as independent auditors, CLA cannot be considered part of the County?s internal control system. As part of its internal control over preparation of its financial statements, including disclosures, the County had implemented a comprehensive review procedure to ensure that the financial statements, including note disclosures, are complete and accurate. Criteria or Specific Requirement: The preparation and review of the annual financial report by staff with expertise in financial reporting is an internal control intended to prevent, detect, and correct a potential omission or misstatement in the financial statements or notes or other required state financial reports. Effect: Without our involvement, the County may not be able to completely prepare an annual financial report in accordance with accounting principles generally accepted in the United States of America. Cause: County management has determined that the additional costs associated with training staff to become experienced in applicable accounting principles and note disclosures outweigh the derived benefits. Repeat Finding: Repeat of finding 2021-001 Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Views of Responsible Officials: Refer to the management response per the corrective action plan.
Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Action planned/taken in response to finding: The County?s finance director will assist the County?s auditors in their preparation of the annual finance report and required disclosures. The finance director will thoroughly review this report and disclosures when issued. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the financial statements will be completed by December 31, 2021.
2021-001
Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with audit finding.
Show full finding ▾Hide full finding ▴2022 ? 002 Segregation of Duties ? Grant Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Child Care and Development Block Grant Assistance Listing Number: 93.575 Pass-Through Agency: Wisconsin Department of Children and Families Pass-Through Numbers: 0831, 0840, 0852, 0875 Award Period: 1/1/2022 ? 12/31/2022 State ID?s ? Various programs passed through the Wisconsin Department of Children and Families and Wisconsin Department of Health Services. Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 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. Condition: Grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County?s 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. Questioned Costs: None Context: The County did not include documentation of review and approval by someone other than the preparer on the claims tested during the audit. Cause: The Departments responsible for grant claiming have limited personnel, as such this does not always allow for a review performed by an individual other than the preparer. Effect: There could be the possibility that the client would over- or under-report certain items for reimbursement. Repeat Finding: Repeat of finding 2021-003 Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Views of Responsible Officials: There is no disagreement with audit finding.
Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department head will review all staff prepared grant payment requests for accuracy prior to submission. If the grant payment request is prepared by the department head, the Finance Director will review prior to submission. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The secondary review of grant payment requests will be completed by December 31, 2022.
2021-003
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
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 CLA to compile the data from these records and assist in the preparation of the single audit report for the County. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, 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. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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 audit finding.
Show full finding ▾Hide full finding ▴Financial Reporting for Federal and State Awards Repeat of Finding 2020-002 Federal Assistance Listing ?All State ID?s ? All Type of Finding: Significant Deficiency in Internal Control over Compliance Questioned costs: None Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s single audit report 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 CLA to compile the data from these records and assist in the preparation of the single audit report for the County. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, 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. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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 audit finding.
Financial Reporting for Federal and State Awards Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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. Action planned/taken in response to finding: The County?s finance director will assist the County?s auditors in their preparation of this report and will thoroughly review the completed document. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the Schedules of Federal and State Awards will be completed by December 31, 2021.
2020-002
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 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 CLA to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedule of expenditures of federal and state awards are prepared in accordance with U.S. GAAP. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, 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. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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 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 Repeat of Finding 2019-002 Type of finding: Federal CFDA - All State IDs ? All Significant deficiency in internal control over compliance Compliance requirement: Other Questioned costs: None Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s single audit report 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 CLA to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedule of expenditures of federal and state awards are prepared in accordance with U.S. GAAP. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, 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. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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 audit finding.
The County's finance director will assist the County's auditors in their preparation of this report and will thoroughly review the completed document. There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the Schedules of Federal and State Awards will be completed by December 31, 2021 .
2019-002
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 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 CLA to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedule of expenditures of federal and state awards are prepared in accordance with U.S. GAAP. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, 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. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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: Refer to the management response per the corrective action plan.
Show full finding ▾Hide full finding ▴Financial Reporting for Federal and State Awards Compliance Requirement: Other Questioned Costs: None Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s single audit report 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 CLA to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that schedule of expenditures of federal and state awards are prepared in accordance with U.S. GAAP. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County?s single audit report, 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. Recommendation: We recommend County personnel continue reviewing the County?s single audit report. 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: Refer to the management response per the corrective action plan.
Financial Reporting for Federal and State Awards The County?s finance director will assist the County?s auditors in their preparation of this report and will thoroughly review the completed document. There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Jason Hilger, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the Schedules of Federal and State Awards will be completed by December 31, 2020.
2018-002
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2014-003
GSA_MIGRATION
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GSA_MIGRATION
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