EIN: 396005759
UEI: MHK7MKXMLM81
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 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 24, 2026 (153 days ago).
What is a management decision? →The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no review of the report by someone other than the preparer prior to submission to the state. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. This was a finding in the prior year audit and a plan was put into place to address the issue but was not implemented for the 2023 report filed in 2024. Cause: The Department experienced some staffing issues that delayed the implementation of a review process. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: This finding is a repeat finding. The prior year finding number was 2023-004. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2024-12/31/2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no review of the report by someone other than the preparer prior to submission to the state. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. This was a finding in the prior year audit and a plan was put into place to address the issue but was not implemented for the 2023 report filed in 2024. Cause: The Department experienced some staffing issues that delayed the implementation of a review process. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: This finding is a repeat finding. The prior year finding number was 2023-004. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual WIMCR reporting to be completed by Waushara County DHS Finance team; Financial Manager and/or Financial Assistant. If both positions are fully employed both positions need to review and sign off on data prior to submission. If one of the positions is vacant a second review of data and signoff needs to be done by someone else within DHS – likely the DHS Director. Name(s) of the contact person(s) responsible for corrective action: Peder Culver, Finance Manager, Clara Voigtlander, DHS Director Planned completion date for corrective action plan: Action plan in place 2025 reporting in 2026.
2023-004
FAC accepted this audit on September 19, 2024 — management decision was due March 19, 2025.
The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. The 2022 annual report filed in 2023 was filed prior to the finalization of the County’s 2022 single audit and the corrective action for the 2022 finding was developed. Cause: The Department does not have a review process to catch errors in WIMCR reporting, or to verify that the hours and costs reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: Yes. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴WIMCR Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2023-12/31/2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or Specific Requirement: Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. There was no review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. The 2022 annual report filed in 2023 was filed prior to the finalization of the County’s 2022 single audit and the corrective action for the 2022 finding was developed. Cause: The Department does not have a review process to catch errors in WIMCR reporting, or to verify that the hours and costs reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: Yes. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
WIMCR Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual WIMCR reporting to be completed by Waushara County DHS Finance team; Financial Manager and/or Financial Assistant. If both positions are fully employed both positions need to review and sign off on data prior to submission. If one of the positions is vacant a second review of data and sign-off needs to be done by someone else within DHS – likely the DHS Director. Name(s) of the contact person(s) responsible for corrective action: Peder Culver, Finance Manager, Clara Voigtlander, DHS Director Planned completion date for corrective action plan: Action plan will be in place for 2023 reporting during 2024.
2022-006
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The County's Health Department verifies suspension and debarment status when there is a new vendor but did not continue to verify there was no change in that status in subsequent years when the vendor was used again. Questioned Costs: None Context: The one vendor used during 2022 that met the covered transaction threshold did not have any review completed by the County's public health department to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The County's Health Department misunderstood when verification of suspension and debarment status needs to be completed. Effect: County could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding: Yes. The prior year finding was Finding 2021-004. Recommendation: We recommend the County use sam.gov or the ELPS listing to review clients prior to entering into procurement transactions in excess of the covered transaction threshold in accordance with the Uniform Guidance. We also recommend that there is a review of this documentation prior to approval of use of the vendor and that documentation of the search and approval is maintained. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-004 Suspension and Debarment Federal Agency: US Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): 155811 Award Period: 3/3/2021-12/31/2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The County's Health Department verifies suspension and debarment status when there is a new vendor but did not continue to verify there was no change in that status in subsequent years when the vendor was used again. Questioned Costs: None Context: The one vendor used during 2022 that met the covered transaction threshold did not have any review completed by the County's public health department to ensure they were not suspended or debarred when initiating covered transactions in the current year. Cause: The County's Health Department misunderstood when verification of suspension and debarment status needs to be completed. Effect: County could contract with a vendor that has been suspended or debarred from receiving federal funds. Repeat Finding: Yes. The prior year finding was Finding 2021-004. Recommendation: We recommend the County use sam.gov or the ELPS listing to review clients prior to entering into procurement transactions in excess of the covered transaction threshold in accordance with the Uniform Guidance. We also recommend that there is a review of this documentation prior to approval of use of the vendor and that documentation of the search and approval is maintained. View of Responsible Officials: There is no disagreement with the audit finding.
U.S. Department of the Treasury and Wisconsin Department of Health Services (DHS) 2022-004 Suspension and Debarment Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the County use sam.gov or the ELPS listing to review clients prior to entering into procurement transactions in excess of the covered transaction threshold in accordance with the Uniform Guidance. We also recommend that there is a review of this documentation prior to approval of use of the vendor and that documentation of the search and approval is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Departments have been given instructions on how to use the sam.gov website, some have worked with CLA to make sure necessary proof is documented and we continue to remind departments at department head meetings as well as in emails when departments are making purchases. Name(s) of the contact person(s) responsible for corrective action: Sarah Luchini Planned completion date for corrective action plan: 2023
2021-004
The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. The County's Human Services department had turnover in various fiscal and management positions in 2021 and 2022. The preparation of the 2021 WIMCR cost report to be filed in 2022 was outsourced to a contracted employee who worked remotely. There was no review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. When the county was working on the 2022 report and comparing to 2021, the human services fiscal manager noted errors in the hours reported for a few employees. Documentation of support used for report preparation was not retained by the County. County was able to reprint reports that materially matched what was reported. Cause: The Department does not have a review process to catch errors in WIMCR reporting, or to verify that the hours and costs reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-006 WIMCR Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Number(s): WIMCR Award Period: 1/1/2022-12/31/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: State single audit guidelines 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." Review of the report and supporting documentation by someone other than the preparer prior to submitting the report is an internal control intended to prevent or decrease the occurrence of errors. Condition: The County files Wisconsin Medicaid Cost Reporting (WIMCR) annually with the State of Wisconsin. The County's Human Services department had turnover in various fiscal and management positions in 2021 and 2022. The preparation of the 2021 WIMCR cost report to be filed in 2022 was outsourced to a contracted employee who worked remotely. There was no review of the report by someone other than the prior to submission to the state was completed. Questioned Costs: None Context: While performing audit procedures, it was noted that no one reviewed the report prior to submitting the report to the state. When the county was working on the 2022 report and comparing to 2021, the human services fiscal manager noted errors in the hours reported for a few employees. Documentation of support used for report preparation was not retained by the County. County was able to reprint reports that materially matched what was reported. Cause: The Department does not have a review process to catch errors in WIMCR reporting, or to verify that the hours and costs reported matches supporting documentation. Effect: Reported expenditures may not reconcile to County's recorded general ledger expenditures and amounts may be over or under reported. Repeat Finding: No. Recommendation: We recommend the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. View of Responsible Officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services and Wisconsin Department of Health Services (DHS) 2022-006 WIMCR Reporting Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual WIMCR reporting to be completed by Waushara County DHS Finance team; Financial Manager and/or Financial Assistant. If both positions are fully employed both positions need to review and sign off on data prior to submission. If one of the positions is vacant a second review of data and sign-off needs to be done by someone else within DHS ? likely the DHS Director. Name(s) of the contact person(s) responsible for corrective action: Peder Culver, Finance Manager, Clara Voigtlander, DHS Director Planned completion date for corrective action plan: 2022 WIMCR has been submitted. Action plan will be in place for 2023 reporting or sooner, if 2022 WIMCR is re-opened.
FAC accepted this audit on September 24, 2022 — management decision was due March 24, 2023.
The County has established a written Uniform Guidance policy. The County has not implemented formal controls related to ensuring vendors are selected in accordance with this policy. Questioned Costs: None Context: There were two transactions that exceed the County's micropurchase threshold of $3,000 during the granting period. We tested both transactions. Only one of the two procurement transactions in our sample had documentation to support the procurement method chosen. The sample was a statistically valid sample. Cause: The County started the procurement process for some projects before the decision was made to use federal funds for the projects and did not go back to ensure federal procurement methods had been properly followed and documented. Effect: Procurement transactions may not be in compliance with the Uniform Guidance. Recommendation We recommend that the County review its Uniform Guidance policies with all staff to ensure procurement requirements are understood and implement controls to ensure compliance. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: US Department of the Treasury; Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 3/3/2021-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Requirement: Procurement Criteria or Specific Requirement: 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." 2 CFR Section 200.303 requires non-federal entities to establish and maintain effective internal controls over federal awards that provide ?reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: The County has established a written Uniform Guidance policy. The County has not implemented formal controls related to ensuring vendors are selected in accordance with this policy. Questioned Costs: None Context: There were two transactions that exceed the County's micropurchase threshold of $3,000 during the granting period. We tested both transactions. Only one of the two procurement transactions in our sample had documentation to support the procurement method chosen. The sample was a statistically valid sample. Cause: The County started the procurement process for some projects before the decision was made to use federal funds for the projects and did not go back to ensure federal procurement methods had been properly followed and documented. Effect: Procurement transactions may not be in compliance with the Uniform Guidance. Recommendation We recommend that the County review its Uniform Guidance policies with all staff to ensure procurement requirements are understood and implement controls to ensure compliance. View of Responsible Officials: There is no disagreement with the audit finding.
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its Uniform Guidance policies with all staff to ensure procurement requirements are understood and implement controls to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Have County departments review their uniform grant guidance, make sure their guidance is up to date and make sure all new financial staff know what uniform grant guidance are. Name(s) of the contact person(s) responsible for corrective action: Sarah Luchini Planned completion date for corrective action plan: 12/31/22
The County has established a written Uniform Guidance policy. The County has not implemented formal controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Questioned Costs: None Context: There were two transactions that exceeded the $25,000 covered transaction threshold during the granting period. Neither of the two vendors in our sample had any review completed by the County to ensure they were not suspended or debarred when initiating covered transactions in the current year. The sample was a statistically valid sample. Cause: The County started the procurement process for some projects before determining they would claim these costs under ARPA and did not go back to ensure federal suspension and debarment reviews had been properly completed and documented. Effect: The County could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the County use sam.gov or the Excluded Parties List System (EPLS) listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements and implement controls to make sure this review is completed and documented prior to formalizing the contract. View of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: US Department of the Treasury; Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 3/3/2021-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Compliance Requirement: Suspension and Debarment Criteria or Specific Requirement: 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction." 2 CFR Section 200.303 requires non-federal entities to establish and maintain effective internal controls over federal awards that provide ?reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition:The County has established a written Uniform Guidance policy. The County has not implemented formal controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Questioned Costs: None Context: There were two transactions that exceeded the $25,000 covered transaction threshold during the granting period. Neither of the two vendors in our sample had any review completed by the County to ensure they were not suspended or debarred when initiating covered transactions in the current year. The sample was a statistically valid sample. Cause: The County started the procurement process for some projects before determining they would claim these costs under ARPA and did not go back to ensure federal suspension and debarment reviews had been properly completed and documented. Effect: The County could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the County use sam.gov or the Excluded Parties List System (EPLS) listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements and implement controls to make sure this review is completed and documented prior to formalizing the contract. View of Responsible Officials: There is no disagreement with the audit finding.
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: CLA recommends the County use sam.gov or the Excluded Parties List System (EPLS) listing to review vendors at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements and implement controls to make sure this review is completed and documented prior to formalizing the contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Familiarize departments with uniform grant guidance and verify they are using sam.gov to review vendors who have UGG requirements. Name(s) of the contact person(s) responsible for corrective action: Sarah Luchini Planned completion date for corrective action plan: 12/31/22
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2014-002
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