EIN: 396005897
UEI: GGTNU4CP2MB1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 9, 2026. 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 January 9, 2027 (136 days from today).
What is a management decision? →In conjunction with the performance of the audit, we observed significant delays in the preparation of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards. Criteria or specific requirement: In accordance with 2 CFR 200.512(a)(1), the City is required to submit the federal data collection form and the reporting package within 30 calendar days after the City received the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The City is also required to submit the WI DHS cost reimbursement awards within nine months after the end of the audit period if funds received from the Department of Health Services exceed $100,000. City management is responsible for establishing and maintaining internal controls over the fair presentation of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards, including disclosures in accordance with the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Effect: The potential exists that a material misstatement of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards could occur and not be prevented or detected by the City’s internal controls in the normal course of business. Cause: The City’s internal controls failed to prepare and submit timely the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards for the year ended December 31, 2023. Repeat Finding: No. Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Views of responsible officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Preparation of the Schedule of Expenditures of Federal and State Awards and Settlement of WI DHS Cost Reimbursement Awards Federal Agencies: U.S. Department of Treasury and U.S. Department of Health and Human Services State Agencies: Wisconsin Dept. of Health Services Federal and State Programs and Assistance Listing Numbers / State IDs: 21.027 and 93.276 Type of Finding: Material Weakness in Internal Control over Compliance – Federal and State Reporting Condition: In conjunction with the performance of the audit, we observed significant delays in the preparation of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards. Criteria or specific requirement: In accordance with 2 CFR 200.512(a)(1), the City is required to submit the federal data collection form and the reporting package within 30 calendar days after the City received the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The City is also required to submit the WI DHS cost reimbursement awards within nine months after the end of the audit period if funds received from the Department of Health Services exceed $100,000. City management is responsible for establishing and maintaining internal controls over the fair presentation of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards, including disclosures in accordance with the Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Effect: The potential exists that a material misstatement of the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards could occur and not be prevented or detected by the City’s internal controls in the normal course of business. Cause: The City’s internal controls failed to prepare and submit timely the schedule of federal and state awards and the settlement of WI DHS cost reimbursement awards for the year ended December 31, 2023. Repeat Finding: No. Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Views of responsible officials: Management agrees with the finding.
Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City is actively working with their auditors to become current with required single audit filings. Name(s) of the contact person(s) responsible for corrective action: Danielle Brown, Director of Finance & Treasurer Planned completion date for corrective action plan: September 30, 2026
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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