EIN: 396031372
UEI: QBZSMSGAZX58
Audited by: CliftonLarsonAllen
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 25, 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 May 25, 2026 (101 days ago).
What is a management decision? →The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County’s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end. Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting in future findings and questioned costs related to federal and state awards administered by the County. The County’s 2023 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: This is a repeat of finding 2023-005. Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2024 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2024-003 Uniform Grant Guidance Implementation Federal Assistance Listing Number – All Federal Agency: All Federal Program Title: All State Identification Number: All State Agency: All State Program Title: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, suspension and debarment, and reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance and the State Single Audit Guidelines requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal and state awards to safeguard federal and state funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County’s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end. Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting in future findings and questioned costs related to federal and state awards administered by the County. The County’s 2023 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: This is a repeat of finding 2023-005. Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2024 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the finding.
Recommendation: CLA recommends the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County worked to update necessary policy and procedures late in 2024 and continued into 2025 with additional plans to gain better understandings and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2025
2023-005
The County did not perform review procedures over the Performance and Expenditure Report prior to submission. Questioned Costs: None Context: During reporting testing, it was noted the County does not have review process in place for reporting. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: No Recommendation: We recommend that there is an appropriate reviewer of the Performance and Expenditure Report. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2024-004 Review of Performance and Expenditure Report Federal Assistance Listing Number – 21.027 Federal Agency: Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Pass-Through Agency: Department of Administration Pass-Through Numbers(s): N/A Award Period: 3/1/2021 – 12/31/2024 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance requires the reporting of costs or activities in an annual Performance and Expenditure Report. Review of the report is an important control over compliance to ensure reports are properly prepared and agree with the County’s actual activity. Condition: The County did not perform review procedures over the Performance and Expenditure Report prior to submission. Questioned Costs: None Context: During reporting testing, it was noted the County does not have review process in place for reporting. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: No Recommendation: We recommend that there is an appropriate reviewer of the Performance and Expenditure Report. Views of Responsible Officials: There is no disagreement with the finding.
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2025
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County’s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Section III – Federal and State Award Findings and Questioned Costs (Continued) FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2023-005 Uniform Grant Guidance Implementation (Continued) Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end. Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting in future findings and questioned costs related to federal and state awards administered by the County. The County’s 2022 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: This is a repeat of finding 2022-004. Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2024 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary.
Show full finding ▾Hide full finding ▴UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2023-005 Uniform Grant Guidance Implementation Federal Assistance Listing Number – All Federal Agency: All Federal program title: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, suspension and debarment, and reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance and the State Single Audit Guidelines requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal and state awards to safeguard federal and state funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County’s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Section III – Federal and State Award Findings and Questioned Costs (Continued) FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2023-005 Uniform Grant Guidance Implementation (Continued) Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end. Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting in future findings and questioned costs related to federal and state awards administered by the County. The County’s 2022 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: This is a repeat of finding 2022-004. Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2024 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary.
Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2024Action planned/taken in response to finding: The County will be reviewing processes and procedures for provider audits for the 2023 audit. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2024
2022-004
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
The County has various policies and procedures in place ot safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County's documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting future findings and questioned costs related to federal and state awards administered by the County. The County's 2022 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: Yes, 2021-004 Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2023 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements hsould be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary.
Show full finding ▾Hide full finding ▴Uniform Grant Guidance Implementation Federal Assistance Listing Number - All Federal Agency: All Federal Program Title: All Pass-Through Agency: All Pass-Through Number(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, suspension and debarment, and reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance and the State Single Audit Guidelines requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal and state awards to safeguard federal and state funds. Condition: The County has various policies and procedures in place ot safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County's documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting future findings and questioned costs related to federal and state awards administered by the County. The County's 2022 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: Yes, 2021-004 Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2023 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements hsould be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary.
Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2023 fiscal year. This assessment should include an evaluation of existing policies and proceudres to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures ot periodically review an dupdate, as considered necessary. Explanation of disagreement with audit finding: There is no disagrement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2023
2021-004
FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end. Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting in future findings and questioned costs related to federal and state awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: Yes Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2022 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary.
Show full finding ▾Hide full finding ▴2021-004 Uniform Grant Guidance Implementation Federal Assistance Listing Number ? All Federal Agency: All Federal program title: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, suspension and debarment, and reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance and the State Single Audit Guidelines requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal and state awards to safeguard federal and state funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance and the State Single Audit Guidelines would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance and the State Single Audit Guidelines requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal and state awards, along with an evaluation of existing policies for compliance with Uniform Guidance and the State Single Audit Guidelines by year-end. Effect: The County could become noncompliant with requirements of Uniform Guidance and the State Single Audit Guidelines, resulting in future findings and questioned costs related to federal and state awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: Yes Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2022 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary.
Uniform Guidance Implementation Recommedation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2022 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Lee Stoehr Planned completion date for corrective action: December 31, 2023
2020-006
FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.
The County did not perform and retain accurate monthly reconciliations between what it records in its records and what is reported to the State of Wisconsin. Criteria: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. The reporting requirements for subrecipients are specified by the pass-through entity. The State Single Audit Guidelines requires the County to perform control activities for ensuring accurate reporting, such as timely and accurate reconciliations. Monthly review of financial information, including claim forms and reconciliations, are an important internal control over compliance to ensure expenditure reimbursement requires are properly prepared and agree with the County?s actual activity. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have procedures in place that ensure proper reporting. Cause: While County staff maintains financial records which document their reconciliation of the general ledger to claim forms, documentation does not always accurately tie to claim forms. Effect: Grant expenditures could be over or under-reported and not detected by County personnel. Recommendation: We recommend the County verify completed reconciliations agree monthly and that they are properly reviewed and approved. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2020-004 Claim Forms and Expenditure Reconciliations Repeat of Finding 2019-003 Federal CFDA, Agency, Program Title - All State IDs ? All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Condition: The County did not perform and retain accurate monthly reconciliations between what it records in its records and what is reported to the State of Wisconsin. Criteria: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. The reporting requirements for subrecipients are specified by the pass-through entity. The State Single Audit Guidelines requires the County to perform control activities for ensuring accurate reporting, such as timely and accurate reconciliations. Monthly review of financial information, including claim forms and reconciliations, are an important internal control over compliance to ensure expenditure reimbursement requires are properly prepared and agree with the County?s actual activity. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have procedures in place that ensure proper reporting. Cause: While County staff maintains financial records which document their reconciliation of the general ledger to claim forms, documentation does not always accurately tie to claim forms. Effect: Grant expenditures could be over or under-reported and not detected by County personnel. Recommendation: We recommend the County verify completed reconciliations agree monthly and that they are properly reviewed and approved. Views of Responsible Officials: There is no disagreement with the finding.
Claim Forms and Expenditure Reconciliations Recommendation: We recommend the County verify completed reconciliations agree monthly and that they are properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will begin to retain adequate support for claim forms and document their reconciliation of the general ledger to the claim forms in addition to implementing a review and approval process over such documentation. Name(s) of the contact person(s) responsible for correction action: Lee Stoehr and Lori Wendorff Planned completion date for corrective action: December 31, 2022
2019-003
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 CliftonLarsonAllen LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of 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 the 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 the finding.
Show full finding ▾Hide full finding ▴FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2020-005 Financial Reporting for Federal and State Awards New finding for year ended December 31, 2020 Federal CFDA - All State IDs ? All Federal Agency: All Federal program title: All CFDA Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Type of Finding: Material Weakness in Internal Control over Compliance 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 CliftonLarsonAllen LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of 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 the 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 the finding.
Financial Reporting for Federal and State Awards Recommendation: We recommend the 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Menominee County will continue to contract with CliftonLarsonAllen LLP to assist with preparation of the required financial reports due to current staffing levels. The Finance Director will continue to review the draft schedule of federal awards and state financial assistance prior to final statements being issued. Name(s) of the contact person(s) responsible for correction action: Lee Stoehr Planned completion date for corrective action: Ongoing
The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2020 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2020-006 Uniform Grant Guidance Implementation New finding for year ended December 31, 2020 Federal CFDA ? All Federal Agency: All Federal program title: All CFDA Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, suspension and debarment, and reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, some lacked proper documentation to determine allowability. Implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not completed an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2020 audit in accordance with the requirements of Uniform Guidance identified several instances where proper documentation was not available to determine appropriateness with respect to direct and material compliance requirements of its major federal awards programs. Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the finding.
Uniform Grant Guidance Implementation Recommendation: We recommend the County complete an assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Lee Stoehr Planned completion date for corrective action: December 31, 2022
The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Questioned Costs: None Context: While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement and suspension and debarment. Cause: The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Effect: Obtaining price quotes or proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of quotes and proposals may cause the County to overpay for supplies or services. The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the County follow their suspension and debarment and purchasing policy related to proposals and small purchases which includes obtaining price quotes from an adequate number of vendors (at least two) and maintaining this documentation. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴FINDING NO. UNIFORM GUIDANCE AND STATE SINGLE AUDIT GUIDELINES FINDINGS 2020-007 Procurement and Suspension and Debarment New finding for year ended December 31, 2020 Federal CFDA ? All Federal Agency: All Federal program title: All CFDA Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.320 Methods of Procurement state that if the small purchases method is used, price or rate quotations must be obtained from an adequate number of qualified sources (at least 2). Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Proposals must be solicited from an adequate number of qualified offerors. Any response to publicized requests for proposals must be considered to the maximum extent practical. Additionally, when a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal 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 did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Questioned Costs: None Context: While performing compliance procedures, it was noted that the County did not follow adopted policies for procurement and suspension and debarment. Cause: The County did not follow controls related to ensuring suspension and debarment status was verified prior to entering into contract with vendors. Effect: Obtaining price quotes or proposals from an adequate number of vendors allows the District to use federal funds in the most fiscally responsible way. The lack of quotes and proposals may cause the County to overpay for supplies or services. The County may contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation: We recommend the County follow their suspension and debarment and purchasing policy related to proposals and small purchases which includes obtaining price quotes from an adequate number of vendors (at least two) and maintaining this documentation. Views of Responsible Officials: There is no disagreement with the audit finding.
Procurement and Suspension and Debarment Recommendation: We recommend the County follow their suspension and debarment and purchasing policy related to proposals and small purchases which includes obtaining price quotes from an adequate number of vendors (at least two) and maintaining this documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County started to implement additional procedures and controls during the year ended December 31, 2018 related to Uniform Guidance, but never completed the process. The County will continue to evaluate current policies and improve them to be in compliance with Uniform Guidance. In addition, the County is contracting with CLA to gain additional understanding and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Lee Stoehr Planned completion date for corrective action: December 31, 2022
FAC accepted this audit on September 28, 2018 — management decision was due March 28, 2019.
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2016-006
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2016-008
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2016-010
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2016-007
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
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2014-005
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2014-006
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2015-001
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