EIN: 416005930
UEI: N4KEHZNNBAX4
Audited by: Abdo, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 30, 2026 (167 days ago).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
During our audit, adjustments were needed to record a number of audit adjustments, including the following material entries: ? To adjust capital asset activity and related retainage. ? To adjust state and federal aid revenues and receivables. Criteria: The financial statements are the responsibility of the County's management; therefore, the County must be able to prevent or detect a material misstatement in the financial statements including footnote disclosures. Cause: County staff has not prepared a year-end trial balance reflecting all necessary accounting entries. Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the County?s system of internal control. The audit firm cannot serve as a compensating control over this deficiency. Recommendation: We recommend that management review each journal entry, obtain an understanding of why the entry was necessary and modify procedures to ensure that future corrections are not needed. Management Response: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years. Updated Progress Since Prior Year: No changes have been made to address this finding.
Show full finding ▾Hide full finding ▴2022-002 Material Audit Adjustments Condition: During our audit, adjustments were needed to record a number of audit adjustments, including the following material entries: ? To adjust capital asset activity and related retainage. ? To adjust state and federal aid revenues and receivables. Criteria: The financial statements are the responsibility of the County's management; therefore, the County must be able to prevent or detect a material misstatement in the financial statements including footnote disclosures. Cause: County staff has not prepared a year-end trial balance reflecting all necessary accounting entries. Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the County?s system of internal control. The audit firm cannot serve as a compensating control over this deficiency. Recommendation: We recommend that management review each journal entry, obtain an understanding of why the entry was necessary and modify procedures to ensure that future corrections are not needed. Management Response: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years. Updated Progress Since Prior Year: No changes have been made to address this finding.
2022-002 Material Audit Adjustments CORRECTIVE ACTION PLAN (CAP): 6. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 7. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years. 8. Official Responsible for Ensuring CAP: Angie Steinbach, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 9. Planned Completion Date for CAP: December 31, 2023 10. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Angie Steinbach County Administrator 120
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
During our audit, adjustments were needed to record a number of audit adjustments, including the following material entries: - To adjust capital asset activity. - To adjust state and federal aid revenues and receivables. - To adjust special assessment revenue. Criteria: The financial statements are the responsibility of the County's management; therefore, the County must be able to prevent or detect a material misstatement in the financial statements including footnote disclosures. Cause: County staff has not prepared a year-end trial balance reflecting all necessary accounting entries. Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the County?s system of internal control. The audit firm cannot serve as a compensating control over this deficiency. Recommendation: We recommend that management review each journal entry, obtain an understanding of why the entry was necessary and modify procedures to ensure that future corrections are not needed. Management Response: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years.
Show full finding ▾Hide full finding ▴2021-002 Material Audit Adjustments Condition: During our audit, adjustments were needed to record a number of audit adjustments, including the following material entries: - To adjust capital asset activity. - To adjust state and federal aid revenues and receivables. - To adjust special assessment revenue. Criteria: The financial statements are the responsibility of the County's management; therefore, the County must be able to prevent or detect a material misstatement in the financial statements including footnote disclosures. Cause: County staff has not prepared a year-end trial balance reflecting all necessary accounting entries. Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the County?s system of internal control. The audit firm cannot serve as a compensating control over this deficiency. Recommendation: We recommend that management review each journal entry, obtain an understanding of why the entry was necessary and modify procedures to ensure that future corrections are not needed. Management Response: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years.
2021-002 Material Audit Adjustments CORRECTIVE ACTION PLAN (CAP): 6. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 7. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years. 8. Official Responsible for Ensuring CAP: Angie Steinbach, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 9. Planned Completion Date for CAP: December 31, 2022 10. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Angie Steinbach County Administrator
2020-002
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
During our audit, adjustments were needed to record a number of audit adjustments, including the following material entries: ? To adjust capital asset activity. ? To adjust state and federal aid revenues and receivables. Criteria: The financial statements are the responsibility of the County's management; therefore, the County must be able to prevent or detect a material misstatement in the financial statements including footnote disclosures. Cause: County staff has not prepared a year-end trial balance reflecting all necessary accounting entries. Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the County?s system of internal control. The audit firm cannot serve as a compensating control over this deficiency. Recommendation: We recommend that management review each journal entry, obtain an understanding of why the entry was necessary and modify procedures to ensure that future corrections are not needed. Management Response: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years.
Show full finding ▾Hide full finding ▴2020-002 Material Audit Adjustments Condition: During our audit, adjustments were needed to record a number of audit adjustments, including the following material entries: ? To adjust capital asset activity. ? To adjust state and federal aid revenues and receivables. Criteria: The financial statements are the responsibility of the County's management; therefore, the County must be able to prevent or detect a material misstatement in the financial statements including footnote disclosures. Cause: County staff has not prepared a year-end trial balance reflecting all necessary accounting entries. Effect: This indicates that it would be likely that a misstatement may occur and not be detected by the County?s system of internal control. The audit firm cannot serve as a compensating control over this deficiency. Recommendation: We recommend that management review each journal entry, obtain an understanding of why the entry was necessary and modify procedures to ensure that future corrections are not needed. Management Response: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years.
2020-002 Material Audit Adjustments CORRECTIVE ACTION PLAN (CAP): 6. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 7. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necessary for future audits. The County Finance Manager plans to remedy this finding in future years. 8. Official Responsible for Ensuring CAP: Angie Steinbach, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 9. Planned Completion Date for CAP: December 31, 2021 10. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Angie Steinbach County Administrator
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 11, 2018 — management decision was due April 11, 2019.
FAC accepted this audit on August 16, 2017 — management decision was due February 16, 2018.
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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