FAC Explorer

Audit 411346

FY End
2025-12-31
Total Expended
$1.07M
Findings
1
Programs
3
Organization: City of Cedarburg (WI)
Year: 2025 Accepted: 2026-09-18
Auditor: BAKERTILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1230060 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $1.01M Yes 1
21.019 CORONAVIRUS RELIEF FUND $52,147 Yes 0
45.310 GRANTS TO STATES $3,388 Yes 0

Contacts

Name Title Type
KPSGWU36K3Z7 Maureen Hartjes Auditee
2623763907 Paul Frantz Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Cedarburg, Wisconsin (the City) under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
The City has received federal awards from the following pass-through agencies: WI DOA Wisconsin Department of Administration PLLS Prairie Lakes Library System

Finding Details

Finding 2025-002
Finding No. 2025-002 – Review of Vendors for Suspension or Debarment Federal CFDA No. and Program: 66.468 – Drinking Water State Revolving Fund Pass-through Agency: WI DOA Award Number: 45211 Criteria: 2 CFR §200.214 restricts recipients and subrecipients of federal awards from awarding contracts with parties that are debarred, suspended, or otherwise excluded from participating in federal awards. The City should transact with vendors who are not suspended or debarred. Condition/Context: The City does not have a control or process to review vendors to verify they are not suspended or debarred. For this program, two vendors were awarded contracts. During testing, it was noted that the City did not have documentation of the search for suspension or debarment of either vendor. The sample was not a statistically valid sample. Questioned Costs: Unknown Effect: The City could transact with vendors who are suspended or debarred. Recommendation: We recommend that the City review vendors for suspension and debarment during the contracting process and periodically thereafter.