FAC Explorer

Audit 413639

FY End
2025-12-31
Total Expended
$4.52M
Findings
1
Programs
7
Organization: City of Rhinelander (WI)
Year: 2025 Accepted: 2026-09-30
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238712 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $4.39M Yes 1
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $54,719 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $31,679 Yes 0
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $27,484 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $15,015 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $3,000 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $2,730 Yes 0

Contacts

Name Title Type
GSMNH48CT1H8 Wendi Bixby Auditee
7153658600 Sheanne Hediger Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the City of Rhinelander (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 and the 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 of Rhinelander, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of Rhinelander. The reporting entity for the City of Rhinelander is based upon criteria established by the Governmental Accounting Standards Board. The City is the primary government according to GASB criteria, while the Rhinelander-Oneida County Airport is a component unit. Federal awards received directly by the Rhinelander-Oneida County Airport are not included in this report since those awards have been audited by other auditors as part of the Oneida County audit and those amounts are reported in a separate report.
WI DNR Wisconsin Department of Natural Resources WI DOT Wisconsin Department of Transportation WEM Wisconsin Emergency Management

Finding Details

Finding 2025-003
Finding 2025-003: Material Weakness - Procurement, Suspension and Debarment Federal Program: Water and Waste Disposal Systems for Rural Communities Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Repeat of Prior Year Finding 2024-003 Criteria: For federal awards after January 1, 2018, guidance provided in 2 CFR part 200.318 requires non-federal entities to establish and follow their own documented procurement procedures that conform to applicable federal law and standards. 2 CFR part 200.320 includes different allowable methods of procurement. Condition/Context: During testing for this program, one of two vendors tested did not go through the appropriate procurement process. The vendor was directly awarded the project. The sample was not a statistically valid sample. Cause: The City has not historically bid out their engineering services and has used the same vendor for all projects. Effect: The City could potentially not have selected an appropriate vendor for the project. Questioned Costs: None noted. Recommendation: The City should ensure contracts are following the procurement process for selection of vendors for federally funded projects. Program personnel should become familiar with the procurement, suspension and debarment rules for federal programs and implement process changes for future projects and retain documentation of such verifications. Views of Responsible Officials: The City will be reviewing its procurement policy to define clearer expectations for the administrative staff to follow.