EIN: 036000521
UEI: GSA_MIGRATION
Audited by: KITTELL, BRANAGAN & SARGENT
Oversight agency: 66 [Environmental Protection Agency]
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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 September 25, 2022. 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 25, 2023 (1262 days ago).
What is a management decision? →Management does not possess the expertise in financial accounting and reporting in order to prepare financial statements or schedule of federal awards in accordance with generally accepted accounting principles. Because of this, there is more than a remote likelihood that a misstatement of the Village?s financial statements that is more than inconsequential will not be prevented or detected. There were over 20 journal entries proposed to management to issue an unmodified opinion. While management made significant improvements in the current year, there still doesn?t appear to be procedures in place to allow management to timely review accounts. Some account balances still had not been reconciled to supporting documentation. Many accounts do not appear to be reconciled timely.
Show full finding ▾Hide full finding ▴Management does not possess the expertise in financial accounting and reporting in order to prepare financial statements or schedule of federal awards in accordance with generally accepted accounting principles. Because of this, there is more than a remote likelihood that a misstatement of the Village?s financial statements that is more than inconsequential will not be prevented or detected. There were over 20 journal entries proposed to management to issue an unmodified opinion. While management made significant improvements in the current year, there still doesn?t appear to be procedures in place to allow management to timely review accounts. Some account balances still had not been reconciled to supporting documentation. Many accounts do not appear to be reconciled timely.
Hired additional staff to free up accountant
2020-001
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
Management does not possess the expertise in financial accounting and reporting in order to prepare financial statements or schedule of federal awards in accordance with generally accepted accounting principles. Because of this, there is more than a remote likelihood that a misstatement of the Village?s financial statements that is more than inconsequential will not be prevented or detected. There were over 20 journal entries proposed to management to issue an unqualified opinion. While management made significant improvements in the current year, there still doesn?t appear to be procedures in place to allow management to timely review accounts. Some account balances still had not been reconciled to supporting documentation. Many accounts do not appear to be reconciled timely.
Show full finding ▾Hide full finding ▴Management does not possess the expertise in financial accounting and reporting in order to prepare financial statements or schedule of federal awards in accordance with generally accepted accounting principles. Because of this, there is more than a remote likelihood that a misstatement of the Village?s financial statements that is more than inconsequential will not be prevented or detected. There were over 20 journal entries proposed to management to issue an unqualified opinion. While management made significant improvements in the current year, there still doesn?t appear to be procedures in place to allow management to timely review accounts. Some account balances still had not been reconciled to supporting documentation. Many accounts do not appear to be reconciled timely.
2020-1 Material Weaknesses in Internal Control Recommendation: Management should evaluate the need to hire additional staff with the financial expertise in financial accounting and reporting. Additional staff may also allow staff to reconcile accounts more timely and decrease the number of journal entries needed to issue an unqualified opinion. Action Taken: Management will evaluate the costs and benefits to hiring additional staff with the financial expertise in financial accounting and reporting.
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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