EIN: 350512035
UEI: WX92G4ZZ2WN1
Audited by: LWG CPAs & Advisors
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 24, 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 24, 2026 (173 days ago).
What is a management decision? →The organization has a written policy that governs the process for the procurement of materials and services but did not have proper monitoring procedures to prevent those policies from being overridden by management. For the year ended April 30, 2025, Miami-Cass REMC and Subsidiary has failed to properly adhere to the policy regarding procurement of materials and services consistent with control objectives.
Show full finding ▾Hide full finding ▴The organization has a written policy that governs the process for the procurement of materials and services but did not have proper monitoring procedures to prevent those policies from being overridden by management. For the year ended April 30, 2025, Miami-Cass REMC and Subsidiary has failed to properly adhere to the policy regarding procurement of materials and services consistent with control objectives.
Management of Miami-Cass REMC and Subsidiary will properly adhere to its written policy that governs the process for the procurement of materials and services in the future and add additional monitoring to prevent future error. Management agrees with the findings.
For the year ended April 30, 2025, audit adjustments were proposed and adjusted for prepaid expenses and deferred revenue. These accounts were not properly monitored and adjusted during the audit period.
Show full finding ▾Hide full finding ▴For the year ended April 30, 2025, audit adjustments were proposed and adjusted for prepaid expenses and deferred revenue. These accounts were not properly monitored and adjusted during the audit period.
Management of Miami-Cass REMC and Subsidiary will implement procedures to monitor and review accounts throughout the year. Management agrees with the findings.
More than one employee has the ability to complete multiple parts of tasks. For the year ended April 30, 2025, Miami-Cass REMC and Subsidiary has failed to appropriately segregate duties in certain accounting areas consistent with control objectives.
Show full finding ▾Hide full finding ▴More than one employee has the ability to complete multiple parts of tasks. For the year ended April 30, 2025, Miami-Cass REMC and Subsidiary has failed to appropriately segregate duties in certain accounting areas consistent with control objectives.
Management of Miami-Cass REMC and Subsidiary was aware of lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management Agrees with the findings.
Certain costs were allocated to grant eligible area based on construction to be performed in those areas. The amounts that were incorrectly submitted more than once was due to human error. Amounts reimbursed included duplicated costs resulting in ineligible costs being requested and received in the amount of $489,751.87.
Show full finding ▾Hide full finding ▴Certain costs were allocated to grant eligible area based on construction to be performed in those areas. The amounts that were incorrectly submitted more than once was due to human error. Amounts reimbursed included duplicated costs resulting in ineligible costs being requested and received in the amount of $489,751.87.
Management of Miami-Cass REMC and Subsidiary will implement procedures to prevent unallowable costs. In addition, the State of Indiana Office of Community and Rural Affairs will be alerted of the questioned costs. Management agrees with this finding.
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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