EIN: 356001170
UEI: GSA_MIGRATION
Audited by: INDIANA STATE BOARD OF ACCOUNTS
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 10, 2020. 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 10, 2021 (1999 days ago).
What is a management decision? →FINDING 2019-003 Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: Department of Agriculture Federal Program: Water and Waste Disposal Systems for Rural Communities CFDA Number: 10.760 Federal Award Number and Year (or Other Identifying Number): FY 2019 Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the Town to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirement. The Clerk-Treasurer prepared and submitted required annual reports without an oversight or review process. The lack of controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause The Town's management had not properly developed a system of internal controls to ensure compliance with the grant agreement and the Reporting compliance requirement. Effect The failure to establish an effective internal control system, which included segregation of duties, placed the Town at risk of noncompliance with the grant agreement and the Reporting compliance requirement. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Town's management establish a system of internal controls to ensure compliance with the grant agreement and the Reporting compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2019-003 Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: Department of Agriculture Federal Program: Water and Waste Disposal Systems for Rural Communities CFDA Number: 10.760 Federal Award Number and Year (or Other Identifying Number): FY 2019 Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the Town to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirement. The Clerk-Treasurer prepared and submitted required annual reports without an oversight or review process. The lack of controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause The Town's management had not properly developed a system of internal controls to ensure compliance with the grant agreement and the Reporting compliance requirement. Effect The failure to establish an effective internal control system, which included segregation of duties, placed the Town at risk of noncompliance with the grant agreement and the Reporting compliance requirement. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Town's management establish a system of internal controls to ensure compliance with the grant agreement and the Reporting compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2019-003 Contact Person Responsible for Corrective Action: Debbie James, Clerk Treasurer Contact Phone Number: 765-369-2711 Views of Responsible Official: We concur with the finding.: Description of Corrective Action Plan: Internal controls will be in place for the Annual USDA Reports. The Clerk Treasurer will prepare and the Council will sign and review. Anticipated Completion Date:December 1, 2020
FAC accepted this audit on August 28, 2019 — management decision was due February 28, 2020.
FAC accepted this audit on August 28, 2019 — management decision was due February 28, 2020.
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 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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