EIN: 362815189
UEI: SUVMS9A6HUH1
Audited by: West Central CPA
Oversight agency: 10 [Department of Agriculture]
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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 December 29, 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 June 29, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on February 16, 2022 — management decision was due August 16, 2022.
One invoice was submitted as allowable cost for two different Federal grants. Questioned Cost: None. Context: 1 of 27 invoices reviewed was submitted to both the U.S. Department of Agriculture (USDA) and to the Illinois Department of Commerce and Economic Opportunity (ILDCEO) as allowable grant cost. Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in overpayment from the federal government. Cause: Village failed to notice it had submitted one invoice to USDA which had also been included on ILDCEO requests for payment. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: The Village should implement internal control procedures to prevent and detect duplicate invoice submissions to granting agencies. View of Responsible Official and Planned Corrective Action: We agree with the finding. The Village will implement procedures to ensure the same invoice is not submitted to more than one grant agency.
Show full finding ▾Hide full finding ▴2021-001 ? Allowable Costs - U.S. Department of Agriculture CFDA #: 10.760 Water and Waste Disposal Systems for Rural Communities- Rural Development Federal Award Number: 13-066-0362815189 Federal Award Year: 2019 Finding: The Village has insufficient review processes over the submission of invoices for Federal grants. Criteria: Internal control that assures invoices are only submitted once as required by Federal statues, regulations, and terms and conditions of Federal awards. Condition: One invoice was submitted as allowable cost for two different Federal grants. Questioned Cost: None. Context: 1 of 27 invoices reviewed was submitted to both the U.S. Department of Agriculture (USDA) and to the Illinois Department of Commerce and Economic Opportunity (ILDCEO) as allowable grant cost. Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in overpayment from the federal government. Cause: Village failed to notice it had submitted one invoice to USDA which had also been included on ILDCEO requests for payment. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: The Village should implement internal control procedures to prevent and detect duplicate invoice submissions to granting agencies. View of Responsible Official and Planned Corrective Action: We agree with the finding. The Village will implement procedures to ensure the same invoice is not submitted to more than one grant agency.
Cognizant or Oversight Agency for Audit: U.S. Department of Agriculture Village of Windsor respectfully submits the following corrective action plan for the year ended April 30, 2021. Name and address of independent public accounting firm: Carpentier, Mitchell, Goddard & Company, LLC 4915 21st Avenue A Moline, Illinois 61265 Audit Period: May 1, 2020 to April 30, 2021 The findings from the 2021 schedule of findings and questioned costs are discussed below. Finding: 2021-001 ? Allowable costs - Insufficient review processes over the submission of invoices for Federal grants. Our auditors identified that one invoice was submitted to two different Federal grants. Responsible Individual: James Starcevich, Mayor Corrective Action Plan: We agree with the finding. The Village will implement procedures to ensure the same invoice is not submitted to more than one grant agency. Date of Completion: January 31, 2022
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
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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