EIN: 376002113
UEI: ZKEPVRJJNK24
Audited by: McGuire, Yuhas, Huffman & Buckley, P.C.
Oversight agency: 66 [Environmental Protection Agency]
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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 January 22, 2026. 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 July 22, 2026 (49 days ago).
What is a management decision? →Lack of segregation of duties. Cause: Due to the size of the organization, there is a limited number of accounting staff. Effect: Could adversely affect the Village’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Recommendation: Segregation of duties needs to be increased whenever possible with the personnel available. Response: The Village has segregated as many duties as possible given the small accounting staff.
Show full finding ▾Hide full finding ▴Criteria: Maintain adequate internal controls, including segregation of duties, in order to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Condition: Lack of segregation of duties. Cause: Due to the size of the organization, there is a limited number of accounting staff. Effect: Could adversely affect the Village’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Recommendation: Segregation of duties needs to be increased whenever possible with the personnel available. Response: The Village has segregated as many duties as possible given the small accounting staff.
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-01 and 25-03 - Segregation of Duties. Village of Moweaqua has segregated as many duties as possible given the number of personnel and the budget available.
Lack of adequate internal control over financial reporting. Cause: Due to the size of the organization, there is no staff with sufficient expertise to ensure compliance with all required financial reporting and disclosures. Effect: Could adversely affect the Village’s assurance that financial reporting including the preparation of the Schedule of Expenditures of Federal Awards, is in accordance with the accrual basis of accounting. Recommendation: Obtain necessary expertise. Response: It is not cost effective to do so.
Show full finding ▾Hide full finding ▴Criteria: Compliance with required financial reporting and disclosures. Condition: Lack of adequate internal control over financial reporting. Cause: Due to the size of the organization, there is no staff with sufficient expertise to ensure compliance with all required financial reporting and disclosures. Effect: Could adversely affect the Village’s assurance that financial reporting including the preparation of the Schedule of Expenditures of Federal Awards, is in accordance with the accrual basis of accounting. Recommendation: Obtain necessary expertise. Response: It is not cost effective to do so.
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-02 and 25-04 - Financial Reporting. Village of Moweaqua has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.
The Village made payments to one contractor whose contract agreement did not include provisions (G) and (I) mentioned above. Cause: Village staff was unaware of the need to include these provisions. Effect: Contractors may not be held accountable for noncompliance with these provisions. Recommendation: Future contracts should include these provisions. Response: At the time of receiving this finding, the Village has substantially completed the project for which payments were made to contractors under the contract mentioned above. The Village will include these provisions in future contracts for which payments of federal awards will be made.
Show full finding ▾Hide full finding ▴Criteria: Compliance with Federal Government requirement as outlined in Appendix II to 2 CFR Part 200, “Contract Provisions for Non-Federal Entity Contracts Under Federal Awards” to include provisions (G) Clean Air Act and the Federal Water Pollution Control Act and (I) Byrd Anti-Lobbying Amendment in the Village’s agreement with contractors. Condition: The Village made payments to one contractor whose contract agreement did not include provisions (G) and (I) mentioned above. Cause: Village staff was unaware of the need to include these provisions. Effect: Contractors may not be held accountable for noncompliance with these provisions. Recommendation: Future contracts should include these provisions. Response: At the time of receiving this finding, the Village has substantially completed the project for which payments were made to contractors under the contract mentioned above. The Village will include these provisions in future contracts for which payments of federal awards will be made.
Village of Moweaqua will include in future contracts
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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