EIN: 386004657
UEI: TVTMWJLQMKL5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 10, 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 April 10, 2023 (1233 days ago).
What is a management decision? →INTERNAL CONTROLS OVER FEDERAL PROGRAMS - CONDITION: THE VILLAGE DOES NOT HAVE WRITTEN POLICIES AND PROCEDURES FOR INTERNAL CONTROLS OVER FEDERAL PROGRAMS. CRITERIA: THE UNIFORM GUIDANCE REQUIRES AUDITEES TO HAVE WRITTEN POLICIES AND PROCEDURES FOR INTERNAL CONTROLS OVER FEDERAL PROGRAMS. CAUSE: THE VILLAGE DOES NOT ROUTINELY HAVE FEDERAL GRANTS AND HAS NOT FORMALLY DOCUMENTED ITS POLICIES AND PROCEDURES. EFFECT: THE VILLAGE MAY FAIL TO TIMELY DETECT AND CORRECT NONCOMPLIANCE WITHOUT A DOCUMENTED AND COMMUNICATED POLICIES AND PROCEDURE FOR FEDERAL PROGRAMS. RECOMMENDATION: THE VILLAGE SHOULD CONSIDER DOCUMENTING THE CURRENT POLICIES AND PROCEDURES TO FORMALIZE INTERNAL CONTROLS OVER FEDERAL PROGRAMS AND FINANCIAL REPORTING. MANAGEMENT'S RESPONSE: THE VILLAGE HAS BEEN MADE AWARE OF THE REQUIREMENTS AND WILL DEVELOP FORMAL POLICIES AND PROCEDURES OVER FEDERAL PROGRAMS THAT ARE APPROPRIATE FOR THE SIZE OF THE VILLAGE.
Show full finding ▾Hide full finding ▴INTERNAL CONTROLS OVER FEDERAL PROGRAMS - CONDITION: THE VILLAGE DOES NOT HAVE WRITTEN POLICIES AND PROCEDURES FOR INTERNAL CONTROLS OVER FEDERAL PROGRAMS. CRITERIA: THE UNIFORM GUIDANCE REQUIRES AUDITEES TO HAVE WRITTEN POLICIES AND PROCEDURES FOR INTERNAL CONTROLS OVER FEDERAL PROGRAMS. CAUSE: THE VILLAGE DOES NOT ROUTINELY HAVE FEDERAL GRANTS AND HAS NOT FORMALLY DOCUMENTED ITS POLICIES AND PROCEDURES. EFFECT: THE VILLAGE MAY FAIL TO TIMELY DETECT AND CORRECT NONCOMPLIANCE WITHOUT A DOCUMENTED AND COMMUNICATED POLICIES AND PROCEDURE FOR FEDERAL PROGRAMS. RECOMMENDATION: THE VILLAGE SHOULD CONSIDER DOCUMENTING THE CURRENT POLICIES AND PROCEDURES TO FORMALIZE INTERNAL CONTROLS OVER FEDERAL PROGRAMS AND FINANCIAL REPORTING. MANAGEMENT'S RESPONSE: THE VILLAGE HAS BEEN MADE AWARE OF THE REQUIREMENTS AND WILL DEVELOP FORMAL POLICIES AND PROCEDURES OVER FEDERAL PROGRAMS THAT ARE APPROPRIATE FOR THE SIZE OF THE VILLAGE.
THE VILLAGE OF ARMADA WILL CREATE A FEDERAL AWARD ADMINISTRATION POLICY. DUE TO THE VERY MINIMAL TIMES THAT A SINGLE AUDIT IS REQUIRED, THE VILLAGE WILL LOCATE A SIMPLIFIED VERSION TO SUIT OUR REQUIREMENTS.
2021-004
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
CONDITION: The Village does not have written policies and procedures for internal controls over federal programs. CRITERIA: The Uniform Guidance requires auditees to have written policies and procedures for internal controls over federal programs. CAUSE: The Village does not routinely have federal grants and has not formally documented its policies and procedures. EFFECT: The Village may fail to timely detect and correct noncompliance without a documented and communicated policy and procedure for federal programs. RECOMMENDATION: The Village should consider documenting the current policies and procedures to formalize internal controls over federal programs and financial reporting. MANAGMENT'S RESPONSE: The Village has been made aware of the requirements and will develop formal policies and procedures over federal programs that are appropriate for the size of the Village.
Show full finding ▾Hide full finding ▴CONDITION: The Village does not have written policies and procedures for internal controls over federal programs. CRITERIA: The Uniform Guidance requires auditees to have written policies and procedures for internal controls over federal programs. CAUSE: The Village does not routinely have federal grants and has not formally documented its policies and procedures. EFFECT: The Village may fail to timely detect and correct noncompliance without a documented and communicated policy and procedure for federal programs. RECOMMENDATION: The Village should consider documenting the current policies and procedures to formalize internal controls over federal programs and financial reporting. MANAGMENT'S RESPONSE: The Village has been made aware of the requirements and will develop formal policies and procedures over federal programs that are appropriate for the size of the Village.
CONDITION: The Village does not have written policies and procedures for internal controls over federal programs. CORRECTIVE ACTION: The Village of Armada will create a Federal Award Administration Policy.
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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