EIN: 386006050
UEI: C9LKJJ1NF213
Audited by: MANER COSTERISAN
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 May 17, 2024. 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 November 17, 2024 (650 days ago).
What is a management decision? →FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
2021-003 ? Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance Federal program U.S. Department of Agriculture - Water and Waste Disposal Systems for Rural Communities (ALN 10.760) Criteria. The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302(6)); 2) Procurement (including bidding and a conflict of interest policy) (?200.318); 3) Allowability of costs charged to federal programs (?200.302(7)); 4) Compensation (personnel and benefits policy) (?200.430 and ?200.431); and 5) Travel costs (including mileage and per diem) (?200.474). Condition. Although the Village has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs, compensation, and travel costs in accordance with the Uniform Guidance. Cause. This condition is a result of the Village?s limited resources. Effect. As a result of this condition, the Village was exposed to increased risk that grant requirements under 2 CFR 200 would not be followed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the Village develop and implement the required policies as soon as practical. View of Responsible Officials. Management concurs and will work at implementing the auditor recommendation as stated above.
Show full finding ▾Hide full finding ▴2021-003 ? Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance Federal program U.S. Department of Agriculture - Water and Waste Disposal Systems for Rural Communities (ALN 10.760) Criteria. The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302(6)); 2) Procurement (including bidding and a conflict of interest policy) (?200.318); 3) Allowability of costs charged to federal programs (?200.302(7)); 4) Compensation (personnel and benefits policy) (?200.430 and ?200.431); and 5) Travel costs (including mileage and per diem) (?200.474). Condition. Although the Village has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs, compensation, and travel costs in accordance with the Uniform Guidance. Cause. This condition is a result of the Village?s limited resources. Effect. As a result of this condition, the Village was exposed to increased risk that grant requirements under 2 CFR 200 would not be followed. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the Village develop and implement the required policies as soon as practical. View of Responsible Officials. Management concurs and will work at implementing the auditor recommendation as stated above.
2021-003 ? Written Policies Required by the Uniform Guidance U.S. Department of Agriculture ? Water and Waste Disposal Systems for Rural Communities (ALN 10.760) Auditor Description of Condition and Effect: Although the Village has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs, compensation, and travel costs in accordance with the Uniform Guidance. As a result of this condition, the Village was exposed to increased risk that grant requirements under 2 CFR 200 would not be followed. Auditor Recommendation: We recommend that the Village develop and implement the required policies as soon as practical. Corrective Action: Management concurs and will work at implementing the auditor recommendation as stated above. Contact Person: Danielle Gross, Village Administrator Due Date: September 30, 2022 Status: In process
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