CITY OF PRAIRIE DU CHIEN

EIN: 396005577

UEI: GSA_MIGRATION

Data as of August 26, 2026

CITY OF PRAIRIE DU CHIEN2 audit years4 findings
2
Audit Years
4
Total Findings
0
Repeat Findings

FY 2021-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 27, 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 March 27, 2023 (1249 days ago).

What is a management decision? →
2021-001
Other

The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties.

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Finding #2021-001- Lack of Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties.

Corrective Action Plan

Finding #2021-001 ? Lack of Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: The condition is due to limited staff available. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Contact Person: Tina Fuller Anticipated Completion: N/A

About Other →
2021-002
Reporting

Two (2) quarterly progress reports and one (1) semi-annual financial report were not filed with the Department of Commerce within the required time frame after period end. Criteria: The reporting process should occur within the timelines established by the Department of Commerce. Cause: The City had an internal miscommunication on who was filing the reports. Once City staff realized the reports were not being filed, reports were submitted late. Effect: The reports were not available in a timely manner to be used as a means to monitor the operations of the Economic Adjustment Assistance project. Recommendation: We recommend that the City develop procedures or policies to establish timelines for meeting grant reporting requirements Response: We submitted the required reports on time during the second half of the year and will continue to follow established timelines for future grants.

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Finding #2021-002- Filing Required Reports ? Economic Adjustment Assistance (ALN #11.307) Federal Grantor ? U.S. Department of Commerce Condition: Two (2) quarterly progress reports and one (1) semi-annual financial report were not filed with the Department of Commerce within the required time frame after period end. Criteria: The reporting process should occur within the timelines established by the Department of Commerce. Cause: The City had an internal miscommunication on who was filing the reports. Once City staff realized the reports were not being filed, reports were submitted late. Effect: The reports were not available in a timely manner to be used as a means to monitor the operations of the Economic Adjustment Assistance project. Recommendation: We recommend that the City develop procedures or policies to establish timelines for meeting grant reporting requirements Response: We submitted the required reports on time during the second half of the year and will continue to follow established timelines for future grants.

Corrective Action Plan

Finding 2021-002 ? Filing Required Reports ? Economic Adjustment Assistance (ALN #11.307) Federal Grantor ? U.S. Department of Commerce Condition: Two (2) quarterly progress reports and one (1) semi-annual financial reports were not filed with the Department of Commerce within the required time frame after period end. Criteria: The reporting process should occur within the timelines established by the Department of Commerce. Cause: The City had an internal miscommunication on who was filing the reports. Once City staff realized the reports were not being filed, reports were submitted late. Effect: The reports were not available in a timely manner to be used as a means to monitor the operations of the Economic Adjustment Assistance project. Recommendation: We recommend that the City develop procedures or policies to establish timelines for meeting grant reporting requirements. Response: We submitted the required reports on time during the second half of the year and will continue to follow established timelines for future grants. Contact Person: Tina Fuller Anticipated Completion: December 31, 2022

About Reporting →

FY 2018-12-31

FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.

2018-001
Other
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-003
Other
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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