EIN: 396005646
UEI: EQNNC7B455Z7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 18, 2021. 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 18, 2022 (1588 days ago).
What is a management decision? →Finding 2020-003: Rural Utilities Services - Wastewater Facilities Improvements Program CFDA Number and Title: 10.760 Rural Utilities Services - Wastewater Facilities Improvements Federal Grantor: Wisconsin Department of Agriculture Pass-Through Entity: Not applicable Criteria: The award requires the City to report project costs to the United States Department of Agriculture (USDA) in four quarterly reports within 30 days following the calendar quarter end. Condition/Context: During testing for reporting, two out of the two reports sampled failed to meet the compliance requirement. Report submissions provided were after the 30 day required due date as stated in the USDA and RUS agreement. Cause: The City submitted Form RD 442-2 quarterly reports after the required dates due to the USDA contact turnover. The client contacted USDA prior to the 3rd quarter due date, but no responses were given for guidance to the client due to the turnover. The 4th quarter report was also late due to the USDA not notifying the city, also due to turnover. Effect: Late report submissions may impact the ability for USDA and RUS to complete monitoring procedures. Questioned Costs: None noted. Recommendation: The City should implement processes during a specific part of the month and implement reminders in order to ensure reports are submitted within the required time period. Management?s Response: The utility maintains frequent communications with USDA personnel regarding invoicing, monthly construction updates and quarterly reporting. Quarterly reporting communications and recipient contacts were not revised or provided to the Utilities within the reporting timeframe which led to the delayed submissions. Additionally, the Utilities year-end accounting close process requires more than 30 days to produce materially accurate financial statements and quarterly reporting information. The Utilities have contacted the USDA to address each of these occurrences and will implement internal reporting reminders beginning in the 3rd Quarter of 2021.
Show full finding ▾Hide full finding ▴Finding 2020-003: Rural Utilities Services - Wastewater Facilities Improvements Program CFDA Number and Title: 10.760 Rural Utilities Services - Wastewater Facilities Improvements Federal Grantor: Wisconsin Department of Agriculture Pass-Through Entity: Not applicable Criteria: The award requires the City to report project costs to the United States Department of Agriculture (USDA) in four quarterly reports within 30 days following the calendar quarter end. Condition/Context: During testing for reporting, two out of the two reports sampled failed to meet the compliance requirement. Report submissions provided were after the 30 day required due date as stated in the USDA and RUS agreement. Cause: The City submitted Form RD 442-2 quarterly reports after the required dates due to the USDA contact turnover. The client contacted USDA prior to the 3rd quarter due date, but no responses were given for guidance to the client due to the turnover. The 4th quarter report was also late due to the USDA not notifying the city, also due to turnover. Effect: Late report submissions may impact the ability for USDA and RUS to complete monitoring procedures. Questioned Costs: None noted. Recommendation: The City should implement processes during a specific part of the month and implement reminders in order to ensure reports are submitted within the required time period. Management?s Response: The utility maintains frequent communications with USDA personnel regarding invoicing, monthly construction updates and quarterly reporting. Quarterly reporting communications and recipient contacts were not revised or provided to the Utilities within the reporting timeframe which led to the delayed submissions. Additionally, the Utilities year-end accounting close process requires more than 30 days to produce materially accurate financial statements and quarterly reporting information. The Utilities have contacted the USDA to address each of these occurrences and will implement internal reporting reminders beginning in the 3rd Quarter of 2021.
Corrective Action Plan For the Year Ended December 31, 2020 Finding 2020-003: Rural Utilities Services - Wastewater Facilities Improvements Program CFDA Number and Title: 10.760 Rural Utilities Services - Wastewater Facilities Improvements Federal Grantor: Wisconsin Department of Agriculture Pass-through Entity: Not applicable Criteria: The award requires the City to report project costs to the United States Department of Agriculture (USDA) in four quarterly reports within 30 days following the calendar quarter end. Condition/Context: During testing for reporting, two out of the two reports sampled failed to meet the compliance requirement. Report submissions provided were after the 30 day required due date as stated in the USDA and RUS agreement. Cause: The City submitted Form RD 442-2 quarterly reports after the required dates due to the USDA contact turnover. The client contacted USDA prior to the 3rd quarter due date, but no responses were given for guidance to the client due to the turnover. The 4th quarter report was also late due to the USDA not notifying the city, also due to turnover. Effect: Late report submissions may impact the ability for USDA and RUS to complete monitoring procedures. Questioned Costs: None noted. Recommendation: The City should implement processes during a specific part of the month and implement reminders in order to ensure reports are submitted within the required time period. Corrective Action Plan: The utility maintains frequent communications with USDA personnel regarding invoicing, monthly construction updates and quarterly reporting. Quarterly reporting communications and recipient contacts were not revised or provided to the Utilities within the reporting timeframe which led to the delayed submissions. Additionally, the Utilities year-end accounting close process requires more than 30 days to produce materially accurate financial statements and quarterly reporting information. The Utilities have contacted the USDA to address each of these occurrences and will implement internal reporting reminders beginning in the 3rd Quarter of 2021. Official Responsible for Ensuring the Corrective Action Plan: Utility Finance Director Planned Completion Date for the Corrective Action Plan: December 31, 2021
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