EIN: 396006206
UEI: JQS7XD15EW14
Audited by: Baker Tilly US, LLP
Oversight agency: 10 [Department of Agriculture]
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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 September 23, 2025. 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 23, 2026 (172 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
The annual deposit to the Reserve Account was tested and found to have been made on March 14, 2023, which is after the required deposit date. This (1 of 1) sample was not statistically valid. Cause: Due to staffing limitations, controls to ensure a timely deposit to the Reserve Account were not in place. Effects: Without proper controls in place, the Village may not be in compliance with required debt covenants. Recommendation: We recommend enhancing internal controls to ensure that annual deposits to the Reserve Account are made timely and in accordance with the debt covenants in future periods. Management Response: The Village staff was new and not aware of the deadline. The transfer was made as soon as possible after the error was discovered and a shared calendar event has now been added to ensure this entry is made in a timely manner moving forward.
Show full finding ▾Hide full finding ▴Finding 2023-003 Program Assistance Listing Number and Title: 10.766 Community Facilities Loans and Grants Federal Agency: U.S. Department of Agriculture (USDA) Pass-Through Agency: Not applicable Award Number/Year: Not applicable / 2019, 2022 Criteria: According to the debt covenants of the USDA loan, the Village is required to fund its Reserve Account in the amount of $13,603, annually by March 1, beginning on March 1, 2023, until the Reserve Account is fully funded. Condition: The annual deposit to the Reserve Account was tested and found to have been made on March 14, 2023, which is after the required deposit date. This (1 of 1) sample was not statistically valid. Cause: Due to staffing limitations, controls to ensure a timely deposit to the Reserve Account were not in place. Effects: Without proper controls in place, the Village may not be in compliance with required debt covenants. Recommendation: We recommend enhancing internal controls to ensure that annual deposits to the Reserve Account are made timely and in accordance with the debt covenants in future periods. Management Response: The Village staff was new and not aware of the deadline. The transfer was made as soon as possible after the error was discovered and a shared calendar event has now been added to ensure this entry is made in a timely manner moving forward.
Anticipated Completion Date: January 1, 2025 Finding 2023-003 Condition The annual deposit to the Reserve Account was tested and found to have been made on March 14, 2023, which is after the required deposit date. This (1 of 1) sample was not statistically valid. Corrective Action Plan Corrective Action Planned: There are currently no staff working in a capacity to make the transfer who were here or aware of the deadline. The Transfer was made as soon as possible after the error was discovered and a shared calendar event has now been added to ensure this entry is made in a timely manner moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Ian Haas, Finance Director/Treasurer will be responsible for this entry moving forward. Anticipated Completion Date: September 1, 2024
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
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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