EIN: 396006232
UEI: UQALTSEZNB73
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2025 (516 days ago).
What is a management decision? →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 Village 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.
Show full finding ▾Hide full finding ▴Finding #2023-001 – 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 Village 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.
Finding #2023-001- Limited 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 Village 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: Molly Roskams, Clerk/Treasurer Anticipated Completion: Not applicable
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. This includes systems that are designed to limit access or control of any one individual to your government?s assets, and to achieve a higher likelihood that errors or irregularities in your processes would be discovered by your staff. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. Currently, the Village does not have the following controls in place: -Persons processing accounts payable have the ability to print and sign checks. -Persons initiating electronic fund transfers are not separate from those authorizing, confirming, or reconciling the transactions. -Review and approval of new vendors is being completed by the same individuals who create new vendors in the software. -Persons preparing the payroll also maintain employee records, change employee rates, and change data in the payroll system. -Account reconciliations are not performed by someone independent of the processing of transactions in the account. -Review and approval of journal entries are not being performed by someone independent of recording journal entries. -Persons reviewing and approving cash receipts also open and distribute mail, collect and record cash receipts, and create and make deposits with the bank. 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. Cause: Limited number of personnel. Recommendation: We recommend that the Village 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 this finding but do not believe it is cost effective to increase personnel to bring about a more effective segregation of duties. The Board President and Village Board approve vendor checks and payroll checks. The Village Board, Clerk/Treasurer, Deputy Clerk/Treasurer and department supervisors will continue to monitor transactions of the Village.
Show full finding ▾Hide full finding ▴Finding #2020-001- Segregation of Duties 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. Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. This includes systems that are designed to limit access or control of any one individual to your government?s assets, and to achieve a higher likelihood that errors or irregularities in your processes would be discovered by your staff. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. Currently, the Village does not have the following controls in place: -Persons processing accounts payable have the ability to print and sign checks. -Persons initiating electronic fund transfers are not separate from those authorizing, confirming, or reconciling the transactions. -Review and approval of new vendors is being completed by the same individuals who create new vendors in the software. -Persons preparing the payroll also maintain employee records, change employee rates, and change data in the payroll system. -Account reconciliations are not performed by someone independent of the processing of transactions in the account. -Review and approval of journal entries are not being performed by someone independent of recording journal entries. -Persons reviewing and approving cash receipts also open and distribute mail, collect and record cash receipts, and create and make deposits with the bank. 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. Cause: Limited number of personnel. Recommendation: We recommend that the Village 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 this finding but do not believe it is cost effective to increase personnel to bring about a more effective segregation of duties. The Board President and Village Board approve vendor checks and payroll checks. The Village Board, Clerk/Treasurer, Deputy Clerk/Treasurer and department supervisors will continue to monitor transactions of the Village.
Finding #2020-001- Segregation of Duties 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. Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. This includes systems that are designed to limit access or control of any one individual to your government?s assets, and to achieve a higher likelihood that errors or irregularities in your processes would be discovered by your staff. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. Currently, the Village does not have the following controls in place: -Persons processing accounts payable have the ability to print and sign checks. -Persons initiating electronic fund transfers are not separate from those authorizing, confirming, or reconciling the transactions. -Review and approval of new vendors is being completed by the same individuals who create new vendors in the software. -Persons preparing the payroll also maintain employee records, change employee rates, and change data in the payroll system. -Account reconciliations are not performed by someone independent of the processing of transactions in the account. -Review and approval of journal entries are not being performed by someone independent of recording journal entries. -Persons reviewing and approving cash receipts also open and distribute mail, collect and record cash receipts, and create and make deposits with the bank. 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. Cause: Limited number of personnel. Recommendation: We recommend that the Village 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 this finding but do not believe it is cost effective to increase personnel to bring about a more effective segregation of duties. The Board President and Village Board approve vendor checks and payroll checks. The Village Board, Clerk/Treasurer, Deputy Clerk/Treasurer and department supervisors will continue to monitor transactions of the Village. Contact Person: Heidi Junk - Clerk Treasurer Anticipated Completion: N/A
Johnson Block and Company, Inc. proposed numerous adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor.
Show full finding ▾Hide full finding ▴Finding #2020-002- Material Adjustments Criteria: Material adjusting journal entries not prepared by the Village before the audit are considered an internal control weakness. Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor.
Finding #2020-002- Material Adjustments Criteria: Material adjusting journal entries not prepared by the Village before the audit are considered an internal control weakness. Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries during the audit process. We deem these entries to be material in relation to the financial statements. Since the Village did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the Village?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: The Village does not have policies and procedures in place to ensure that all transactions are properly recorded on the general ledger prior to the audit. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The Village will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Heidi Junk - Clerk Treasurer Anticipated Completion: N/A
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