EIN: 396006327
UEI: FL3QLM2RSRF1
Audited by: JOHNSON BLOCK & COMPANY, INC.
Oversight agency: 11 [Department of Commerce]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 14, 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 February 14, 2026 (201 days ago).
What is a management decision? →FAC accepted this audit on July 19, 2021 — management decision was due January 19, 2022.
The Village does not have management personnel with the necessary expertise to prepare the schedule of expenditures of federal awards in accordance with the Uniform Guidance. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the Village?s schedule of expenditures of federal awards. Criteria: The Village should have proper controls in place over the preparation of the schedule of expenditures of federal awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedule of expenditures of federal awards. Effect: The Village?s system of internal control may not prevent, detect, or correct misstatements in the schedule. Auditor?s Recommendation: The auditor will continue to work with the Village, providing information and training where needed, to make the Village?s personnel work knowledgeable about its responsibility for the schedule of expenditures of federal awards. Management Response: This finding has been discussed with the Village?s management and they acknowledge their responsibility for the schedule of expenditures of federal awards. The Village accepts responsibility for the schedule of awards.
Show full finding ▾Hide full finding ▴Condition: The Village does not have management personnel with the necessary expertise to prepare the schedule of expenditures of federal awards in accordance with the Uniform Guidance. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the Village?s schedule of expenditures of federal awards. Criteria: The Village should have proper controls in place over the preparation of the schedule of expenditures of federal awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedule of expenditures of federal awards. Effect: The Village?s system of internal control may not prevent, detect, or correct misstatements in the schedule. Auditor?s Recommendation: The auditor will continue to work with the Village, providing information and training where needed, to make the Village?s personnel work knowledgeable about its responsibility for the schedule of expenditures of federal awards. Management Response: This finding has been discussed with the Village?s management and they acknowledge their responsibility for the schedule of expenditures of federal awards. The Village accepts responsibility for the schedule of awards.
2020-003 Condition: The Village does not have management personnel with the necessary expertise to prepare the schedule of expenditures of federal awards in accordance with Uniform Guidance. Due to limited resources, management has decided to accept certain risks relevant to single audit reporting and relies on the auditor to assist with the preparation of the Village?s schedule of expenditures of federal awards. Criteria: The Village should have proper controls in place over the preparation of the schedule of expenditures of federal awards to ensure accurate reporting. Cause: Management relies on the auditor to assist with the preparation of the schedule of expenditures of federal awards. Effect: The Village?s system of internal control may not prevent, detect, or correct misstatements in the schedule. Auditor?s Recommendation: The auditor will continue to work with the Village, providing information and training where needed, to make the Village?s personnel work knowledgeable about its responsibility for the schedule of expenditures of federal awards. Management Response: This finding has been discussed with the Village?s management and they acknowledge their responsibility for the schedule of expenditures of federal awards. The Village accepts responsibility for the schedule of awards. Contact Person: Cinda Johnson Anticipated Completion: not applicable
Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor?s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
Show full finding ▾Hide full finding ▴Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor?s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
2020-004 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant procedures should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor?s Recommendation: We recommend that the Village work on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Cinda Johnson Anticipated Completion: December 31, 2021
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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