EIN: 410919541
UEI: GBGKPNHJX6J4
Audited by: Oberloh & Oberloh Ltd
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 2026. 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 December 24, 2026 (116 days from today).
What is a management decision? →Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Proposed Completion Date: The City Council will implement the above procedures immediately.
2024-001
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Proposed Completion Date: The City Council will implement the above procedures immediately.
2024-002
FAC accepted this audit on September 8, 2025 — management decision was due March 8, 2026.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Proposed Completion Date: The City Council will implement the above procedures immediately.
2023-001
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Proposed Completion Date: The City Council will implement the above procedures immediately.
2023-002
FAC accepted this audit on May 18, 2023 — management decision was due November 18, 2023.
The City's Personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full disclosure financial statements required by regulatory basis of accounting for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior Year Findings:2021-001. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Criteria: The City does not have the internal resources to identify all journal entries required to maintain a general ledger and to prepare the full-disclosure financial statements in conformity with regulatory basis of accounting. Condition: The City's Personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full disclosure financial statements required by regulatory basis of accounting for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior Year Findings:2021-001. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Auditor Prepared Financial Statements. Name of Contact Person: Kozanna Hirschman, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction Date: The City Council will implement the above procedures immediately.
2021-001
The City does not have adequate segregation of accounting duties. Cause: There are a limited number of office employees. Effect or Potential Effect: The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. Questioned Cost: None. Context: During our audit, we noted the City does not maintain proper separation within the accounting function of the City to ensure proper segregation of accounting duties. Repeat of Prior-Year Finding: 2021-002. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal control that supports the adequate segregation of duties. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Show full finding ▾Hide full finding ▴Criteria: Internal control that supports the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements requires adequate segregation of accounting duties. Condition: The City does not have adequate segregation of accounting duties. Cause: There are a limited number of office employees. Effect or Potential Effect: The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. Questioned Cost: None. Context: During our audit, we noted the City does not maintain proper separation within the accounting function of the City to ensure proper segregation of accounting duties. Repeat of Prior-Year Finding: 2021-002. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal control that supports the adequate segregation of duties. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Segregation of Duties. Name of Contact Person: Kozanna Hirschman, City Clerk. Corrective Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion date: The City Council will implement the above procedures immediately.
2021-002
FAC accepted this audit on May 19, 2022 — management decision was due November 19, 2022.
The City's Personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full disclosure financial statements required by regulatory basis of accounting for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior Year Findings:2020-001. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Criteria: The City does not have the internal resources to identify all journal entries required to maintain a general ledger and to prepare the full-disclosure financial statements in conformity with regulatory basis of accounting. Condition: The City's Personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full disclosure financial statements required by regulatory basis of accounting for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior Year Findings:2020-001. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Auditor Prepared Financial Statements. Name of Contact Person: John Douville, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction Date: The City Council will implement the above procedures immediately.
2020-001
The City does not have adequate segregation of accounting duties. Cause: There are a limited number of office employees. Effect or Potential Effect: The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. Questioned Cost: None. Context: During our audit, we noted the City does not maintain proper separation within the accounting function of the City to ensure proper segregation of accounting duties. Repeat of Prior-Year Finding: 2020-002. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal control that supports the adequate segregation of duties. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Show full finding ▾Hide full finding ▴Criteria: Internal control that supports the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements requires adequate segregation of accounting duties. Condition: The City does not have adequate segregation of accounting duties. Cause: There are a limited number of office employees. Effect or Potential Effect: The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. Questioned Cost: None. Context: During our audit, we noted the City does not maintain proper separation within the accounting function of the City to ensure proper segregation of accounting duties. Repeat of Prior-Year Finding: 2020-002. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal control that supports the adequate segregation of duties. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Segregation of Duties. Name of Contact Person: John Douville, City Clerk. Corrective Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion date: The City Council will implement the above procedures immediately.
2020-002
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
The City's Personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full disclosure financial statements required by regulatory basis of accounting for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior Year Findings:2019-001. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Criteria: The City does not have the internal resources to identify all journal entries required to maintain a general ledger and to prepare the full-disclosure financial statements in conformity with regulatory basis of accounting. Condition: The City's Personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full disclosure financial statements required by regulatory basis of accounting for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior Year Findings:2019-001. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Auditor Prepared Financial Statements. Name of Contact Person: John Douville, City Clerk. Correction Action: The clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Correction Date: The City Council will implement the above procedures immediately.
2019-001
The City does not have adequate segregation of accounting duties. Cause: There are a limited number of office employees. Effect or Potential Effect: The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. Questioned Cost: None. Context: During our audit, we noted the City does not maintain proper separation within the accounting function of the City to ensure proper segregation of accounting duties. Repeat of Prior-Year Finding: 2019-002. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal control that supports the adequate segregation of duties. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Show full finding ▾Hide full finding ▴Criteria: Internal control that supports the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements requires adequate segregation of accounting duties. Condition: The City does not have adequate segregation of accounting duties. Cause: There are a limited number of office employees. Effect or Potential Effect: The lack of adequate segregation of accounting duties could adversely affect the City's ability to initiate, record, process, and report financial data consistent with the assertions of management in the financial statements. Questioned Cost: None. Context: During our audit, we noted the City does not maintain proper separation within the accounting function of the City to ensure proper segregation of accounting duties. Repeat of Prior-Year Finding: 2019-002. Recommendations: For entities of the City's size, it generally is not practical to obtain the internal control that supports the adequate segregation of duties. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.
Segregation of Duties. Name of Contact Person: John Douville, City Clerk. Corrective Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion date: The City Council will implement the above procedures immediately.
2019-002
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