EIN: 416005047
UEI: NRL1ZVFVQ3R7
Audited by: Sterle & Co, Ltd
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 8, 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 8, 2026 (186 days ago).
What is a management decision? →The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: LImited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necesary. Views of Responsible Officials and Corrective Actions: The City agrees with the recommendations and continues to provide oversight as needed.
Show full finding ▾Hide full finding ▴Lack of segregation of duties - Significant Deficiency Criteria: For an effective control system division of accounting, duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. No one individual should have more than one duty related to approval, custody of assets, record keeping, and reconciliation functions. Condition: The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: LImited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necesary. Views of Responsible Officials and Corrective Actions: The City agrees with the recommendations and continues to provide oversight as needed.
The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of the office personnel to ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints.
2023-001
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: Limited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necessary. Views of Responsible Officials and Corrective Actions: The City agress with the recommendations and continues to provide oversight as needed.
Show full finding ▾Hide full finding ▴Lack of segregation of duties - significant deficiency Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. No one individual should have more than one duty related to approval, custody of assets, record keeping, and reconciliation functions. Condition: The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: Limited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necessary. Views of Responsible Officials and Corrective Actions: The City agress with the recommendations and continues to provide oversight as needed.
Lack of segregation of duties - significan deficiency Name of contact person responsible for corrective acttion - Devin Ceglar, City Clerk-Treasurer Corrective action planned - The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of the office personnel to ensure as much segregation of duties as possible within the City's staffing limitations and funding contraints. Anticipated completion date - ongoing
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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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