EIN: 416005058
UEI: J92DB7S1H7K4
Audited by: Bauman Associates 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 February 6, 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 August 6, 2025 (389 days ago).
What is a management decision? →The annual budget and projected cash flow statements required by the grant agreement were not completed timely. The City does not have procedures in place to ensure required reports under the Transparency Act are prepared and submitted. Questioned Costs: None. Context: The City does not have procedures to ensure the reports required are being completed timely. Cause: The City does not have experience with the requirements of the federal grant. Effect: Noncompliance with reporting requirements. Repeat Finding: Yes - 2022-006. Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. View of Responsible Official: There is no disagreement with the finding. We will work with our USDA contacts and engineer to better understand the required reporting and ensure these budget and other reports are properly and timely filed in 2025.
Show full finding ▾Hide full finding ▴2023-005 Federal Agency: U.S. Department of Agriculture Federal Program Title: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Numbers and Year: CPAP0000001243051 - 2023, CPAP0000001243052 - 2023 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Reporting Procedures Criteria or Specific Requirement: The grant agreement specifies reporting requirements. Condition: The annual budget and projected cash flow statements required by the grant agreement were not completed timely. The City does not have procedures in place to ensure required reports under the Transparency Act are prepared and submitted. Questioned Costs: None. Context: The City does not have procedures to ensure the reports required are being completed timely. Cause: The City does not have experience with the requirements of the federal grant. Effect: Noncompliance with reporting requirements. Repeat Finding: Yes - 2022-006. Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. View of Responsible Official: There is no disagreement with the finding. We will work with our USDA contacts and engineer to better understand the required reporting and ensure these budget and other reports are properly and timely filed in 2025.
Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kristi Lillehaug, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2024.
2022-006
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
The City does not have a written procurement or conflict of interest policy that include components required by Title 2 U.S. Code of Federal Regulations ? 200.318. Questioned Costs: None. Context: The City does not have a federal procurement policy. Cause: The City has not approved a procurement policy that meets the requirements of the Uniform Guidance. Effect: Noncompliance with uniform grant guidance. Repeat Finding: Yes ? 2021-006. Recommendation: We recommend the City adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. View of Responsible Official: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Number and Year: CPAP0000001243051 - 2022, CPAP0000001243052 ? 2022 Award Period: January 1, 2022 to December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Procurement Policy Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. In addition, Title 2 U.S. Code of Federal Regulations ? 200.318 states that the nonfederal entity must use its own documented procurement procedures which reflect applicable state, local and tribal laws and regulations, provided that the procurements conform with applicable federal law and the standards identified in this regulation. Condition: The City does not have a written procurement or conflict of interest policy that include components required by Title 2 U.S. Code of Federal Regulations ? 200.318. Questioned Costs: None. Context: The City does not have a federal procurement policy. Cause: The City has not approved a procurement policy that meets the requirements of the Uniform Guidance. Effect: Noncompliance with uniform grant guidance. Repeat Finding: Yes ? 2021-006. Recommendation: We recommend the City adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. View of Responsible Official: There is no disagreement with the finding.
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City approve a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The City will approve a federal procurement policy and implement controls to ensure it is being followed. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.
2021-006
The annual budget and projected cash flow statements required by the grant agreement were not completed timely. The City does not have procedures in place to ensure required reports under the Transparency Act are prepared and submitted. Questioned Costs: None. Context: The City does not have procedures to ensure the reports required are being completed timely. Cause: The City does not have experience with the requirements of the federal grant. Effect: Noncompliance with reporting requirements. Repeat Finding: Yes ? 2021-007. Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. View of Responsible Official: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2022-006 Federal Agency: U.S. Department of Agriculture Federal Program Title: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Numbers and Year: CPAP0000001243051 - 2022, CPAP0000001243052 ? 2022 Award Period: January 1, 2022 to December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Reporting Procedures Criteria or Specific Requirement: The grant agreement specifies reporting requirements. Condition: The annual budget and projected cash flow statements required by the grant agreement were not completed timely. The City does not have procedures in place to ensure required reports under the Transparency Act are prepared and submitted. Questioned Costs: None. Context: The City does not have procedures to ensure the reports required are being completed timely. Cause: The City does not have experience with the requirements of the federal grant. Effect: Noncompliance with reporting requirements. Repeat Finding: Yes ? 2021-007. Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. View of Responsible Official: There is no disagreement with the finding.
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.
2021-007
FAC accepted this audit on June 12, 2022 — management decision was due December 12, 2022.
The City does not have a written procurement or conflict of interest policy that include components required by Title 2 U.S. Code of Federal Regulations ? 200.318. Questioned Costs: None. Context: The City does not have a federal procurement policy or any purchasing policy on file. Cause: The City has not approved a procurement policy that meets the requirements of the Uniform Guidance. Effect: Noncompliance with uniform grant guidance. Repeat Finding: No. Recommendation: We recommend the City adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. View of Responsible Official: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2021-006 Federal Agency: U.S. Department of Agriculture Federal Program Title: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Award Period: January 1, 2021 to December 31, 2021 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Procurement Policy Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. In addition, Title 2 U.S. Code of Federal Regulations ? 200.318 states that the nonfederal entity must use its own documented procurement procedures which reflect applicable state, local and tribal laws and regulations, provided that the procurements conform with applicable federal law and the standards identified in this regulation. Condition: The City does not have a written procurement or conflict of interest policy that include components required by Title 2 U.S. Code of Federal Regulations ? 200.318. Questioned Costs: None. Context: The City does not have a federal procurement policy or any purchasing policy on file. Cause: The City has not approved a procurement policy that meets the requirements of the Uniform Guidance. Effect: Noncompliance with uniform grant guidance. Repeat Finding: No. Recommendation: We recommend the City adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. View of Responsible Official: There is no disagreement with the finding.
2021-006 Federal Agency: U.S. Department of Agriculture Federal Program Title: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Award Period: 2021 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Recommendation: We recommend the City approve a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The City will approve a federal procurement policy and implement controls to ensure it is being followed. Official Responsible for Ensuring CAP: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for CAP: December 31, 2022. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan.
The annual budget and projected cash flow statements required by the grant agreement were not completed timely. The City does not have procedures in place to ensure required reports under the Transparency Act are prepared and submitted. Questioned Costs: None. Context: The City does not have procedures to ensure the reports required are being completed timely. Cause: The City does not have experience with the requirements of the federal grant. Effect: Noncompliance with reporting requirements. Repeat Finding: No. Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. View of Responsible Official: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2021-007 Federal Agency: U.S. Department of Agriculture Federal Program Title: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Award Period: January 1, 2021 to December 31, 2021 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Reporting Procedures Criteria or Specific Requirement: The grant agreement specifies reporting requirements. Condition: The annual budget and projected cash flow statements required by the grant agreement were not completed timely. The City does not have procedures in place to ensure required reports under the Transparency Act are prepared and submitted. Questioned Costs: None. Context: The City does not have procedures to ensure the reports required are being completed timely. Cause: The City does not have experience with the requirements of the federal grant. Effect: Noncompliance with reporting requirements. Repeat Finding: No. Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. View of Responsible Official: There is no disagreement with the finding.
2021-007 Federal Agency: U.S. Department of Agriculture Federal Program Title: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Award Period: 2021 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Ensuring CAP: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for CAP: December 31, 2022. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan.
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