EIN: 416005182
UEI: GSA_MIGRATION
Audited by: WALKER, GIROUX & HAHNE, LLC
Oversight agency: 66 [Environmental Protection Agency]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 21, 2021. 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 21, 2022 (1623 days ago).
What is a management decision? →2020-004. SEGREGATION OF DUTIES ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds CFDA No. 66.458 - Grant Period - Year ended December 31, 2020- Passed through State of Minnesota Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the City's business office, the segregation of accounting functions necessary to ensure adequate internal accounting control is not possible. Effect Because of the weakness in segregation of duties, the City has not provided adequate internal control over its transactions. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations The City Council should constantly be aware of this condition, attempt to segregate duties as much as possible and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City Clerk will continue to monitor all transactions and the City's administration will structure the duties of office personnel to help ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints.
Show full finding ▾Hide full finding ▴2020-004. SEGREGATION OF DUTIES ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds CFDA No. 66.458 - Grant Period - Year ended December 31, 2020- Passed through State of Minnesota Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the City's business office, the segregation of accounting functions necessary to ensure adequate internal accounting control is not possible. Effect Because of the weakness in segregation of duties, the City has not provided adequate internal control over its transactions. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations The City Council should constantly be aware of this condition, attempt to segregate duties as much as possible and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City Clerk will continue to monitor all transactions and the City's administration will structure the duties of office personnel to help ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints.
Finding Number: 2020-004 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action James Paulsen, Executive Administrative Clerk Corrective Action Planned Management agrees with the audit finding. The City Clerk will continue to monitor all transactions and the City's administration will structure the duties of office personnel to help ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints. Anticipated Completion Date Ongoing.
2019-003
FAC accepted this audit on August 17, 2020 — management decision was due February 17, 2021.
2019-003. SEGREGATION OF DUTIES ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds CFDA No. 66.458 ? Grant Period ? Year ended December 31, 2019 ? Passed through State of Minnesota Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the City?s business office, the segregation of accounting functions necessary to ensure adequate internal accounting control is not possible. Effect Because of the weakness in segregation of duties, the City has not provided adequate internal control over its transactions. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations The City Council should constantly be aware of this condition, attempt to segregate duties as much as possible and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City Clerk will continue to monitor all transactions and the City?s administration will structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints.
Show full finding ▾Hide full finding ▴2019-003. SEGREGATION OF DUTIES ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds CFDA No. 66.458 ? Grant Period ? Year ended December 31, 2019 ? Passed through State of Minnesota Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the City?s business office, the segregation of accounting functions necessary to ensure adequate internal accounting control is not possible. Effect Because of the weakness in segregation of duties, the City has not provided adequate internal control over its transactions. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations The City Council should constantly be aware of this condition, attempt to segregate duties as much as possible and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City Clerk will continue to monitor all transactions and the City?s administration will structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints.
Finding Number: 2019-003 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action James Paulsen, Executive Administrative Clerk Corrective Action Planned Management agrees with the audit finding. The City Clerk will continue to monitor all transactions and the City?s administration will structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.
2018-005
2019-004. NONCOMPLIANCE OF CASH MANAGEMENT - REIMBURSEMENT FROM TWO SOURCES ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds CFDA No. 66.458 ? Grant Period ? Year ended December 31, 2019 ? Passed through State of Minnesota Criteria The same invoices/expenditures should not be submitted to two different funding agencies for reimbursement (also known as ?double dipping?).Condition The same invoices/expenditures were submitted for reimbursement from the Iron Range Resources and Rehabilitation Board (IRRRB) and from Capitalization Grants for Clean Water State Revolving Funds. The funding was received in 2020 and would have affected the receivable for the year ended December 31, 2019. Effect The City received funding from two different sources for the same invoices/expenditures (double dipped). The City was not in compliance with cash management grant requirements and the receivable required adjustment to appropriately reflect the overpayment. Cause This occurred because there was a misunderstanding that the same expenditures for an IRRRB grant, could not be funded by both the IRRRB grant and Capitalization Grants for Clean Water State Revolving Funds debt proceeds. Recommendations We recommend the City submit new invoices/expenditure backup to the IRRRB for invoices/expenditures that were not already reimbursed by the Capital Grants for Clean Water State Revolving Funds debt proceeds. The council should review/update their procedures to ensure controls are in place to prevent requesting reimbursement for the same expenditures from two different funding sources. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City will submit new invoices/expenditure backup to the IRRRB for expenditures that were not already reimbursed by the Capital Grants for Clean Water State Revolving Funds debt proceeds. The ?double dipping? of funds would have affected a receivable from the IRRRB but the City corrected the error to properly reflect the correct receivable balance in the financial statements for the year ended December 31, 2019. The City will get the correct expenditure backup to the IRRRB in 2020. The council will update procedures to ensure their controls will prevent similar reporting errors.
Show full finding ▾Hide full finding ▴2019-004. NONCOMPLIANCE OF CASH MANAGEMENT - REIMBURSEMENT FROM TWO SOURCES ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds CFDA No. 66.458 ? Grant Period ? Year ended December 31, 2019 ? Passed through State of Minnesota Criteria The same invoices/expenditures should not be submitted to two different funding agencies for reimbursement (also known as ?double dipping?).Condition The same invoices/expenditures were submitted for reimbursement from the Iron Range Resources and Rehabilitation Board (IRRRB) and from Capitalization Grants for Clean Water State Revolving Funds. The funding was received in 2020 and would have affected the receivable for the year ended December 31, 2019. Effect The City received funding from two different sources for the same invoices/expenditures (double dipped). The City was not in compliance with cash management grant requirements and the receivable required adjustment to appropriately reflect the overpayment. Cause This occurred because there was a misunderstanding that the same expenditures for an IRRRB grant, could not be funded by both the IRRRB grant and Capitalization Grants for Clean Water State Revolving Funds debt proceeds. Recommendations We recommend the City submit new invoices/expenditure backup to the IRRRB for invoices/expenditures that were not already reimbursed by the Capital Grants for Clean Water State Revolving Funds debt proceeds. The council should review/update their procedures to ensure controls are in place to prevent requesting reimbursement for the same expenditures from two different funding sources. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City will submit new invoices/expenditure backup to the IRRRB for expenditures that were not already reimbursed by the Capital Grants for Clean Water State Revolving Funds debt proceeds. The ?double dipping? of funds would have affected a receivable from the IRRRB but the City corrected the error to properly reflect the correct receivable balance in the financial statements for the year ended December 31, 2019. The City will get the correct expenditure backup to the IRRRB in 2020. The council will update procedures to ensure their controls will prevent similar reporting errors.
Finding Number: 2019-004 Finding Title: NONCOMPLIANCE OF CASH MANAGEMENT - REIMBURSEMENT FROM TWO SOURCES Name of Contact Person Responsible for Corrective Action James Paulsen, Executive Administrative Clerk Corrective Action Planned Management agrees with the audit finding. The City will submit new invoices/expenditure backup to the IRRRB for expenditures that were not already reimbursed by the Capital Grants for Clean Water State Revolving Funds debt proceeds. The ?double dipping? of funds would have affected a receivable from the IRRRB but the City corrected the error to properly reflect the correct receivable balance in the financial statements for the year ended December 31, 2019. The City will get the correct expenditure backup to the IRRRB in 2020. The council will update procedures to ensure their controls will prevent similar reporting errors. Anticipated Completion Date The City will complete their corrective action by August 31, 2020.
2018-006
FAC accepted this audit on July 29, 2019 — management decision was due January 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
