EIN: 416005609
UEI: JBEHV9AVLEH8
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 10 [Department of Agriculture]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2023. 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 26, 2024 (885 days ago).
What is a management decision? →The City does not have a written procurement policy that includes 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 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: 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 ▴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 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 policy that includes 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 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: 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.
2022-006 Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Name(s) of the contact person(s) responsible for corrective action: City council. Planned completion date for corrective action plan: December 31, 2023.
2021-006
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
The City does not have a written procurement policy that includes 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 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: Yes, 2020-003. 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 policy that includes 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 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: Yes, 2020-003. 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.
2020-003
The annual budget and projected cash flow statements required by the grant agreement were not completed. 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, 2020-004. 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. 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, 2020-004. 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.
2020-004
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
The City does not have a written procurement policy that includes 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 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 ▴2020-003 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, 2020 to December 31, 2020 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 policy that includes 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 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.
2020-003 Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Name(s) of the contact person(s) responsible for corrective action: City council. Planned completion date for corrective action plan: December 31, 2023.
The annual budget and projected cash flow statements required by the grant agreement were not completed. 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 ▴2020-004 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, 2020 to December 31, 2020 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. 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.
2020-004 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 finding: The City will implement controls to ensure that reports are submitted timely and accurately. Name(s) of the contact person(s) responsible for corrective action: City council. Planned completion date for corrective action plan: December 31, 2023.
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