CITY OF HOYT LAKES, MINNESOTA

EIN: 416008696

UEI: GSA_MIGRATION

Data as of August 25, 2026

CITY OF HOYT LAKES, MINNESOTA2 audit years2 findings
2
Audit Years
2
Total Findings
0
Repeat Findings

FY 2021-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 12, 2022. 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 12, 2022 (1352 days ago).

What is a management decision? →
2021-001
Other

2021-001. SEGREGATION OF DUTIES 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. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations City officials and management 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 Administrator 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. ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds ? CFDA No. 66.458? Grant Period ? Year ended December 31, 2021. The significant deficiency of lack of segregation of duties, as discussed in Section II, finding 2021-001, also applies to this grant. Finding: 2021-001 Name of Contact Person: Rebecca Lammi, City Administrator Corrective Action: The City Administrator will attempt to monitor transactions and 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. Proposed Completion Date: The City?s Administrator has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.

Show full finding ▾
Full finding narrative

2021-001. SEGREGATION OF DUTIES 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. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations City officials and management 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 Administrator 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. ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds ? CFDA No. 66.458? Grant Period ? Year ended December 31, 2021. The significant deficiency of lack of segregation of duties, as discussed in Section II, finding 2021-001, also applies to this grant. Finding: 2021-001 Name of Contact Person: Rebecca Lammi, City Administrator Corrective Action: The City Administrator will attempt to monitor transactions and 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. Proposed Completion Date: The City?s Administrator has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.

Corrective Action Plan

Finding Number: 2021-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Rebecca Lammi, City Administrator Corrective Action Planned Management will attempt to monitor transactions and 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.

About Other →

FY 2019-12-31

FAC accepted this audit on May 27, 2020 — management decision was due November 27, 2020.

2019-001
Other

SEGREGATION OF DUTIES 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. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations City officials and management 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-Treasurer 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. ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds ? CFDA No. 66.458? Grant Period ? Year ended December 31, 2019. The significant deficiency of lack of segregation of duties, as discussed in Section II, finding 2019-001, also applies to this grant. Finding: 2019-001 Name of Contact Person: Rebecca Burich, City Clerk-Treasurer Corrective Action: The City Clerk-Treasurer will attempt to monitor transactions and 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. Proposed Completion Date: The City?s Clerk-Treasurer has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.

Show full finding ▾
Full finding narrative

SEGREGATION OF DUTIES 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. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations City officials and management 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-Treasurer 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. ENVIRONMENTAL PROTECTION AGENCY Capitalization Grants for Clean Water State Revolving Funds ? CFDA No. 66.458? Grant Period ? Year ended December 31, 2019. The significant deficiency of lack of segregation of duties, as discussed in Section II, finding 2019-001, also applies to this grant. Finding: 2019-001 Name of Contact Person: Rebecca Burich, City Clerk-Treasurer Corrective Action: The City Clerk-Treasurer will attempt to monitor transactions and 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. Proposed Completion Date: The City?s Clerk-Treasurer has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.

Corrective Action Plan

Corrective Action: The City Clerk-Treasurer will attempt to monitor transactions and 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. Proposed Completion Date: The City?s Clerk-Treasurer has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.

About Other →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.