EIN: 475049656
UEI: CMDJJ4MJPT11
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 17, 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 January 17, 2026 (222 days ago).
What is a management decision? →Segregation of Duties Year ended December 31, 2024 Conditions and Criteria: The Lyons Fire District is a small organization with only one individual involved in the cash receipt and disbursement functions. In addition, this person performs general ledger record keeping and financial reporting functions. Cause: The Fire District is a small organization with a limited number of personnel. Effect: A fundamental element of an effective internal control system is the proper segregation of duties. Proper segregation of duties provides for a system of checks and balances and entails assigning responsibilities of authorizing and recording transactions among different people in the Fire District. A lack of proper segregation of duties increases the exposure to potential risk of error or fraud. Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: We will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will consider having its bank reconciliations reviewed by a Board member.
Show full finding ▾Hide full finding ▴Segregation of Duties Year ended December 31, 2024 Conditions and Criteria: The Lyons Fire District is a small organization with only one individual involved in the cash receipt and disbursement functions. In addition, this person performs general ledger record keeping and financial reporting functions. Cause: The Fire District is a small organization with a limited number of personnel. Effect: A fundamental element of an effective internal control system is the proper segregation of duties. Proper segregation of duties provides for a system of checks and balances and entails assigning responsibilities of authorizing and recording transactions among different people in the Fire District. A lack of proper segregation of duties increases the exposure to potential risk of error or fraud. Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: We will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will consider having its bank reconciliations reviewed by a Board member.
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2025, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
2023-003
FAC accepted this audit on June 16, 2024 — management decision was due December 16, 2024.
Segregation of Duties Year ended December 31, 2023 Conditions and Criteria: The Lyons Fire District is a small organization with only one individual involved in the cash receipt and disbursement functions. In addition, this person performs general ledger record keeping and financial reporting functions. Cause: The Fire District is a small organization with a limited number of personnel. Effect: A fundamental element of an effective internal control system is the proper segregation of duties. Proper segregation of duties provides for a system of checks and balances and entails assigning responsibilities of authorizing and recording transactions among different people in the Fire District. A lack of proper segregation of duties increases the exposure to potential risk of error or fraud. Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: We will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will consider having its bank reconciliations reviewed by a Board member.
Show full finding ▾Hide full finding ▴Segregation of Duties Year ended December 31, 2023 Conditions and Criteria: The Lyons Fire District is a small organization with only one individual involved in the cash receipt and disbursement functions. In addition, this person performs general ledger record keeping and financial reporting functions. Cause: The Fire District is a small organization with a limited number of personnel. Effect: A fundamental element of an effective internal control system is the proper segregation of duties. Proper segregation of duties provides for a system of checks and balances and entails assigning responsibilities of authorizing and recording transactions among different people in the Fire District. A lack of proper segregation of duties increases the exposure to potential risk of error or fraud. Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: We will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will consider having its bank reconciliations reviewed by a Board member.
Segregation of Duties Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2024, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
2022-003
FAC accepted this audit on August 24, 2023 — management decision was due February 24, 2024.
2022-003 Segregation of Duties Year ended December 31, 2022 Conditions and Criteria: The Lyons Fire District is a small organization with only one individual involved in the cash receipt and disbursement functions. In addition, this person performs general ledger record keeping and financial reporting functions. Cause: The Fire District is a small organization with a limited number of personnel. Effect: A fundamental element of an effective internal control system is the proper segregation of duties. Proper segregation of duties provides for a system of checks and balances and entails assigning responsibilities of authorizing and recording transactions among different people in the Fire District. A lack of proper segregation of duties increases the exposure to potential risk of error or fraud. Auditors? Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: We will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will consider having its bank reconciliations reviewed by a Board member.
Show full finding ▾Hide full finding ▴2022-003 Segregation of Duties Year ended December 31, 2022 Conditions and Criteria: The Lyons Fire District is a small organization with only one individual involved in the cash receipt and disbursement functions. In addition, this person performs general ledger record keeping and financial reporting functions. Cause: The Fire District is a small organization with a limited number of personnel. Effect: A fundamental element of an effective internal control system is the proper segregation of duties. Proper segregation of duties provides for a system of checks and balances and entails assigning responsibilities of authorizing and recording transactions among different people in the Fire District. A lack of proper segregation of duties increases the exposure to potential risk of error or fraud. Auditors? Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: We will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will consider having its bank reconciliations reviewed by a Board member.
2022-003 Segregation of Duties Auditors? Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2023, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
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