EIN: 476006277
UEI: GSA_MIGRATION
Audited by: GARDNER, LOUTZENHISER & RYAN PC
Oversight agency: 10 [Department of Agriculture]
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 December 7, 2020. 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 June 7, 2021 (1908 days ago).
What is a management decision? →The Village does not have an internal control system designed to provide for the input of the general ledger on a timely manner in order to provide reports for managements review. The bank statements are not being reconciled to the general ledger on a timely basis and the Village board does not receive budget to actual reports for review. Criteria: The Village Board should have ability to review financial information that is current and up to date. Effect of the Condition: The Village Board does not have ability to review financial information in a timely manner to ensure proper posting and budget compliance. Cause of the Condition: The Village does not have the proper software. Recommendation: The Village clerk should start maintaining up to date financial information and provide the board with current reports for review. Auditee Response: Village clerk will start inputting the financial information on a timely manner and get current reports to the board for review.
Show full finding ▾Hide full finding ▴Finding 2019-001: General Ledger Input and review Condition: The Village does not have an internal control system designed to provide for the input of the general ledger on a timely manner in order to provide reports for managements review. The bank statements are not being reconciled to the general ledger on a timely basis and the Village board does not receive budget to actual reports for review. Criteria: The Village Board should have ability to review financial information that is current and up to date. Effect of the Condition: The Village Board does not have ability to review financial information in a timely manner to ensure proper posting and budget compliance. Cause of the Condition: The Village does not have the proper software. Recommendation: The Village clerk should start maintaining up to date financial information and provide the board with current reports for review. Auditee Response: Village clerk will start inputting the financial information on a timely manner and get current reports to the board for review.
General ledger input and review: The Village will implement procedures to ensure financial information is input into general ledger in a timely manner in order for reconciliations and board review.
2018-001
The Village does not have an internal control system designed to provide for the preparation of the financial statements being audited. As auditors, we were requested to draft the financial statements and accompanying notes to the financial statements. This circumstance is not unusual in an organization of this size. Criteria: Government Auditing Standards indicate that the inability to produce financial statements is an internal control deficiency. Effect of the Condition: The auditor is requested to prepare the financial statements. Cause of the Condition: The Village does not find it cost effective to incur the cost to provide for the preparation of the financial statements. Recommendation: The Village should provide appropriate oversight of the preparation of the financial statements. Auditee Response: The Village Board accepts this risk because of the cost of implementing an internal control system which would provide for the preparation of the financial statements being audited.
Show full finding ▾Hide full finding ▴Finding 2019-002: Preparation of financial statements Condition: The Village does not have an internal control system designed to provide for the preparation of the financial statements being audited. As auditors, we were requested to draft the financial statements and accompanying notes to the financial statements. This circumstance is not unusual in an organization of this size. Criteria: Government Auditing Standards indicate that the inability to produce financial statements is an internal control deficiency. Effect of the Condition: The auditor is requested to prepare the financial statements. Cause of the Condition: The Village does not find it cost effective to incur the cost to provide for the preparation of the financial statements. Recommendation: The Village should provide appropriate oversight of the preparation of the financial statements. Auditee Response: The Village Board accepts this risk because of the cost of implementing an internal control system which would provide for the preparation of the financial statements being audited.
Preparation of financial statements: The Village accepts the risk of not providing an internal control system to provide for the preparation of the financial statements due to the increased costs that would be incurred to implement this control. The Village provides oversight for the auditor?s preparation of the financial statements.
2018-002
The limited number of office personnel prevents proper segregation of accounting functions necessary to assure adequate internal control. Criteria: Authorization or approval of transactions, recording of transactions, and custody of assets should normally be segregated from each other. Effect of the Condition: This lack of segregation of duties results in an inadequate overall internal control structure design. Cause of the Condition: The Village does not find it cost effective to employ sufficient office personnel to properly segregate accounting functions. Recommendation: The Village should be aware of the inherent risks associated with improper segregation of accounting functions. The Village should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Management?s Response: The Village Board is aware of this situation and will continue to review its organization and improve segregation of duties.
Show full finding ▾Hide full finding ▴Finding 2019-003: Lack of segregation of duties Condition: The limited number of office personnel prevents proper segregation of accounting functions necessary to assure adequate internal control. Criteria: Authorization or approval of transactions, recording of transactions, and custody of assets should normally be segregated from each other. Effect of the Condition: This lack of segregation of duties results in an inadequate overall internal control structure design. Cause of the Condition: The Village does not find it cost effective to employ sufficient office personnel to properly segregate accounting functions. Recommendation: The Village should be aware of the inherent risks associated with improper segregation of accounting functions. The Village should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Management?s Response: The Village Board is aware of this situation and will continue to review its organization and improve segregation of duties.
Lack of segregation of duties: The Village accepts the risk of not providing segregation of duties due to the increased costs that would be incurred to hire more office employees to implement this control. The Village board provides oversight for the financial information prepared by the clerk.
2018-003
The Village does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards (SEFA) being audited. As auditors, we were requested to draft the SEFA and accompanying notes to the SEFA. This circumstance is not unusual in an organization of this size. Criteria: Government Auditing Standards indicate that the inability to produce the SEFA is a deficiency in internal control over compliance. Effect of the Condition: The auditor is requested to prepare the SEFA. Cause of the Condition: The Village does not find it cost effective to incur the cost to provide for the preparation of the SEFA. Recommendation: The Village should provide appropriate oversight of the preparation of the SEFA. Auditee Response: The Village Board accepts this risk because of the cost of implementing an internal control system which would provide for the preparation of the SEFA being audited.
Show full finding ▾Hide full finding ▴Finding 2019-004: Preparation of schedule of expenditures of federal awards Condition: The Village does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards (SEFA) being audited. As auditors, we were requested to draft the SEFA and accompanying notes to the SEFA. This circumstance is not unusual in an organization of this size. Criteria: Government Auditing Standards indicate that the inability to produce the SEFA is a deficiency in internal control over compliance. Effect of the Condition: The auditor is requested to prepare the SEFA. Cause of the Condition: The Village does not find it cost effective to incur the cost to provide for the preparation of the SEFA. Recommendation: The Village should provide appropriate oversight of the preparation of the SEFA. Auditee Response: The Village Board accepts this risk because of the cost of implementing an internal control system which would provide for the preparation of the SEFA being audited.
Preparation of schedule of expenditures of federal awards: The Village accepts the risk of not providing an internal control system to provide for the preparation of the schedule of expenditures of federal awards (SEFA) due to the increased costs that would be incurred to implement this control. The Village provides oversight for the auditor?s preparation of the SEFA.
2018-004
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
