EIN: 830202914
UEI: M89JGC1UA163
Audited by: CASEY PETERSON, LTD.
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
During our testing of the major program, we noted numerous errors on draw requests. In addition, accounting for construction costs and federal grant and loan proceeds under this program were difficult to identify in the records. Criteria: Draw requests should be reviewed to ensure proper management of grant funding. Cause: Town management relied on the engineer and USDA staff to aggregate and monitor costs. Effect: Records related to grant and loan draws were incomplete. Repeat of Prior Finding: No. This is a new finding in the current year. Auditor?s Recommendation: We recommend Town work with engineers to review and approve the draw requests for all grant funding. Each draw request should agree with the Town?s underlying accounting records. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: During our testing of the major program, we noted numerous errors on draw requests. In addition, accounting for construction costs and federal grant and loan proceeds under this program were difficult to identify in the records. Criteria: Draw requests should be reviewed to ensure proper management of grant funding. Cause: Town management relied on the engineer and USDA staff to aggregate and monitor costs. Effect: Records related to grant and loan draws were incomplete. Repeat of Prior Finding: No. This is a new finding in the current year. Auditor?s Recommendation: We recommend Town work with engineers to review and approve the draw requests for all grant funding. Each draw request should agree with the Town?s underlying accounting records. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Condition: During our testing of the major program, we noted numerous errors on draw requests. In addition, accounting for construction costs and federal grant and loan proceeds under this program were difficult to identify in the records. Criteria: Draw requests should be reviewed to ensure proper management of grant funding. Auditor?s Recommendation: We recommend Town work with engineers to review and approve the draw requests for all grant funding. Each draw request should agree with the Town?s underlying accounting records. Management?s Response: Management will hold meetings at least quarterly with contractors, the project engineer, and the state or other funding sources to review construction claims and draw requests. Regular reviews of large-scale projects being paid with federal funding will ensure that costs and activities are properly captured and submitted for reimbursement. Cheryl Schneider, Clerk/Treasurer, is responsible for this corrective action and it will be implemented with all grant draws starting in January 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
The Town requests its auditor to draft the year-end financial statements and related notes. The auditor proposed several adjusting journal entries for the preparation of the financial statements. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Town should have a system of internal control in place related to the preparation of the financial statements. Cause: The Town does not have a system of internal control in place to prepare the financial statements, which is common for a Town of this size due to the limited number of staff. Effect: The Town engages its auditor to draft the financial statements and related notes. There is a risk that errors may occur and not be detected. Repeat of Prior Finding: No - single audit was not required in the prior year. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to decide whether to accept the degree of risk associated with the Town?s auditor drafting the financial statements because of cost or other considerations. If the Town chooses not to accept this risk, a third-party accountant should be engaged to prepare the draft financial statements and related notes. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Water and Waste Disposal Systems for Rural Communities, AL #10.760 Material Weakness Internal Control over Compliance and Noncompliance Drafting the Financial Statements and Related Notes and Schedule of Expenditure of Federal Awards Condition: The Town requests its auditor to draft the year-end financial statements and related notes. The auditor proposed several adjusting journal entries for the preparation of the financial statements. Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Town should have a system of internal control in place related to the preparation of the financial statements. Cause: The Town does not have a system of internal control in place to prepare the financial statements, which is common for a Town of this size due to the limited number of staff. Effect: The Town engages its auditor to draft the financial statements and related notes. There is a risk that errors may occur and not be detected. Repeat of Prior Finding: No - single audit was not required in the prior year. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to decide whether to accept the degree of risk associated with the Town?s auditor drafting the financial statements because of cost or other considerations. If the Town chooses not to accept this risk, a third-party accountant should be engaged to prepare the draft financial statements and related notes. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
U.S. Department of Agriculture Water and Waste Disposal Systems for Rural Communities, AL #10.760 Material Weakness Internal Control over Compliance and Noncompliance Drafting the Financial Statements and Related Notes and Schedule of Expenditure of Federal Awards Condition: The Town lacks the ability to prepare financial statements and related notes. The Town requests its auditor to draft the year-end financial statements and related notes. The auditor proposed several adjusting journal entries for the preparation of the financial statements Criteria: Establishing internal controls over the preparation of the financial statements and drafting the financial statements are the responsibility of management. The Town should have a system of internal control in place related to the preparation of the financial statements. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to decide whether to accept the degree of risk associated with the Town?s auditor drafting the financial statements because of cost or other considerations. If the Town chooses not to accept this risk, a third-party accountant should be engaged to prepare the draft financial statements and related notes. Management?s Response: Management will prepare the schedules and provide the documentation needed for the preparation of the financial statements and related disclosures prior to audit fieldwork. The Clerk/Treasurer will be responsible for this corrective action which will be implemented prior to the Town?s audit for the fiscal year ending June 30, 2022.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Town lacks the ability to prepare financial statements and related notes. The Town requests its auditor to draft the year-end financial statements and related notes. The auditor also proposed several adjusting journal entries for the preparation of the financial statements. Criteria: Establishing internal controls over preparation of the financial statements and drafting the financial statements are the responsibility of management. The Town should have a system of internal control in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Cause: The Town does not have a system of internal control in place to prepare the financial statements, which is common for a Town of this size due to the limited number of staff. Effect: The Town engages its auditor to draft the financial statements and related notes. There is a risk that errors may occur and not be detected. Repeat of Prior Finding: No. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Town?s auditor drafting the financial statements because of cost or other considerations. If the Town chooses not to accept this risk, a third-party accountant should be engaged to prepare the draft financial statements and related notes. View of Management: Management agrees with the finding. A response can be found in theCorrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: The Town lacks the ability to prepare financial statements and related notes. The Town requests its auditor to draft the year-end financial statements and related notes. The auditor also proposed several adjusting journal entries for the preparation of the financial statements. Criteria: Establishing internal controls over preparation of the financial statements and drafting the financial statements are the responsibility of management. The Town should have a system of internal control in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Cause: The Town does not have a system of internal control in place to prepare the financial statements, which is common for a Town of this size due to the limited number of staff. Effect: The Town engages its auditor to draft the financial statements and related notes. There is a risk that errors may occur and not be detected. Repeat of Prior Finding: No. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Town?s auditor drafting the financial statements because of cost or other considerations. If the Town chooses not to accept this risk, a third-party accountant should be engaged to prepare the draft financial statements and related notes. View of Management: Management agrees with the finding. A response can be found in theCorrective Action Plan.
Condition: The Town lacks the ability to prepare financial statements and related notes. The Town requests its auditor to draft the year-end financial statements and related notes. The auditor also proposed several adjusting journal entries for the preparation of the financial statements Criteria: Establishing internal controls over preparation of the financial statements and drafting the financial statements are the responsibility of management. The Town should have a system of internal control in place related to the preparation of the financial statements. In addition, the Uniform Guidance requires the auditee to prepare ppropriate financial statements in accordance with Section 200.510. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Town?s auditor drafting the financial statements because of cost or other considerations. If the Town chooses not to accept this risk, a third-party accountant should be engaged to prepare the draft financial statements and related notes. Management?s Response: Management chooses to accept this risk. Management does not feel it is feasible or financially prudent to engage a third-party accountant. It is our opinion that very little risk is involved.
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