Audit 367003

2024-004 Uniform Grant Guidance Policies Federal Agency: U.S. Department of Agriculture Federal Program Name: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Number and Year N/A Pass Through Agency: N/A Pass Through Numbers: N/A Award Period: 1/1/2017-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The organization does not have established Uniform Grant Guidance (UGG) policies and procedures in place. Additionally, there are no adequate controls over the reporting process to ensure the accuracy and completeness of financial information. Procurement was properly bid out in compliance with WI state statutes which also align with the bid thresholds required by UGG. Lack of procurement policy may result in noncompliance regarding purchases outside of contracts. Village does not have a review process over quarterly reporting. Questioned Costs None Criteria or Specific Requirement: Uniform Guidance requires the Village to maintain certain policies related to cash management, cost allowability, procurement, reporting and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Effect: The Village could become noncompliant with the requirements of Uniform Guidance, resulting in future findings and questioned costs administered by the Village. Additionally lack of review over reporting may result in inaccurate reporting submissions and failure to submit required reports. Cause: Village does not have any formal UGG policies. Section III – Findings and Questioned Costs – Federal Programs (Continued) Finding No. FINANCIAL STATEMENT FINDINGS 2024-004 Uniform Grant Guidance Policies (Continued) Recommendation: We recommend that the Village review the policies required by the Uniform Guidance, consider expected future federal funding levels and the potential for any future compliance audits required by federal uniform grant guidance, and also consider adopting appropriate policies to ensure compliance. Management’s Response: There is no disagreement with the finding. Management will evaluate federal uniform grant guidance requirements including expected future federal funding levels and the potential for any future compliance audits and develop an appropriate action plan moving forward. View of Responsible Officials There is no disagreement with the finding.

2024-004 Uniform Grant Guidance Policies Federal Agency: U.S. Department of Agriculture Federal Program Name: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Number and Year N/A Pass Through Agency: N/A Pass Through Numbers: N/A Award Period: 1/1/2017-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The organization does not have established Uniform Grant Guidance (UGG) policies and procedures in place. Additionally, there are no adequate controls over the reporting process to ensure the accuracy and completeness of financial information. Procurement was properly bid out in compliance with WI state statutes which also align with the bid thresholds required by UGG. Lack of procurement policy may result in noncompliance regarding purchases outside of contracts. Village does not have a review process over quarterly reporting. Questioned Costs None Criteria or Specific Requirement: Uniform Guidance requires the Village to maintain certain policies related to cash management, cost allowability, procurement, reporting and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Effect: The Village could become noncompliant with the requirements of Uniform Guidance, resulting in future findings and questioned costs administered by the Village. Additionally lack of review over reporting may result in inaccurate reporting submissions and failure to submit required reports. Cause: Village does not have any formal UGG policies. Section III – Findings and Questioned Costs – Federal Programs (Continued) Finding No. FINANCIAL STATEMENT FINDINGS 2024-004 Uniform Grant Guidance Policies (Continued) Recommendation: We recommend that the Village review the policies required by the Uniform Guidance, consider expected future federal funding levels and the potential for any future compliance audits required by federal uniform grant guidance, and also consider adopting appropriate policies to ensure compliance. Management’s Response: There is no disagreement with the finding. Management will evaluate federal uniform grant guidance requirements including expected future federal funding levels and the potential for any future compliance audits and develop an appropriate action plan moving forward. View of Responsible Officials There is no disagreement with the finding.

2024-004 Uniform Grant Guidance Policies Federal Agency: U.S. Department of Agriculture Federal Program Name: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Number and Year N/A Pass Through Agency: N/A Pass Through Numbers: N/A Award Period: 1/1/2017-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The organization does not have established Uniform Grant Guidance (UGG) policies and procedures in place. Additionally, there are no adequate controls over the reporting process to ensure the accuracy and completeness of financial information. Procurement was properly bid out in compliance with WI state statutes which also align with the bid thresholds required by UGG. Lack of procurement policy may result in noncompliance regarding purchases outside of contracts. Village does not have a review process over quarterly reporting. Questioned Costs None Criteria or Specific Requirement: Uniform Guidance requires the Village to maintain certain policies related to cash management, cost allowability, procurement, reporting and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Effect: The Village could become noncompliant with the requirements of Uniform Guidance, resulting in future findings and questioned costs administered by the Village. Additionally lack of review over reporting may result in inaccurate reporting submissions and failure to submit required reports. Cause: Village does not have any formal UGG policies. Section III – Findings and Questioned Costs – Federal Programs (Continued) Finding No. FINANCIAL STATEMENT FINDINGS 2024-004 Uniform Grant Guidance Policies (Continued) Recommendation: We recommend that the Village review the policies required by the Uniform Guidance, consider expected future federal funding levels and the potential for any future compliance audits required by federal uniform grant guidance, and also consider adopting appropriate policies to ensure compliance. Management’s Response: There is no disagreement with the finding. Management will evaluate federal uniform grant guidance requirements including expected future federal funding levels and the potential for any future compliance audits and develop an appropriate action plan moving forward. View of Responsible Officials There is no disagreement with the finding.

2024-004 Uniform Grant Guidance Policies Federal Agency: U.S. Department of Agriculture Federal Program Name: Water and Waste Disposal Systems for Rural Communities Assistance Listing Number: 10.760 Federal Award Identification Number and Year N/A Pass Through Agency: N/A Pass Through Numbers: N/A Award Period: 1/1/2017-12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The organization does not have established Uniform Grant Guidance (UGG) policies and procedures in place. Additionally, there are no adequate controls over the reporting process to ensure the accuracy and completeness of financial information. Procurement was properly bid out in compliance with WI state statutes which also align with the bid thresholds required by UGG. Lack of procurement policy may result in noncompliance regarding purchases outside of contracts. Village does not have a review process over quarterly reporting. Questioned Costs None Criteria or Specific Requirement: Uniform Guidance requires the Village to maintain certain policies related to cash management, cost allowability, procurement, reporting and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Effect: The Village could become noncompliant with the requirements of Uniform Guidance, resulting in future findings and questioned costs administered by the Village. Additionally lack of review over reporting may result in inaccurate reporting submissions and failure to submit required reports. Cause: Village does not have any formal UGG policies. Section III – Findings and Questioned Costs – Federal Programs (Continued) Finding No. FINANCIAL STATEMENT FINDINGS 2024-004 Uniform Grant Guidance Policies (Continued) Recommendation: We recommend that the Village review the policies required by the Uniform Guidance, consider expected future federal funding levels and the potential for any future compliance audits required by federal uniform grant guidance, and also consider adopting appropriate policies to ensure compliance. Management’s Response: There is no disagreement with the finding. Management will evaluate federal uniform grant guidance requirements including expected future federal funding levels and the potential for any future compliance audits and develop an appropriate action plan moving forward. View of Responsible Officials There is no disagreement with the finding.