Federal Assistance Listing and Program Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number(s): 1505-0271 Federal Agency: Department of the Treasury Pass-Through Agency: N/A Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: Tow of two reports were sampled. Neither report was reviewed and approved by someone other than the report preparer prior to submission. The sample was not statistically valid. Cause: The Village did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure accuracy and timeliness. Effect: Reports submitted by the Village could contain errors. Questioned Costs: None noted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Corrective Action Planned: All future reports will be reviewed by another employee prior to being submitted. Official Responsible for Ensuring the Corrective Action Plan: Kathy Goessl, Finance Director / Treasurer Planned Completion Date for the Corrective Action Plan: December 31, 2023