Finding 496945 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-16
Audit: 319689
Organization: Village of Luck (WI)

AI Summary

  • Core Issue: The Village failed to submit the quarterly status report on time, breaching compliance requirements.
  • Impacted Requirements: Reports must be filed within 15 days after each quarter ends, as outlined in the grant agreement.
  • Recommended Follow-Up: Ensure timely submission of quarterly status reports to meet compliance standards moving forward.

Finding Text

Quarterly Status Reports Federal Agency: U.S. Department of Homeland Security Federal Program Name: Pre-Disaster Mitigation PDM Program Assistance Listing Number: 94.07 Federal Award Year: 2019 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria: The Village should have controls in place to ensure that quarterly status reports are filed within 15 days of the end of each quarter. Condition: The program has a grant administrator that assists in the preparation of quarterly status reports; however, it is the responsibility of the Village of submit the quarterly status reports within 15 days of the end of each quarter. Questioned Costs: None Context: The grant agreement defines the reporting requirements associated with the predisaster mitigation PDM program. Cause: The Village did not file the 1st quarter quarterly status report withing 15 days of the end of the quarter. Effect: The Village did not comply with the quarterly status report compliance requirement. Repeat Finding: No. Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Views of Responsible Officials: There is no disagreement with the finding.

Corrective Action Plan

Pre-Disaster Mitigation PDM Program – Assistance Listing No. 97.047 Recommendation: The Village should submit the quarterly status reports within 15 days of the end of the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will revise their control process to ensure that the quarterly status reports are submitted within 15 days of the end of the quarter. Name(s) of the contact person(s) responsible for corrective action: Laurie Cook, Village Treasurer. Planned completion date for corrective action plan: December 31, 2024

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 496946 2023-005
    Material Weakness
  • 1073387 2023-004
    Material Weakness
  • 1073388 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
94.047 Pre-Disaster Mitigation Pdm Program $1.63M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,054