2022-004 Federal Grant Procedure Manual
Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected.
Criteria: Villages who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures.
Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures offederal and State of Wisconsin awards is high.
Auditor's Recommendation: We recommend that the Village adopts written policies and procedures over grants and grant expenditures.
Grantee Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
Contact Person: Deanna Copsey
Anticipated Completion: December 31, 2023