Finding #2023-003: Federal Procedure Manual Federal Program: #10.7 60 Water and Waste Disposal Systems for Rural Communities Federal Grantor: US. Department of Agriculture Pass-through Entity: N/A Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures.
Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatement in the schedule of expenditures of federal awards would be prevented or detected.
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 grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high.
Questioned Costs: None
Recommendation: We recommend that the Village works on 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: Lee Kucher Anticipated Completion: December 31, 2025