Finding Text
2022-004 ? Federal Award Finding Program: Water and Waste Disposal Systems for Rural Communities. Criteria: Uniform Guidance. Condition: A material journal entry was required to prevent the Schedule of Expenditures of Federal Awards from being misstated. Questioned Costs: $195,459.45. Context: Internal controls did not identify the double payment of expenses. Effect: This weakness resulted in double payment on some expenses. Information: Isolated instance. Prior Year Finding: This was not a prior year audit finding. Recommendation: Improve the Village?s invoice processing internal controls to prevent these types of double payments from occurring in the future. Arrange for repayment of overpaid grant funds to the USDA. Management?s Response: The Village will maintain a spreadsheet of individual amounts claimed and paid by category and vendor to prevent expense from being claimed more than once.