EIN: 042917978
UEI: CBDUYGZ4LCE1
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 14, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 14, 2024 (906 days ago).
What is a management decision? →The District has not formalized written policies and procedures related to federal awards. Cause: The District has not formally documented internal controls over federal awards. Effect: The District is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2022-002 U.S. Department of Agriculture Community Facilities Loans ? 10.766 Significant Deficiency in Internal Controls Over Compliance Criteria: The Uniform Guidance requires written policies regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring. Condition: The District has not formalized written policies and procedures related to federal awards. Cause: The District has not formally documented internal controls over federal awards. Effect: The District is not in compliance with the Uniform Guidance requirements. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly document all federal awards policies required by the Uniform Guidance. Views of Responsible Official: Management agrees with this finding.
Finding 2022-002 Significant Deficiency in Internal Controls Over Compliance Condition: The District has not formalized written policies and procedures related to federal awards. Corrective Action Planned: The District has historically not received federal grant funds and had no previous requirements to implement this compliance item. Additionally, at this time, the District does not anticipate receiving any federal grant funds in the foreseeable future. In the future, if the District were to pursue requesting more federal grant funds, it will look to establish formalized, written policies relative to grant management. Anticipated Completion Date: November 1, 2028 Contact: Derek Knerr, Treasurer, Leino Park Water District
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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