EIN: 237262301
UEI: GSA_MIGRATION
Audited by: WOOD AND WOOD, LTD.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 9, 2020. 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 December 9, 2020 (2089 days ago).
What is a management decision? →Absence of appropriate segregation of duties consistent with appropriate control objective; (ie; inherent limitation due to small number of employed personnel). This is a repetitive finding. Questioned Cost: None Effect: Not Determinable Cause: Small Number of Employees Recommendation: We recommend development of policies and procedures that would further segregate duties of employed personnel.
Show full finding ▾Hide full finding ▴Section II-Financial Statement Findings Item No. 2019-001 Condition: Absence of appropriate segregation of duties consistent with appropriate control objective; (ie; inherent limitation due to small number of employed personnel). This is a repetitive finding. Questioned Cost: None Effect: Not Determinable Cause: Small Number of Employees Recommendation: We recommend development of policies and procedures that would further segregate duties of employed personnel.
US Environmental Protection Agency The Walker Water Association, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Audit firm: Wood and Wood, Ltd. P. O. Box 356 Magnolia, AR 71754 Safe Drinking Water State Revolving Fund-CFDA No. 66.468 Significant Deficiency: See Finding 2019-002 Recommendation: We recommend development of policies and procedures that would further segregate duties of employed personnel. Action Taken: Since the date of the exit conference, management has attempted to further segregate duties. However, without hiring additional personnel which is not justifiable no further segregation is possible. If the US Environmental Protection Agency has questions regarding this plan, please call John Mack, President of the Association at (870) 904-6372.
2018-001
Absence of appropriate segregation of duties consistent with appropriate control objective; (ie; inherent limitation due to small number of employed personnel). This is a repetitive finding. Questioned Cost: None Effect: Not Determinable Cause: Small Number of Employees Recommendation: We recommend development of policies and procedures that would further segregate duties of employed personnel.
Show full finding ▾Hide full finding ▴Section III-Major Program Findings Item No. 2019-002 Condition: Absence of appropriate segregation of duties consistent with appropriate control objective; (ie; inherent limitation due to small number of employed personnel). This is a repetitive finding. Questioned Cost: None Effect: Not Determinable Cause: Small Number of Employees Recommendation: We recommend development of policies and procedures that would further segregate duties of employed personnel.
US Environmental Protection Agency The Walker Water Association, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Audit firm: Wood and Wood, Ltd. P. O. Box 356 Magnolia, AR 71754 Safe Drinking Water State Revolving Fund-CFDA No. 66.468 Significant Deficiency: See Finding 2019-002 Recommendation: We recommend development of policies and procedures that would further segregate duties of employed personnel. Action Taken: Since the date of the exit conference, management has attempted to further segregate duties. However, without hiring additional personnel which is not justifiable no further segregation is possible. If the US Environmental Protection Agency has questions regarding this plan, please call John Mack, President of the Association at (870) 904-6372.
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