EIN: 270705249
UEI: ML93E1HKXES7
Audited by: Hood and Associates CPAs PC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 17, 2026. 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 February 17, 2027 (163 days from today).
What is a management decision? →The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Show full finding ▾Hide full finding ▴Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance) Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Reference Numbers: 2024-001, 2023-001, and 2022-001 Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance).Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Corrective Action Plan: Management acknowledges the finding and has implemented procedures to improve the timely completion and submission of the data collection form to the Federal Audit Clearinghouse. Management has engaged an audit firm to complete the December 31, 2022, 2023, and 2024 audits and will submit the reporting package to the Federal Audit Clearinghouse upon completion. Management will coordinate with the auditors throughout the audit process, monitor applicable reporting deadlines, and establish internal timelines to ensure the audit report and data collection form are submitted within the required time frame prescribed by 2 CFR 200.512(a). Personnel responsible for Corrective Action: Jerri Dearmont, Executive Director Anticipated Completion Date: August 18, 2026
2023-001, 2022-001
FAC accepted this audit on August 17, 2026 — management decision was due February 17, 2027.
The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Show full finding ▾Hide full finding ▴Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance) Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Reference Numbers: 2023-001 and 2022-001 Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance).Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Corrective Action Plan: Management acknowledges the finding and has implemented procedures to improve the timely completion and submission of the data collection form to the Federal Audit Clearinghouse. Management has engaged an audit firm to complete the December 31, 2022, 2023, and 2024 audits and will submit the reporting package to the Federal Audit Clearinghouse upon completion. Management will coordinate with the auditors throughout the audit process, monitor applicable reporting deadlines, and establish internal timelines to ensure the audit report and data collection form are submitted within the required time frame prescribed by 2 CFR 200.512(a). Personnel responsible for Corrective Action: Jerri Dearmont, Executive Director Anticipated Completion Date: August 18, 2026
2022-001
FAC accepted this audit on August 17, 2026 — management decision was due February 17, 2027.
The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Show full finding ▾Hide full finding ▴Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance) Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance).Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Corrective Action Plan: Management acknowledges the finding and has implemented procedures to improve the timely completion and submission of the data collection form to the Federal Audit Clearinghouse. Management has engaged an audit firm to complete the December 31, 2022, 2023, and 2024 audits and will submit the reporting package to the Federal Audit Clearinghouse upon completion. Management will coordinate with the auditors throughout the audit process, monitor applicable reporting deadlines, and establish internal timelines to ensure the audit report and data collection form are submitted within the required time frame prescribed by 2 CFR 200.512(a). Personnel responsible for Corrective Action: Jerri Dearmont, Executive Director Anticipated Completion Date: August 18, 2026
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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