EIN: 300661669
UEI: WBPKVHCUP6F2
Audited by: James Gordon & Associates CPA, P.A.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2025. 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 29, 2026 (168 days ago).
What is a management decision? →The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted that the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy. Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: Yes Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 2 CFR Section 200.319(c) the District must have written procedures for procurement transactions. Condition: The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted that the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy. Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: Yes Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.
Management agrees with the findings and recommendation. The District has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.
2023-001
FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted tha.t the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: No Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements.
Show full finding ▾Hide full finding ▴2023-001 (Significant Deficiency): Criteria: In accordance with 2 CFR Section 200.319( c) the District must have written procedures for procurement transactions. Condition: The District does not have a written procurement policy as required by the Uniform Guidance. Context: During the audit it was noted tha.t the District lacked a documented procurement policy. Cause: The District did not have an adequate procurement policy Questioned Costs: None Effect: An important component of internal controls and compliance is the existence of operating policies and procedures. Without those, there is a higher risk of noncompliance with program requirements. Repeat Finding: No Recommendation: Management should determine the scope of written policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials (unaudited): Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements.
Management agrees with the findings and recommendation. The District will update its policies and procedures to ensure they meet the Uniform Guidance Requirements. .
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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