EIN: 306005534
UEI: YHDXAPA2RNQ9
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 19, 2022. 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 January 19, 2023 (1316 days ago).
What is a management decision? →Criteria: CFR 200.303 Internal Controls require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of expenditures for allowability and proper inclusion within reimbursement requests. Condition/Context: The DNR?s review of reimbursement requests under the aforementioned program identified a number of expenditures that were either unallowable or improperly submitted Questioned Costs: None. Cause: The District?s review of these reimbursement requests failed to catch the aforementioned errors. Effect: The DNR denied reimbursement of the aforementioned ineligible costs. Had they not been identified by the DNR, the District would not have been in compliance with the allowable cost requirements of the CFR, and other ineligible costs could have been reimbursed that were not identified by the DNR during their review. Recommendation: We recommend the District implement additional controls and/or enhance existing controls and procedures surrounding the review of costs for eligibility prior to submission for reimbursement.
Show full finding ▾Hide full finding ▴Criteria: CFR 200.303 Internal Controls require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of expenditures for allowability and proper inclusion within reimbursement requests. Condition/Context: The DNR?s review of reimbursement requests under the aforementioned program identified a number of expenditures that were either unallowable or improperly submitted Questioned Costs: None. Cause: The District?s review of these reimbursement requests failed to catch the aforementioned errors. Effect: The DNR denied reimbursement of the aforementioned ineligible costs. Had they not been identified by the DNR, the District would not have been in compliance with the allowable cost requirements of the CFR, and other ineligible costs could have been reimbursed that were not identified by the DNR during their review. Recommendation: We recommend the District implement additional controls and/or enhance existing controls and procedures surrounding the review of costs for eligibility prior to submission for reimbursement.
Views of Responsible Officials: Staff has reviewed the condition leading to requests for unallowable or improperly submitted funds. As of June 1, 2022, staff has implemented a tracking spreadsheet of historical requests with comparisons of requests to the loan budget by reimbursement category and implemented a second party review of each disbursement request.
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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