EIN: 311139841
UEI: DJG5LKR5J474
Audited by: Lowe & Associates, PLLC
Oversight agency: 66 [Environmental Protection Agency]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 25, 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 May 25, 2026 (98 days ago).
What is a management decision? →We determined during our engagement to audit the Association that there were not sufficient controls in place to ensure accurate financial reports were presented to National Rural Water Association, Inc. for federal program expenditures. The Association did not ensure all amounts being accrued for personnel benefits were accurate and correct. The Association also did not ensure inter-program transfers were properly recorded and completed.
Show full finding ▾Hide full finding ▴We determined during our engagement to audit the Association that there were not sufficient controls in place to ensure accurate financial reports were presented to National Rural Water Association, Inc. for federal program expenditures. The Association did not ensure all amounts being accrued for personnel benefits were accurate and correct. The Association also did not ensure inter-program transfers were properly recorded and completed.
The Association will work with their outside accountant to ensure all financial information is compiled and all necessary year-end closing and adjusting entries are properly completed. The Associaiton is also making changes to their accounting software to streamline the bookkeeping process and improve accuracy.
The Association did not submit the Uniform Guidance reporting package to the Federal Audit Clearinghouse within the prescribed time frame. The Association did not have their information prepared in a timely manner in order for the audit to be completed so that Form SF-SAC and the Single Audit reporting package could be filed by the due date.
Show full finding ▾Hide full finding ▴The Association did not submit the Uniform Guidance reporting package to the Federal Audit Clearinghouse within the prescribed time frame. The Association did not have their information prepared in a timely manner in order for the audit to be completed so that Form SF-SAC and the Single Audit reporting package could be filed by the due date.
The Association will ensure their financial information is completed in time to meet all filing requirements going forward.
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
FAC accepted this audit on September 17, 2019 — management decision was due March 17, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 17, 2017 — management decision was due March 17, 2018.
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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