EIN: 330497525
UEI: Q52RK1N22BJ3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 19, 2023. 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 19, 2023 (981 days ago).
What is a management decision? →Finding 2021-002: Reporting - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for chart/table. Criteria ? Pursuant to 2 CFR 200.501(b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit. Pursuant to 2 CFR 200.507(c)(1), the audit must be completed and the data collection form and reporting package described in paragraph (c)(3) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Conservancy did not submit their audit report within the required deadline of 9 months after the end of the audit period. Cause ? The Conservancy was not aware of the requirements for a single audit and therefore was not aware of the due date. Once made aware, they engaged an audit firm, and completed the audit. Effect ? The Conservancy did not submit the related audit report to the federal government before the September 30, 2022 deadline. Repeat finding ? This is not a repeat finding. Recommendation ? We recommend management monitor all grant agreements to determine the amount of Federal awards expended in each year, and to engage an audit firm earlier in the year in order to provide adequate time to complete and submit the audit by the deadline. Management?s response ? The Conservancy is now aware of this requirement and will perform single audits when federal funds of more than $750,000 are received and expended.
Show full finding ▾Hide full finding ▴Finding 2021-002: Reporting - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for chart/table. Criteria ? Pursuant to 2 CFR 200.501(b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit. Pursuant to 2 CFR 200.507(c)(1), the audit must be completed and the data collection form and reporting package described in paragraph (c)(3) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition ? The Conservancy did not submit their audit report within the required deadline of 9 months after the end of the audit period. Cause ? The Conservancy was not aware of the requirements for a single audit and therefore was not aware of the due date. Once made aware, they engaged an audit firm, and completed the audit. Effect ? The Conservancy did not submit the related audit report to the federal government before the September 30, 2022 deadline. Repeat finding ? This is not a repeat finding. Recommendation ? We recommend management monitor all grant agreements to determine the amount of Federal awards expended in each year, and to engage an audit firm earlier in the year in order to provide adequate time to complete and submit the audit by the deadline. Management?s response ? The Conservancy is now aware of this requirement and will perform single audits when federal funds of more than $750,000 are received and expended.
Federal Award Findings and Questioned Costs Corrective Action Plan Year Ended December 31, 2021 Finding No. 2021-002: Reporting- Significant Deficiency in Internal Control Over Compliance Grant Numbers: WC-2161BG & WC-2050KW Program: U.S. Department of the Interior, Fish and Wildlife Service Corrective Action: The Conservancy has reviewed all pre-established controls to address all audit findings. Auditors found that the Conservancy didn?t submit their audit report within the required deadline of 9 months after the end of the fiscal period. The Conservancy was not aware of this requirement; therefore, it was missed during the audit of the financial statements. After consultation with the audit firm, management and the Conservancy?s Board of Directors is now fully aware of the requirement of conducting a single audit when the Conservancy expends federal funding in excess of $750,000. Management is preparing to begin the 2022 audit of the financial statements and will review if such funds were received in 2022. If so, the Conservancy will abide by the requirement and will conduct a single audit. Furthermore, the Conservancy will amend its fiscal policy to reflect such requirement and appropriately codify it. The amendment will be approved at a Board meeting. Contact Person: Rita Petrekova, Director of Finance & Operations Email: information@escondidocreek.org Phone: (760) 471-9354 Leonard Wittwer, Treasurer Email: LeonardWittwer@gmail.com . Phone: (760) 518-0160 Expected Implementation: May 16, 2023
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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