EIN: 376048356
UEI: QJ81C6YXHWF8
Audited by: Eck Schafer & Punke LLP
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 December 16, 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 June 16, 2026 (86 days ago).
What is a management decision? →FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on November 4, 2021 — management decision was due May 4, 2022.
Association of Soil and Water Conservation Districts failed to detect and correct federal funds passed through to various counties, which were over/under expended. Returned Federal funds passed through to various counties were not reissued to the correct county prior to year-end. Questionable Costs: Over-reimbursed costs of $13,020 and refunds not re-issued of $9,556. Context: Without effective internal controls and monitoring over grant expenditures, the district could over/under expend pass-through funds that could be considered allowable/unallowable. Cause: Participating counties submit invoice and work reports to the district to request funds based off work performed. Lack of review and/or monitoring of grand expenditures caused Association of Soil & Water Conservation Districts to over/under expend pass-through of federal funding, which sent incorrect amounts to incorrect counties. Effect: Expenditures recorded and reported to the grant agency included as allowable were not supported by actual documentation. Expenditures recorded and reported to the grant agency included allowable expenditures that were not issued to the recipients as stated. Recommendation: Management should review all internal controls over grant expenditures to ensure they are adequate to detect and timely adjust financial statement accounts. Management should take the time to thoroughly review grant expenditures in an effectively and timely manner. Management Response/Corrective Action Plan: Management is aware that refunds were due to the districts but were unable to return the funds due to issues with bank information. Follow-up with the districts to correct the issue was completed after the audit. The Association will institute a year-end review and oversight process including sub-recipient monitoring to fulfill its internal control and fiduciary obligations as grantee.
Show full finding ▾Hide full finding ▴Finding Number: 2020-002 This finding is: New Condition: Association of Soil and Water Conservation Districts failed to detect and correct federal funds passed through to various counties, which were over/under expended. Returned Federal funds passed through to various counties were not reissued to the correct county prior to year-end. Questionable Costs: Over-reimbursed costs of $13,020 and refunds not re-issued of $9,556. Context: Without effective internal controls and monitoring over grant expenditures, the district could over/under expend pass-through funds that could be considered allowable/unallowable. Cause: Participating counties submit invoice and work reports to the district to request funds based off work performed. Lack of review and/or monitoring of grand expenditures caused Association of Soil & Water Conservation Districts to over/under expend pass-through of federal funding, which sent incorrect amounts to incorrect counties. Effect: Expenditures recorded and reported to the grant agency included as allowable were not supported by actual documentation. Expenditures recorded and reported to the grant agency included allowable expenditures that were not issued to the recipients as stated. Recommendation: Management should review all internal controls over grant expenditures to ensure they are adequate to detect and timely adjust financial statement accounts. Management should take the time to thoroughly review grant expenditures in an effectively and timely manner. Management Response/Corrective Action Plan: Management is aware that refunds were due to the districts but were unable to return the funds due to issues with bank information. Follow-up with the districts to correct the issue was completed after the audit. The Association will institute a year-end review and oversight process including sub-recipient monitoring to fulfill its internal control and fiduciary obligations as grantee.
RE: Finding 2020 - 002 The Association of Soil & Water Conservation Districts (AISWCD) takes its grant administration role seriously and has increased oversight and administration thereto in recent years. Prior to the fiscal year 2020 audit engagement, AISWCD had identified amounts due districts that had been rejected as ACH remittances due to closed sub-recipient financial institution accounts. Once sub-recipients provided updated banking information, AISWCD re-submitted grants to the respective districts. As such, these payments were not made prior to the close of the 2020 fiscal year. Additionally, grant applications are reviewed and reconciled monthly to ensure that proper payment has been remitted to sub-recipients. AISWCD will continue to institute a year-end review and oversight process including sub-recipient monitoring to fulfill its internal control and fiduciary obligations as grantee.
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
FAC accepted this audit on April 20, 2020 — management decision was due October 20, 2020.
GSA_MIGRATION
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2017-001
FAC accepted this audit on December 4, 2018 — management decision was due June 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on July 17, 2017 — management decision was due January 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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