EIN: 550561151
UEI: C1S2RAPGNCR5
Audited by: Tetrick & Bartlett, PLLC
Oversight agency: 10 [Department of Agriculture]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2022 (1508 days ago).
What is a management decision? →Responsibility for approving, executing and recording transactions and custody of the resulting asset arising from the transaction should be assigned to different individuals. Cause: Responsibilities of approval, execution, recording and custody are not distributed among the office staff to the best degree possible. Effect: Because of the failure to segregate duties, internal control structure elements do not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by management in the normal course of performing assigned functions. Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the District's financial operations. Views of Responsible Officials and Planned Corrective Action: To the extent possible, the District has segregated its duties. Any further segregation of duties would not be economically feasible. Total Questioned Costs $ -0-
Show full finding ▾Hide full finding ▴#2021-006 Segregation of Duties United States Department of Agriculture Water and Waste Disposal Systems for Rural Communities AL# 10.760 Criteria: Internal control should be implemented to the degree possible to assign to different individuals the responsibility for approving, executing and recording transactions and custody of the resulting asset arising from the transaction. Condition: Responsibility for approving, executing and recording transactions and custody of the resulting asset arising from the transaction should be assigned to different individuals. Cause: Responsibilities of approval, execution, recording and custody are not distributed among the office staff to the best degree possible. Effect: Because of the failure to segregate duties, internal control structure elements do not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by management in the normal course of performing assigned functions. Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the District's financial operations. Views of Responsible Officials and Planned Corrective Action: To the extent possible, the District has segregated its duties. Any further segregation of duties would not be economically feasible. Total Questioned Costs $ -0-
#2021-006 Segregation of Duties United States Department of Agriculture Water and Waste Disposal Systems for Rural Communities AL #10.760 Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors should remain involved in the financial affairs of the District to provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the District's financial operations. Action Taken: To the extent possible, the District has segregated its duties. Any further segregation of duties would not be economically feasible.
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
Responsibility for approving, executing and recording transactions and custody of the resulting asset arising from the transaction should be assigned to different individuals. Cause: Responsibilities of approval, execution, recording and custody are not distributed among the office staff to the best degree possible. Effect: Because of the failure to segregate duties, internal control structure elements do not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by management in the normal course of performing assigned functions. Costs
Show full finding ▾Hide full finding ▴Criteria: Internal control should be implemented to the degree possible to assign to different individuals the responsibility for approving, executing and recording transactions and custody of the resulting asset arising from the transaction. Condition: Responsibility for approving, executing and recording transactions and custody of the resulting asset arising from the transaction should be assigned to different individuals. Cause: Responsibilities of approval, execution, recording and custody are not distributed among the office staff to the best degree possible. Effect: Because of the failure to segregate duties, internal control structure elements do not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by management in the normal course of performing assigned functions. Costs
#2019-004 Segregation of Duties United States Department of Housing and Urban Development Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii United States Department of Agriculture Water and Waste Disposal Systems for Rural Communities CFDA #14.228 CFDA #10.760 Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors should remain involved in the financial affairs of the District to provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the District's financial operations. Action Taken: To the extent possible, the District has segregated its duties. Any further segregation of duties would not be economically feasible. 55
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