EIN: 550678686
UEI: QSLNU9TVTJE5
Audited by: BHM CPA Group, Inc
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 September 30, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
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 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. 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. Status: This condition was reported in the prior year's audit as finding #2021-003. Total Questioned Costs $ -0-
Show full finding ▾Hide full finding ▴#2022-003 Segregation of Duties United States Department of Agriculture Water and Waste Disposal Systems for Rural Communities AL #10.760 United States Environmental Protection Agency Capitalization Grants for Clean Water State Revolving Funds AL #66.458 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 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. 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. Status: This condition was reported in the prior year's audit as finding #2021-003. Total Questioned Costs $ -0-
Findings and Questioned Costs - Major Federal Award Program Audit ? United States Department of Agriculture ? Water and Waste Disposal System for Rural Communities ? AL 10.760 ? Fiscal Year Ended June 30, 2022 and United States Environmental Protection Agency ? Capitalization Grants for Clean Water State Revolving Funds ? AL 66.458 ? Fiscal Year Ended June 30, 2022 #2022-003 Segregation of Duties Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that the Board 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.
2021-003
FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.
FINDING 2021-003 SEGREGATION OF DUTIES - CRITERIA: INTERNAL CONTROL SHOULD BE IMPLEMENTED TO THE DEGREE POSSIBLE TO ASSIGN TO DIFFERENT INDIVIDUALS THE RESPONSIBILITY FOR APPROVING, EXECUTING, AND RECORDING TRANSACTIONS AND CUTODY 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 TEH 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 SHOULD REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE DISTRICT TO PROVIDE OVERSIGHT AND INDEPENDEN 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. STATUS: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2020-003.
Show full finding ▾Hide full finding ▴FINDING 2021-003 SEGREGATION OF DUTIES - CRITERIA: INTERNAL CONTROL SHOULD BE IMPLEMENTED TO THE DEGREE POSSIBLE TO ASSIGN TO DIFFERENT INDIVIDUALS THE RESPONSIBILITY FOR APPROVING, EXECUTING, AND RECORDING TRANSACTIONS AND CUTODY 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 TEH 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 SHOULD REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE DISTRICT TO PROVIDE OVERSIGHT AND INDEPENDEN 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. STATUS: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2020-003.
FINDING #2021-003 SEGREGATION OF DUTIES: RECOMMENDATION - RESPONSIBILITIES OF APPROVAL, EXECUTION, RECORDING AND CUSTODY BE DISTRIBUTED AMONG INDIVIDUALS TO THE DEGREE POSSIBLE. WE RECOMMEND THAT THE BOARD 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.
2020-003
FAC accepted this audit on March 16, 2021 — management decision was due September 16, 2021.
fINDING 2020-003 SEGREGATION OF DUTIES - 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 OCCURE AND NOTE BE DETECTED WITHIN A TIMELY PERIOD BY MANAGEMENT IN THE NORMAL COURSE OF PERFORMING ASSIGNED FUNCTIONS. RECOMMENDATION: RESPONSIBILITIES OF APPROVAL, RECORDING AND CUSTODY BE DISTRIBUTED AMONG THE 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. VIWES OF RESPONSIBLE OFFICIALS NAD PLANNED CORRECTIVE ACTION PLAN: TO THE EXTENT POSSIBLE THE DISTRICT HAS SEGREGATED ITS DUTIES. ANY FURTHER SEGREGATION OF DUTIES WOULD NOT BE ECONOMICALLY FEASIBLE. STATUS: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2019-004.
Show full finding ▾Hide full finding ▴fINDING 2020-003 SEGREGATION OF DUTIES - 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 OCCURE AND NOTE BE DETECTED WITHIN A TIMELY PERIOD BY MANAGEMENT IN THE NORMAL COURSE OF PERFORMING ASSIGNED FUNCTIONS. RECOMMENDATION: RESPONSIBILITIES OF APPROVAL, RECORDING AND CUSTODY BE DISTRIBUTED AMONG THE 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. VIWES OF RESPONSIBLE OFFICIALS NAD PLANNED CORRECTIVE ACTION PLAN: TO THE EXTENT POSSIBLE THE DISTRICT HAS SEGREGATED ITS DUTIES. ANY FURTHER SEGREGATION OF DUTIES WOULD NOT BE ECONOMICALLY FEASIBLE. STATUS: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2019-004.
FINDING #2020-003 SEGREGATION OF DUTIES RECOMMENDATION: RESPONSIBILITIES OF APPROVAL, EXECUTITION, RECORDING AND CUSTODY BE DISTRIBUTED AMOUNG INDIVIDUALS TO THE DEGREE POSSIBLE. WE RECOMMEND THAT THE BOARD 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.
2019-004
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
SEGREGATION OF DUTIES 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 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. 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.
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES 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 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. 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.
TO THE EXTENT POSSIBLE, THE DISTRICT HAS SEGREGATED ITS DUTIES. ANY FURTHER SEGREGATION OF DUTIES WOULD NOT BE ECONOMICALLY FEASIBLE.
2018-003
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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