EIN: 570963048
UEI: JPWMBLGZMUT9
Audited by: The Brittingham Group LLP
Oversight agency: 10 [Department of Agriculture]
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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 January 20, 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 July 20, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on September 23, 2024 — management decision was due March 23, 2025.
The Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: Due to the complex nature of the federal program, the Authority was unaware of interim financing being construed as federal expenditures. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors’ Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required.
Show full finding ▾Hide full finding ▴Criteria: Saluda County Water Sewer Authority (“the Authority”) did not have proper internal control structures in place to submit June 30, 2023 financial statements to the Federal Audit Clearinghouse within nine months after year-end as required. Condition: The Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: Due to the complex nature of the federal program, the Authority was unaware of interim financing being construed as federal expenditures. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors’ Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required.
Person Responsible for Corrective Action Plan: Jason Fell, P.E., MBA – General Manager Corrective Action Plan: Management will implement procedures to ensure that the single audit is complete, and the submission is uploaded to the Federal Clearinghouse as soon as possible. Anticipated Completion Date: 10/31/2024
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: The Authority failed to implement internal controls necessary to ensure that the June 30, 2019 financial statements were submitted to the Federal Audit Clearinghouse within nine months after year-end as required. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors? Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required. Management?s Response: Management of the Authority has agreed with the Auditors? recommendation above.
Show full finding ▾Hide full finding ▴Criteria: Saluda County Water and Sewer Authority (?the Authority?) did not have proper internal control structures in place to submit June 30, 2019 financial statements to the Federal Audit Clearinghouse within nine months after year-end as required. Condition: Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: The Authority failed to implement internal controls necessary to ensure that the June 30, 2019 financial statements were submitted to the Federal Audit Clearinghouse within nine months after year-end as required. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors? Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required. Management?s Response: Management of the Authority has agreed with the Auditors? recommendation above.
Finding 2020-001: Significant Deficiency Person Responsible for Corrective Action Plan: Jason Fell ? General Manager Corrective Action Plan: Management will implement procedures to ensure that all filings are completed in a timely manner, as required. Anticipated Completion Date: As soon as possible
Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: Due to the complex nature of the federal program, the Authority was unaware of interim financing being construed as federal expenditures. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors? Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required. Management?s Response: Management of the Authority has agreed with the Auditors? recommendation above.
Show full finding ▾Hide full finding ▴Criteria: Saluda County Water and Sewer Authority (?the Authority?) did not have proper internal control structures in place to submit June 30, 2017 financial statements to the Federal Audit Clearinghouse within nine months after year-end as required. The finding is a repeat audit finding from the prior year (2019-001). Condition: Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: Due to the complex nature of the federal program, the Authority was unaware of interim financing being construed as federal expenditures. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors? Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required. Management?s Response: Management of the Authority has agreed with the Auditors? recommendation above.
Finding 2020-002: Significant Deficiency (Prior year repeat audit finding 2019-001). Person Responsible for Corrective Action Plan: Jason Fell ? General Manager Corrective Action Plan: Management will implement procedures to ensure that all filings are completed in a timely manner, as required. Anticipated Completion Date: As soon as possible
2019-001
FAC accepted this audit on September 23, 2020 — management decision was due March 23, 2021.
Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: Due to the complex nature of the federal program, the Authority was unaware of interim financing being construed as federal expenditures. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors? Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required. Management?s Response: Management of the Authority has agreed with the Auditors? recommendation above.
Show full finding ▾Hide full finding ▴Finding 2019-001: Significant Deficiency Criteria: Saluda County Water and Sewer Authority (?the Authority?) did not have proper internal control structures in place to submit June 30, 2017 financial statements to the Federal Audit Clearinghouse within nine months after year-end as required. Condition: Authority was required to submit financial statements within nine months of year-end to fulfill the financial and compliance audit requirements under Uniform Guidance. Cause: Due to the complex nature of the federal program, the Authority was unaware of interim financing being construed as federal expenditures. Effect: The Authority was not in compliance with Uniform Guidance requirements. Auditors? Recommendation: Authority management should implement procedures to ensure that all filings are completed in a timely manner, as required. Management?s Response: Management of the Authority has agreed with the Auditors? recommendation above.
Finding 2019-001: Significant Deficiency Person Responsible for Corrective Action Plan: Jason Fell - General Manager Corrective Action Pla. n: Management will implement procedures to ensure that all filings are completed in a timely manner, as required. Anticipated Completion Date: November 30, 2019 38
2018-002
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
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Show full finding ▾Hide full finding ▴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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