EIN: 591934383
UEI: HAS4XWNAGZJ4
Audited by: Law, Redd, Crona & Munroe, P.A.
Oversight agency: 66 [Environmental Protection Agency]
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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 January 14, 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 14, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on February 14, 2021 — management decision was due August 14, 2021.
The Association expensed unused sick leave accruals but has no policy for employee payouts of sick leave upon leaving the Association. Cause: Management override of controls. Effect: Unallowable costs expensed to the grant resulting in an overstatement of grant expenses. Recommendation: We recommend the Association either stop expensing unused sick leave accruals or change their policy to pay out sick leave when an employee leaves the Association.
Show full finding ▾Hide full finding ▴Affected Program: United States Environmental Protection Agency Capitalization Grants for Drinking Water State Revolving Funds, passed through the State of Florida Department of Environmental Protection Agency, contracts G0447 and PW101, CFDA number 66.468. Criteria: Allowable costs must be incurred to be expensed. Condition: The Association expensed unused sick leave accruals but has no policy for employee payouts of sick leave upon leaving the Association. Cause: Management override of controls. Effect: Unallowable costs expensed to the grant resulting in an overstatement of grant expenses. Recommendation: We recommend the Association either stop expensing unused sick leave accruals or change their policy to pay out sick leave when an employee leaves the Association.
With regard to the finding 2020-002/2019-003, questioned costs. The Florida Rural Water Association Board of Directors discussed this finding and has decided that since none of the FRWA funders (to include NRWA, EPA, USDA, and the State of Florida) have questioned this long standing policy/procedure, the Association is going to stay with the current policy/procedure. The method protects FRWA from financial liability beyond revenue for sick leave.
2019-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Association expensed unused sick leave accruals but has no policy for employee payouts of sick leave upon leaving the Association. Cause: Management override of controls. Effect: Unallowable costs expensed to the grant resulting in an overstatement of grant expenses. Recommendation: We recommend the Association either stop expensing unused sick leave accruals or change their policy to pay out sick leave when an employee leaves the Association.
Show full finding ▾Hide full finding ▴Affected Program: United States Environmental Protection Agency Capitalization Grants for Drinking Water State Revolving Funds, passed through the State of Florida Department of Environmental Protection Agency, contract G0447, CFDA number 66.468. Criteria: Allowable costs must be incurred to be expensed. Condition: The Association expensed unused sick leave accruals but has no policy for employee payouts of sick leave upon leaving the Association. Cause: Management override of controls. Effect: Unallowable costs expensed to the grant resulting in an overstatement of grant expenses. Recommendation: We recommend the Association either stop expensing unused sick leave accruals or change their policy to pay out sick leave when an employee leaves the Association.
The June 30, 2019 Florida Rural Water Audit noted concern with the internal controls processes of the Association. ? With regard to the finding 2019-001, preparation of financial statements in accordance with GAAP and significant adjustments, we have taken appropriate action to correct the settings in the accounting software to avoid future significant adjustments. ? With regard to the finding 2019-002/2018-003, segregation of duties, we have remediated the issue by providing the Executive Director with a monthly list of journal entries made for review and approval and modified the monthly procedure to ensure Tallahassee consistent approval. ? With regard to the finding 2019-003, questioned costs. The Florida Rural Water Association Board of Directors discussed this finding and has decided since none of the FRWA funders (to include NRWA, EPA, USDA, and the State of Florida) have questioned this long standing policy/procedure, the Association is going to stay with the current policy/procedure. This method protects FRWA from financial liability beyond revenue for sick leave. FRWA will continue to modify, improve and promote compliance with its policies and procedures and other generally accepted accounting, financial an oversight procedure.
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on August 24, 2016 — management decision was due February 24, 2017.
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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