EIN: 610675437
UEI: MA61M54AJM44
Audited by: RFH
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 22, 2024 — management decision was due October 22, 2024.
During our audit we noted that the District did not have a process in place for ensuring that parties it contracts with have not been suspended or debarred. As part of the audit, we examined the debarment status of vendors with which the District contracted for approximately 91% of the federal award and noted that there were no active exclusions on these vendors. Cause: Internal controls over suspension and debarment are inadequate. Effect: The District could use federal funds to pay a party who has been suspended or debarred by the federal government. Recommendation: We recommend that the District establish a control process to review the debarment status of parties prior to contracting with the party under a federal award. RESPONSE: The District will include a suspension and debarment clause within its procurement contracts. The District will also review the SAM website for each contractor to determine whether the contractor has been suspended or debarred. This will be implemented no later than April 30, 2024.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our audit we noted that the District did not have a process in place for ensuring that parties it contracts with have not been suspended or debarred. As part of the audit, we examined the debarment status of vendors with which the District contracted for approximately 91% of the federal award and noted that there were no active exclusions on these vendors. Cause: Internal controls over suspension and debarment are inadequate. Effect: The District could use federal funds to pay a party who has been suspended or debarred by the federal government. Recommendation: We recommend that the District establish a control process to review the debarment status of parties prior to contracting with the party under a federal award. RESPONSE: The District will include a suspension and debarment clause within its procurement contracts. The District will also review the SAM website for each contractor to determine whether the contractor has been suspended or debarred. This will be implemented no later than April 30, 2024.
Description of Finding: No process currently in place to ensure that contracted parties have not been suspended or debarred. Statement of concurrence or nonconcurrence: Hardin County Water District No. 2 concurs with the above audit finding. Corrective Action: Hardin COunty Water District No. 2 will include a suspension and debarment clause within each of its procurement contracts. The District will also review the SAM website for each contractor to determine whether the contractor has been suspended or debarred. Name of contact person: Mandy Isham, Finance Manager misham@hcwd2.org (270)737-1056 ext.259 Projected Completion Date: Implemenetation will take place no later than April 30, 2024
FAC accepted this audit on August 1, 2019 — management decision was due February 1, 2020.
FAC accepted this audit on July 12, 2018 — management decision was due January 12, 2019.
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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