EIN: 616001380
UEI: SLWFEA6B4DF3
Audited by: White and Associates, PSC.
Oversight agency: 10 [Department of Agriculture]
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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 April 1, 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 (17 days from today).
What is a management decision? →FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2022-02 ? Controls surrounding payroll Criteria: The District is responsible for establishing and following controls that prevent, detect and correct errors in a timely manner. Condition and Context: During the course of the audit, we identified errors in controls surrounding payroll that was not identified and rectified by the district. The errors resulted in one employee being overpaid and another employee being underpaid. A technology error led to one employee being underpaid, and a timecard error led to another employee being overpaid. Effect: Error in payments of wages that did not match a timecard and an employee?s contracted rate. Cause: Lack of review of internal controls surrounding payroll, including reviewing timecards and the MUNIS system for payroll discrepancies. Recommendation: Secondary review of payroll internal controls in conjunction with the normal payroll process, ensuring that employees are paid the appropriate amount each pay period. Views of Responsible Officials and Planned Corrective Actions: The District office will review internal controls surrounding payroll to ensure that pay to employees is in conjunction with contracted rates and weekly timecards.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COST 2022-02 ? Controls surrounding payroll Criteria: The District is responsible for establishing and following controls that prevent, detect and correct errors in a timely manner. Condition and Context: During the course of the audit, we identified errors in controls surrounding payroll that was not identified and rectified by the district. The errors resulted in one employee being overpaid and another employee being underpaid. A technology error led to one employee being underpaid, and a timecard error led to another employee being overpaid. Effect: Error in payments of wages that did not match a timecard and an employee?s contracted rate. Cause: Lack of review of internal controls surrounding payroll, including reviewing timecards and the MUNIS system for payroll discrepancies. Recommendation: Secondary review of payroll internal controls in conjunction with the normal payroll process, ensuring that employees are paid the appropriate amount each pay period. Views of Responsible Officials and Planned Corrective Actions: The District office will review internal controls surrounding payroll to ensure that pay to employees is in conjunction with contracted rates and weekly timecards.
Views of Responsible Officials and Planned Corrective Actions: The District office will review internal controls surrounding payroll to ensure that pay to employees is in conjunction with contracted rates and weekly timecards.
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 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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