EIN: 636001281
UEI: QKDTHM3JBGC9
Audited by: BANKS, FINLEY, WHITE & CO.
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 June 30, 2025. 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 December 30, 2025 (246 days ago).
What is a management decision? →FAC accepted this audit on June 29, 2024 — management decision was due December 29, 2024.
Significant Deficiency: As discussed at Finding 2023-004, During the course of our audit, it was revealed that the Utilities Board had not recorded transactions related to grant transactions. Because of the failure to timely record grant transactions in the general ledger, the Board submitted incomplete records to the auditor at the start of the audit which led to audit delays. Additionally, the failure to timely record grant transactions, increased the risk that fraud or error material noncompliance may have occurred and not detected timely. To ensure all transactions are recorded, we recommend that the Utilities Board general ledger and bank statements are reviewed monthly to ensure all transactions have been posted.
Show full finding ▾Hide full finding ▴Significant Deficiency: As discussed at Finding 2023-004, During the course of our audit, it was revealed that the Utilities Board had not recorded transactions related to grant transactions. Because of the failure to timely record grant transactions in the general ledger, the Board submitted incomplete records to the auditor at the start of the audit which led to audit delays. Additionally, the failure to timely record grant transactions, increased the risk that fraud or error material noncompliance may have occurred and not detected timely. To ensure all transactions are recorded, we recommend that the Utilities Board general ledger and bank statements are reviewed monthly to ensure all transactions have been posted.
We have recorded all transactions into the general ledger and will review all transactions in the future.
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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