EIN: 641623441
UEI: EGT9XAYZTKZ3
Audited by: RICHARDSON & COMPANY, LLP
Oversight agency: 15 [Department of the Interior]
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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 26, 2024. 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 September 26, 2024 (706 days ago).
What is a management decision? →We noted during our testing of the SF-425 Federal Financial reports were not submitted for the year ended June 30, 2023. Management informed us that the SF-425 Federal Financial Reports for reporting periods ending September 30, 2022, and March 31, 2023, had not been filed. In addition, the SF-425 Federal Financial Reports for the reporting period ended September 30, 2023, had been filed late. The Agency has subsequently communicated that all uncompleted SF-425 Federal Financial Reports have been filed. Criteria: The U.S. Bureau of Reclamation Department of the Interior requires WaterSMART recipients to report grant financial information on a quarterly basis using the SF-425 Federal Financial Report. Quarterly reports are required to be submitted no later than 30 days are the end of each reporting period. Cause: The Agency believed the SF-425 Federal Financial Reports for the reporting periods ending September 30, 2022, and March 31, 2023, did not need to be filed due to no federal activity taking place during the periods. For the report period ended September 30, 2023, the Agency had difficulties preparing the SF-425 Federal Financial Reporting due to unfamiliarity with the reporting process. Due to the Finance Departments lack of familiarity with the SF-425 reporting process, the report was not filed by the required due date. Context: The program had three separate reporting requirements on a quarterly or yearly basis under the grant agreement and the SF-425 was the only report that failed to be filed on a timely basis and three of the quarterly reports for the fiscal year ended June 30, 2023, was not filed by the reporting deadline. This was unusual due to the Agency had difficulties with filing the report and the Agency’s lack of familiarity with the reporting process. Effect: The Agency was not in compliance with the Bureau of Reclamation’s reporting requirements. Recommendation: We recommend the Agency develop documented procedures to ensure grant reports are filed accurately and in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action is included in the Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2023-001 – Significant Deficiency Award No.: 15.507, WaterSMART (Sustain and Manage America’s Resources for Tomorrow) Federal Grantor: U.S. Bureau of Reclamation Department of the Interior Compliance Requirement: Reporting Condition: We noted during our testing of the SF-425 Federal Financial reports were not submitted for the year ended June 30, 2023. Management informed us that the SF-425 Federal Financial Reports for reporting periods ending September 30, 2022, and March 31, 2023, had not been filed. In addition, the SF-425 Federal Financial Reports for the reporting period ended September 30, 2023, had been filed late. The Agency has subsequently communicated that all uncompleted SF-425 Federal Financial Reports have been filed. Criteria: The U.S. Bureau of Reclamation Department of the Interior requires WaterSMART recipients to report grant financial information on a quarterly basis using the SF-425 Federal Financial Report. Quarterly reports are required to be submitted no later than 30 days are the end of each reporting period. Cause: The Agency believed the SF-425 Federal Financial Reports for the reporting periods ending September 30, 2022, and March 31, 2023, did not need to be filed due to no federal activity taking place during the periods. For the report period ended September 30, 2023, the Agency had difficulties preparing the SF-425 Federal Financial Reporting due to unfamiliarity with the reporting process. Due to the Finance Departments lack of familiarity with the SF-425 reporting process, the report was not filed by the required due date. Context: The program had three separate reporting requirements on a quarterly or yearly basis under the grant agreement and the SF-425 was the only report that failed to be filed on a timely basis and three of the quarterly reports for the fiscal year ended June 30, 2023, was not filed by the reporting deadline. This was unusual due to the Agency had difficulties with filing the report and the Agency’s lack of familiarity with the reporting process. Effect: The Agency was not in compliance with the Bureau of Reclamation’s reporting requirements. Recommendation: We recommend the Agency develop documented procedures to ensure grant reports are filed accurately and in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action is included in the Corrective Action Plan included at the end of the report.
Finding 2023-001 — Current Year — Financial Statement Audit — Significant Deficiency Condition: New grant agreement signed near yearend and eligible reimbursements were not booked as revenue. Management will produce procedures to ensure signatories on grants are included in the yearend close process to avoid understating revenue due to unknown activity occurring outside of the finance department. Management agrees grant revenue should be properly reported according to the agreements entered into, as described in GASB No. 33.
We noted during our testing that required performance reports and Federal Financial Reports (SF-425) were not submitted by the deadline of 30 days after period end for the reporting periods May 13, 2022 to September 30, 2022, October 1, 2022 through March 31, 2023 and April 1, 2023 through September 30, 2023. Management informed us that the performance reports and SF-425 Reports for reporting periods ending September 30, 2022, and March 31, 2023 had not been filed when we began the audit. In addition, the performance and SF-425 Reports for the reporting period ended September 30, 2023 were filed more than 30 days after the end of the reporting period, which is not in compliance with the 30-day deadline listed in program guidelines. Criteria: 2 CFR Section 200.328 and the terms and conditions of the WaterSMART grant requires recipients to prepare performance reports and SF-425 Reports on a semi-annual basis for the reporting periods of October 1 through March 31 and April 1 to September 30, which are due no later than 30 days after the end of each reporting period. There is no indication in the program guidance that reports are not due if there is no program activity. Cause: The Agency believed the performance reports and SF-425 Reports for the reporting periods ending September 30, 2022, and March 31, 2023, did not need to be filed due to no federal activity taking place during the periods. For the report period ended September 30, 2023, the Agency had delays in preparing the performance report and SF-425 Report due to unfamiliarity with the reporting process. Context: The grant began on May 13, 2022 and qualifying expenses were not incurred until the third reporting period ending September 30, 2023 so the reports for the first two reporting periods would indicate no progress was made and no costs were incurred. All required reports have been filed as of the date of this report. Effect: The Agency was not in compliance with the reporting requirements under 2 CFR 200.328 and the terms and conditions of the award. Recommendation: We recommend the Agency develop documented procedures to ensure grant reports are filed in accordance with Uniform Guidance and the terms and conditions of the award. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action are included in the Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2023-002 – Significant Deficiency Award No.: 15.507, WaterSMART (Sustain and Manage America’s Resources for Tomorrow) Federal Grantor: U.S. Department of the Interior - Bureau of Reclamation, Direct Program Compliance Requirement: Reporting Condition: We noted during our testing that required performance reports and Federal Financial Reports (SF-425) were not submitted by the deadline of 30 days after period end for the reporting periods May 13, 2022 to September 30, 2022, October 1, 2022 through March 31, 2023 and April 1, 2023 through September 30, 2023. Management informed us that the performance reports and SF-425 Reports for reporting periods ending September 30, 2022, and March 31, 2023 had not been filed when we began the audit. In addition, the performance and SF-425 Reports for the reporting period ended September 30, 2023 were filed more than 30 days after the end of the reporting period, which is not in compliance with the 30-day deadline listed in program guidelines. Criteria: 2 CFR Section 200.328 and the terms and conditions of the WaterSMART grant requires recipients to prepare performance reports and SF-425 Reports on a semi-annual basis for the reporting periods of October 1 through March 31 and April 1 to September 30, which are due no later than 30 days after the end of each reporting period. There is no indication in the program guidance that reports are not due if there is no program activity. Cause: The Agency believed the performance reports and SF-425 Reports for the reporting periods ending September 30, 2022, and March 31, 2023, did not need to be filed due to no federal activity taking place during the periods. For the report period ended September 30, 2023, the Agency had delays in preparing the performance report and SF-425 Report due to unfamiliarity with the reporting process. Context: The grant began on May 13, 2022 and qualifying expenses were not incurred until the third reporting period ending September 30, 2023 so the reports for the first two reporting periods would indicate no progress was made and no costs were incurred. All required reports have been filed as of the date of this report. Effect: The Agency was not in compliance with the reporting requirements under 2 CFR 200.328 and the terms and conditions of the award. Recommendation: We recommend the Agency develop documented procedures to ensure grant reports are filed in accordance with Uniform Guidance and the terms and conditions of the award. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action are included in the Corrective Action Plan included at the end of the report.
Finding 2023-002 — Current Year — Major Federal Award — Significant Deficiency Award No.: 15.507 WaterSMART; Federal Grantor: US Department of the Interior — Bureau of Reclamation, Direct Program Condition: Compliance reporting didn't started until 9+ months after grant agreement was signed due to no progress waiting for the Bureau of Reclamation's notice to proceed. This was initially based on grant manager's feedback, who subsequently corrected herself and requested our no activity quarterly reports. Management will adhere to Uniform Guidance even in the event progress reports are to be filed with no activity described. Procedures will require staff to submit the reports, regardless of feedback received from the grant program's manager, to avoid future issues. All performance reports have been filed to date following the Uniform Guidance. All above corrective action items will be implemented by the Finance department at Yuba Water Agency no later than June 30, 2024.
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