EIN: 680048232
UEI: EPMMCTVR11M1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2026 (31 days from today).
What is a management decision? →Name: Hazard Mitigation Grant; CFDA#: 97.039; Federal Grantor: U.S. Department of Homeland Security; Pass-Through Entity: State Emergency Management Agency; Award No.: Various; Yea: 2024-25; Compliance Requirement: Other Criteria Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that the District provide accurate Federal expenditure information timely. Condition During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were more than actual expenditures by $198,967 in the major program listed above. CauseThe District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting of the program. Repeat Finding This is a repeat of prior year finding 2024-001. Recommendation We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses
Show full finding ▾Hide full finding ▴Name: Hazard Mitigation Grant; CFDA#: 97.039; Federal Grantor: U.S. Department of Homeland Security; Pass-Through Entity: State Emergency Management Agency; Award No.: Various; Yea: 2024-25; Compliance Requirement: Other Criteria Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that the District provide accurate Federal expenditure information timely. Condition During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were more than actual expenditures by $198,967 in the major program listed above. CauseThe District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting of the program. Repeat Finding This is a repeat of prior year finding 2024-001. Recommendation We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses
We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Management’s Response: The District concurs with the finding. Responsible Individual: Trish Wilkinson, Accounting Supervisor Corrective Action Plan: The District will provide accurate federal expenditure information prior to the beginning of the audit fieldwork. Anticipated Completion Date: June 30, 2026
2024-001
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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