Hidden Valley Lake Community Services DistrictLocal Government

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