EIN: 741505167
UEI: RVK4PGMRX2C8
Audited by: PENA BRIONES MCDANIEL
Oversight agency: 15 [Department of the Interior]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 11, 2023. 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 November 11, 2023 (1022 days ago).
What is a management decision? →2022-001 ? Federal Compliance ? SF-425, Federal Financial Report Criteria: Under the Compliance Supplement, SF-425, Federal Financial Report should be submitted timely. Condition Found: The District did not submit its SF-425, Federal Financial Report for 2022 expenses at the end of its fiscal year. Cause: The grant writer left the District?s employment which caused delays in the recording of the District?s reporting activities for the grant and the completion of the SF-425, Federal Financial Report for 2022. Effect: The District is not in compliance with this compliance requirement. Repeat Finding: No. Recommendation: We recommend that the District ensure that future SF-425 reports are filed within the period required by applicable statutes. Current Status: The District is working with a consultant to complete the SF-425 reports. The District is fully capable of fulfilling the compliance supplement requirements in future years. View of Responsible Official: See Auditee corrective action plan.
Show full finding ▾Hide full finding ▴2022-001 ? Federal Compliance ? SF-425, Federal Financial Report Criteria: Under the Compliance Supplement, SF-425, Federal Financial Report should be submitted timely. Condition Found: The District did not submit its SF-425, Federal Financial Report for 2022 expenses at the end of its fiscal year. Cause: The grant writer left the District?s employment which caused delays in the recording of the District?s reporting activities for the grant and the completion of the SF-425, Federal Financial Report for 2022. Effect: The District is not in compliance with this compliance requirement. Repeat Finding: No. Recommendation: We recommend that the District ensure that future SF-425 reports are filed within the period required by applicable statutes. Current Status: The District is working with a consultant to complete the SF-425 reports. The District is fully capable of fulfilling the compliance supplement requirements in future years. View of Responsible Official: See Auditee corrective action plan.
The District does not disagree with the auditor's findings, but wishes to make several clarifications. 2022-001- State Compliance - Required Financial Audit 1) As stated in the 2022 Audit the primary reason the audit was not submitted to TCEQ on time was because of delays caused by COVID-19. This included that the auditor did not complete the report in time to meet TCEQ deadlines due to a conflict in the auditor' s schedule. 2) The District CFO contacted TCEQ Water District division and advised TCEQ staff that submittal of the audit report would be delayed and TCEQ did not object to the delay. 2022-002- Federal Compliance - SF-425, Federal Financial Report 1) The federal fonn SF-425 purpose is to document financial transactions specific to an awarded federal grant and project grant period. The SF-425 allows for submittal periods to be made quarterly, semi-annual, annual, or final (end of grant). The grant period terminated on December 31, 2022 (3 months after the end of the District's fiscal period). At the district option, it selected to submit the SF-425 for the final period. The District requested an extension of the submittal time and the grant administrator did not object to the SF-425 being submitted late. The following implementation will ensure future audit reports are filed in a timely matter: 2022-001- State Compliance - Required Financial Audit ? Set up a calendar of events scheduling activities and tasks for monthly closing entries ? Create timely reports after closing of each month ? Reconcile transactions throughout the month ? Complete adjusting entries monthly ? Validate year end entries 2022-002- Federal Compliance - SF-425, Federal Financial Report ? Set up a calendar of events scheduling activities and tasks for monthly closing entries. ? Create timely reports after closing of each month ? Reconcile transactions throughout the month ? Complete adjusting entries monthly ? Validate year end entries I, Mary Cortez, as Chief Financial Officer, will implement the corrective action plan hereupon effective FY2023. Chief Financial Officer
2021-001
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
2021-002 - Federal Compliance -Required Financial Audit -50- Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (F AC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition found: The federal reporting due date for the District's October 31, 2021 single audit reporting package was July 31, 2022. However, the District did not issue its single audit reporting package until January 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: The District suffered the effect of the Covid-19 shutdown/closure by order of the state during 2020; this caused a disruption in the ability to conduct the daily activities and related audit in a timely matter. Recommendation: The District should submit its financial reports in December 2022 and ensure the 2022 financial report will be submitted timely. Current Status: Due to the pandemic, the District did not provide required documentation to its auditors in a timely fashion. The organization recognizes the importance of timely submission to the FAC; consequently, financial reporting and recordkeeping policies have been enhanced to facilitate the audit process and reporting timeliness. View of Responsible Official: See Auditee corrective action plan.
Show full finding ▾Hide full finding ▴2021-002 - Federal Compliance -Required Financial Audit -50- Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (F AC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition found: The federal reporting due date for the District's October 31, 2021 single audit reporting package was July 31, 2022. However, the District did not issue its single audit reporting package until January 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: The District suffered the effect of the Covid-19 shutdown/closure by order of the state during 2020; this caused a disruption in the ability to conduct the daily activities and related audit in a timely matter. Recommendation: The District should submit its financial reports in December 2022 and ensure the 2022 financial report will be submitted timely. Current Status: Due to the pandemic, the District did not provide required documentation to its auditors in a timely fashion. The organization recognizes the importance of timely submission to the FAC; consequently, financial reporting and recordkeeping policies have been enhanced to facilitate the audit process and reporting timeliness. View of Responsible Official: See Auditee corrective action plan.
The District is in agreeance with the auditor?s findings. The following implementation will ensure future audit reports are filed in a timely matter: 2021-001- State Compliance ? Required Financial Audit ? Set up a calendar of events scheduling activities and tasks for monthly closing entries ? Create timely reports after closing of each month ? Reconcile transactions throughout the month ? Complete adjusting entries monthly ? Validate year end entries 2021-002- Federal Compliance ? Required Financial Audit ? Set up a calendar of events scheduling activities and tasks for monthly closing entries. ? Create timely reports after closing of each month ? Reconcile transactions throughout the month ? Complete adjusting entries monthly ? Validate year end entries I, Mary Cortez, as Chief Financial Officer, will implement the corrective action plan hereupon effective FY2022.
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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