EIN: 840866211
UEI: FD83DJ91DK63
Audited by: JDS Professional Group
Oversight agency: 10 [Department of Agriculture]
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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 October 6, 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 April 6, 2026 (145 days ago).
What is a management decision? →FAC accepted this audit on October 29, 2024 — management decision was due April 29, 2025.
FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
A Federal Financial Report was missing one easement purchase. Effect: Failure to submit the complete and accurate report resulted in the report being understated by $143,250. Questioned Costs: None. Context: During our testing of reporting requirements, we noted that an Interim Federal Financial Report was missing one easement purchase. Cause: The Organization uses cooperative agreements, settlement statements and Form 230D to prepare the Interim Federal Financial Report. However, by using these individual documents it doesn't provide them with a listing of the easements purchased during the fiscal year in order to ensure the report is complete for the reporting period. Recommendation: We recommend that the Organization review its procedures to ensure complete and accurate reports are remitted in accordance with the terms outlined by the agreement.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to submit an Interim Federal Financial Report for each quarter that the Organization closes an easement on a parcel of land. Condition: A Federal Financial Report was missing one easement purchase. Effect: Failure to submit the complete and accurate report resulted in the report being understated by $143,250. Questioned Costs: None. Context: During our testing of reporting requirements, we noted that an Interim Federal Financial Report was missing one easement purchase. Cause: The Organization uses cooperative agreements, settlement statements and Form 230D to prepare the Interim Federal Financial Report. However, by using these individual documents it doesn't provide them with a listing of the easements purchased during the fiscal year in order to ensure the report is complete for the reporting period. Recommendation: We recommend that the Organization review its procedures to ensure complete and accurate reports are remitted in accordance with the terms outlined by the agreement.
In response to the resulting failure to submit the complete and accurate report, in which the report was understated $143,250, we have made an adjustment to our reporting and procedure. A spreadsheet for each funding agreement has been created to track the funds specific to each project, including the amount of federal funds awarded, amount of federal funds dispersed, amount of recipient funds awarded and amount of recipient funds dispersed. The spreadsheet will be updated when drafting the quarterly FFR form to calculate the change in these amounts for any projects closed within the quarter. Amended FFR's were submitted immediately following this finding.
FAC accepted this audit on September 5, 2019 — management decision was due March 5, 2020.
The Federal Financial Reports were not filed in a timely manner. Effect: Failure to submit reports on time may cause delay of the program funding. Questioned Costs: None. Context: During our testing of reporting requirements, we noted that a financial reports were not remitted in a timely manner. Cause: The Organization did not submit the Federal Financial Reports on time. Recommendation: We recommend that the Organization review its procedures to ensure reports are remitted on time in accordance with the terms outlined by the agreement.
Show full finding ▾Hide full finding ▴Criteria: Interim Federal Financial Reports are due to the U.S. Department of Agriculture under provisions of the grant within 30 days after the end of each reporting period. Condition: The Federal Financial Reports were not filed in a timely manner. Effect: Failure to submit reports on time may cause delay of the program funding. Questioned Costs: None. Context: During our testing of reporting requirements, we noted that a financial reports were not remitted in a timely manner. Cause: The Organization did not submit the Federal Financial Reports on time. Recommendation: We recommend that the Organization review its procedures to ensure reports are remitted on time in accordance with the terms outlined by the agreement.
In FY18, COL closed a number of projects with federal awards. The program manager at USDA-NRCS who administered these closings is new to her position and did not request the reports nor was she aware of the report requirements. COL was also unaware of the reporting requirements. In response to the resulting failure to submit the reports on time, we have made an adjustment to our internal grants administration process. When any federal awards are received, the Program Manager will report the award to the Finance Director and send an email with the final list of requirements. The Finance Director will then update the reporting deadline reminder according to the grants administration procedures.
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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