EIN: 846000156
UEI: GSA_MIGRATION
Audited by: MCMAHAN AND ASSOCIATES, L.L.C.
Oversight agency: 10 [Department of Agriculture]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 27, 2021. 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 December 27, 2021 (1705 days ago).
What is a management decision? →The District included expenditures that were not related to the grant. Cause: The District used the same vendor for both grant and non-grant related services and the non-grant expenditures were inadvertently included in the semi-annual report. No thorough review of the supporting documentation for the expenditures in the report was being conducted by a separate individual prior to submission to the federal government. Effect: Failure to submit the accurate expenditures resulted in the report being overstated by $25,236. Questioned Costs: Expenditures totaling $25,236. Context: This finding was self-reported by the District and was not discovered as part of single audit testing. The error has been rectified and reported to the appropriate federal government agency. Recommendation: We recommend the District review its procedures to ensure complete and accurate reports are remitted in accordance with the terms outlined by the grant agreement. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The error as described above was identified during a review by District staff at the end of the subsequent reporting period under the subject grant. The District immediately contacted the appropriate federal contract officer and disclosed the error. Pursuant to direction from the contract officer, the District staff corrected the questioned costs by promptly filing an amended report, and moving the excess distribution of $25,236 to deferred revenue. Corrective actions have been put in place to have a review of the report and expenditures conducted by a separate District employee prior to any future report submission to the federal government.
Show full finding ▾Hide full finding ▴Findings related to federal awards as required by Government Auditing Standards: Audit Finding 2020-001 ? U.S. Department of Interior - WaterSMART (CFDA 15.507) Grant Period ? Year Ended December 31, 2020 Criteria or Specific Requirement: The District is required to submit semi-annual reports for eligible expenditures incurred under the grant as outlined in the grant agreement. Condition: The District included expenditures that were not related to the grant. Cause: The District used the same vendor for both grant and non-grant related services and the non-grant expenditures were inadvertently included in the semi-annual report. No thorough review of the supporting documentation for the expenditures in the report was being conducted by a separate individual prior to submission to the federal government. Effect: Failure to submit the accurate expenditures resulted in the report being overstated by $25,236. Questioned Costs: Expenditures totaling $25,236. Context: This finding was self-reported by the District and was not discovered as part of single audit testing. The error has been rectified and reported to the appropriate federal government agency. Recommendation: We recommend the District review its procedures to ensure complete and accurate reports are remitted in accordance with the terms outlined by the grant agreement. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The error as described above was identified during a review by District staff at the end of the subsequent reporting period under the subject grant. The District immediately contacted the appropriate federal contract officer and disclosed the error. Pursuant to direction from the contract officer, the District staff corrected the questioned costs by promptly filing an amended report, and moving the excess distribution of $25,236 to deferred revenue. Corrective actions have been put in place to have a review of the report and expenditures conducted by a separate District employee prior to any future report submission to the federal government.
Finding: Allowable Costs/Cost Principles Questioned Costs: Expenditures totaling $25,236. Status: Corrective action in progress Corrective Action: The District agrees with the finding. The reason the reimbursement report was done incorrectly was due to use of the same vendor for both grant and non-grant related services and the non-grant expenditures were inadvertently included in the semi-annual report. No thorough review of the supporting documentation for the expenditures in the report was being conducted by a separate individual prior to submission to the federal government. The error described above was identified during a review by District staff at the end of the subsequent reporting period under the subject grant. The District immediately contacted the appropriate federal contract officer and disclosed the error. Pursuant to direction from the contract officer, the District staff corrected the questioned costs by promptly filing an amended report and moving the excess distribution of $25,236 to deferred revenue. Corrective actions have been put in place to have a review of the report and expenditures conducted by a separate District employee prior to any future report submission to the federal government. Person(s) Responsible for Implementing: Ian Philips, Chief Accountant and Audrey Turner, Chief of Operations. Implementation Date: An amended 2020 report was filed in April 2021, and the other department implementations are in effect immediately for the upcoming reporting periods.
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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