WALKER RIVER IRRIGATION DISTRICT

EIN: 886001610

UEI: MS2JGCAZL3N1

Data as of August 27, 2026

WALKER RIVER IRRIGATION DISTRICT5 audit years5 findings2 repeat
5
Audit Years
5
Total Findings
2
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 18, 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 August 18, 2026 (9 days ago).

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2025-001
Reporting
REPEATQUESTIONED COSTS

The Federal Grants Fund grants receivable balances and grant revenues need to be adjusted in order to reconcile the grant activity for the year. Grants are based on a reimbursement basis whereas expenditures are first incurred and claims for reimbursement are subsequently collected. Effect of Condition: It is possible that errors in financial grant reporting could result in claims not being processed or claimed. Cause: The District accounting system has some system bugs that need to be investigated and refined. Recommendation: We recommend that a final true-up request for reimbursement be based on fiscal year end cutoff that includes June account payable transactions. This process would allow for the elimination of timing differences lapsing between fiscal years. In addition, grant requests should be reviewed and approved by a second individual before submission

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Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial grant reports is the subsequent review and reconciliation of grant reporting to the general ledger. Condition: The Federal Grants Fund grants receivable balances and grant revenues need to be adjusted in order to reconcile the grant activity for the year. Grants are based on a reimbursement basis whereas expenditures are first incurred and claims for reimbursement are subsequently collected. Effect of Condition: It is possible that errors in financial grant reporting could result in claims not being processed or claimed. Cause: The District accounting system has some system bugs that need to be investigated and refined. Recommendation: We recommend that a final true-up request for reimbursement be based on fiscal year end cutoff that includes June account payable transactions. This process would allow for the elimination of timing differences lapsing between fiscal years. In addition, grant requests should be reviewed and approved by a second individual before submission

Corrective Action Plan

Issue: The reconciled grant balance for all grant accounts is not compared against the total compostion of all grant accounts maintained in the general ledger's individual grant funds. Corrective Action: Staff will compare all grant account reconciliations agains the total composition of all accounts maintained within the general ledger's indvidual grant funds. Confusion occured this year with a review from NFWF of unallowed expenses that were booked as receivables in a previous fiscal year.

Prior Finding References

2024-003

About Reporting →

FY 2024-06-30

FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.

2024-003
Reporting

Management Response: We agree with the recommendation and procedures have been implemented whereas fiscal year-end requests for reimbursements will include June accounts payable transactions.

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Management Response: We agree with the recommendation and procedures have been implemented whereas fiscal year-end requests for reimbursements will include June accounts payable transactions.

Corrective Action Plan

Staff will compare all bank account reconcilations against the total compostion of all cash accounts maintained within the general ledger's individual funds.

About Reporting →

FY 2017-06-30

FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.

2017-001
Procurement & Suspension/Debarment
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.

2016-004
Reporting
REPEATQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-005

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2016-005
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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