EIN: 941337914
UEI: UTM3S7LKYQZ4
Audited by: MUN CPAs, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
Finding 2022-001: Water and Wastewater Arrearages Payment Program Criteria The California Water and Wastewater Arrearage Payment Program was created to provide relief to water and wastewater systems to cover unpaid bills from customers accrued between March 4, 2020 and June 15, 2021. Condition The District claimed arrearages that were accrued outside of the allowable timeframe. In addition, one out of forty customers selected for testing had a claimed amount that was in excess of the allowable arrearage. Cause Due to turnover in the customer service department, the sewer and water arrearages were not correctly calculated. Effect The District initially claimed arrearages that were not eligible for reimbursement under the program. Upon discovery, the District worked with the State of California to calculate the correct amount and subsequently returned any required funds. However, as a result of testing, we noted an additional amount of $178 that needs to be returned to the State. Recommendation We recommend the District review all arrearages claimed to ensure the program guidelines are met and return any additional funds received that do not meet the program guidelines. Views of Responsible Officials The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have been reimbursed by the State.
Show full finding ▾Hide full finding ▴Finding 2022-001: Water and Wastewater Arrearages Payment Program Criteria The California Water and Wastewater Arrearage Payment Program was created to provide relief to water and wastewater systems to cover unpaid bills from customers accrued between March 4, 2020 and June 15, 2021. Condition The District claimed arrearages that were accrued outside of the allowable timeframe. In addition, one out of forty customers selected for testing had a claimed amount that was in excess of the allowable arrearage. Cause Due to turnover in the customer service department, the sewer and water arrearages were not correctly calculated. Effect The District initially claimed arrearages that were not eligible for reimbursement under the program. Upon discovery, the District worked with the State of California to calculate the correct amount and subsequently returned any required funds. However, as a result of testing, we noted an additional amount of $178 that needs to be returned to the State. Recommendation We recommend the District review all arrearages claimed to ensure the program guidelines are met and return any additional funds received that do not meet the program guidelines. Views of Responsible Officials The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have been reimbursed by the State.
The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have bee reimbursed by the State.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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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