EIN: 941623441
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2020. 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 September 10, 2020 (2177 days ago).
What is a management decision? →The Agency?s purchasing policy did not include a reference to procurement requirements in the Uniform Guidance. Criteria: Internal controls over compliance requirements should exist to ensure the Agency complied with the types of compliance requirements that apply to each major federal program. Title 2 U.S Code of Federal Regulations (CFR) Section 200.318 (Uniform Guidance), require documented procurement policies to be used for contracts funded with federal awards containing applicable Federal, State and local procurement laws and regulations. Cause: The Agency does not normally receive the level of federal funding that requires a Single Audit. Therefore, the Agency was apparently not aware of the need to include procurement requirements from the Uniform Guidance in its purchasing policy prior to the grant being received and did not have time to update the procurement policy prior to the start of the June 30, 2019 single audit. Effect: The Agency did not comply with CFR Section 200.318. Context: The Agency was provided FEMA?s Public Assistance Program and Policy Guide (Guide) by the pass-through agency. The Guide included the procurement requirements under the Uniform Guidance and the Agency followed the guidance during the non-emergency procurements to which the guidance applied based on our testing. Consequently, the finding relates only to the procurement requirements not being included in the Agency?s procurement policy. Recommendation: We recommend the Agency update its purchasing policy to reference procurement requirements contained in the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management?s response and planned corrective action is included at the end of this report.
Show full finding ▾Hide full finding ▴A. See Schedule of Findings and Questioned Costs for chart/table. B. CURRENT YEAR FINDINGS ? FINANCIAL STATEMENT AUDIT INTERNAL CONTROL OVER FINANCIAL REPORTING None COMPLIANCE AND OTHER MATTERS Finding 2019-001: See this finding described under the CURRENT YEAR FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM ? INTERNAL CONTROL OVER COMPLIANCE section below. C. CURRENT YEAR FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT COMPLIANCE None INTERNAL CONTROL OVER COMPLIANCE Finding 2019-001: Significant Deficiency ? Procurement, Suspension and Debarment. CFDA: 97.036 Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA), Disaster Grants ? Public Assistance (Presidentially Declared Disasters). Passed-through: California Governor?s Office of Emergency Services. Award No.: FEMA-4308-DR-CA, 115-91011 Compliance Requirement: Procurement, Suspension and Debarment Condition: The Agency?s purchasing policy did not include a reference to procurement requirements in the Uniform Guidance. Criteria: Internal controls over compliance requirements should exist to ensure the Agency complied with the types of compliance requirements that apply to each major federal program. Title 2 U.S Code of Federal Regulations (CFR) Section 200.318 (Uniform Guidance), require documented procurement policies to be used for contracts funded with federal awards containing applicable Federal, State and local procurement laws and regulations. Cause: The Agency does not normally receive the level of federal funding that requires a Single Audit. Therefore, the Agency was apparently not aware of the need to include procurement requirements from the Uniform Guidance in its purchasing policy prior to the grant being received and did not have time to update the procurement policy prior to the start of the June 30, 2019 single audit. Effect: The Agency did not comply with CFR Section 200.318. Context: The Agency was provided FEMA?s Public Assistance Program and Policy Guide (Guide) by the pass-through agency. The Guide included the procurement requirements under the Uniform Guidance and the Agency followed the guidance during the non-emergency procurements to which the guidance applied based on our testing. Consequently, the finding relates only to the procurement requirements not being included in the Agency?s procurement policy. Recommendation: We recommend the Agency update its purchasing policy to reference procurement requirements contained in the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management?s response and planned corrective action is included at the end of this report.
Corrective Action Plan March 05, 2020 Yuba County Water Agency submits the following corrective action plan for the year ended June 30, 2019. The findings from the June 30, 2019 Schedule of Findings and Questioned Costs for the Major Federal Program Award are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2019-001: Significant Deficiency ? Procurement, Suspension and Debarment. Management agrees the Procurement Policy should reflect the Agency?s processes when it comes to adhering to additional requirement that coincide with the receipt of significant federal funding. The Agency understand the need to enhance the Procurement Policy by outlining the requirements in the Uniform Guidance, therefore, this policy revision will take place immediately. All above mentioned corrective actions items will be implemented by the Agency no later than November 30, 2020. Yuba County Water Agency Kurtis Crawford Finance Manager
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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