EIN: 946037606
UEI: XXUSWP4WN444
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 17, 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 March 17, 2026 (162 days ago).
What is a management decision? →We identified errors in the Federal Financial Report for the reporting period ending March 31, 2024 and September 30, 2024. Federal share and recipient share of expenditures reported on the SF-425 did not agree to amounts reported on the SEFA. Cause: A lack of understanding of the what amounts are to be reported as Federal and recipient share of expenditures. Effect: None Recommendation: Obtain an understanding of how to properly fill out SF-425 by reviewing the form instructions, receive training on preparing the SF-425, and communicate with the Grants Officer to determine the required information to be reported on the SF-425. View of Responsible Officials: Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Reporting Deficiency in internal controls over reporting and noncompliance U.S. Department of Interior; Reclamation States Emergency Drought Relief. Assistance Listing Number 15.514 Questioned Cost: Not applicable How the Questioned Cost was Computed: Not applicable Criteria: The District is required to file a Federal Financial Report (SF-425) semi-annually detailing federal share and recipient share of expenditures that occurred during the reporting period. Condition: We identified errors in the Federal Financial Report for the reporting period ending March 31, 2024 and September 30, 2024. Federal share and recipient share of expenditures reported on the SF-425 did not agree to amounts reported on the SEFA. Cause: A lack of understanding of the what amounts are to be reported as Federal and recipient share of expenditures. Effect: None Recommendation: Obtain an understanding of how to properly fill out SF-425 by reviewing the form instructions, receive training on preparing the SF-425, and communicate with the Grants Officer to determine the required information to be reported on the SF-425. View of Responsible Officials: Management agrees with the finding and has provided the accompanying corrective action plan.
The responsible person will attend training on preparing a Federal Financial Report. The District will adjust its procedures so that, prior to filing, a grant team member (other than the responsible person) will review the amounts reported as Federal and the recipient's share of expenditures, and agree to project costs incurred through the reporting date.
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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