EIN: 956000827
UEI: R8GQCKBZF7A8
Audited by: LSL, LLP
Oversight agency: 15 [Department of the Interior]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 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 September 17, 2026 (19 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
FAC accepted this audit on June 15, 2022 — management decision was due December 15, 2022.
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
The original SEFA provided by the District for fiscal year ended June 30, 2020, did not properly include the federal expenditures for the WIFIA program. Questioned costs: None. Context: The WIFIA program's federal expenditures total $16,229,525. Cause: The funding received through the WIFIA program is a loan that the District has to repay. The District did not make any drawdowns on the loan as of June 30, 2020. As such, the District was unaware they needed to consider the WIFIA program when preparing the SEFA. Effect: With the inclusion of the WIFIA program on the SEFA, the District's federal expenditures exceeded $750,000 and a single audit was required but was not completed and submitted to the Federal Audit Clearinghouse within the required timeframe. Repeat Finding: The is not a repeat finding. Recommendation: We recommend the District implement effective internal controls to ensure that annual expenditures for all Federal grant programs are accurately included on the SEFA.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: Title 2 U.S. Code of Federal Regulations Part 200, Section 510(b) Schedule of Expenditures of Federal Awards, states "The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502." Condition: The original SEFA provided by the District for fiscal year ended June 30, 2020, did not properly include the federal expenditures for the WIFIA program. Questioned costs: None. Context: The WIFIA program's federal expenditures total $16,229,525. Cause: The funding received through the WIFIA program is a loan that the District has to repay. The District did not make any drawdowns on the loan as of June 30, 2020. As such, the District was unaware they needed to consider the WIFIA program when preparing the SEFA. Effect: With the inclusion of the WIFIA program on the SEFA, the District's federal expenditures exceeded $750,000 and a single audit was required but was not completed and submitted to the Federal Audit Clearinghouse within the required timeframe. Repeat Finding: The is not a repeat finding. Recommendation: We recommend the District implement effective internal controls to ensure that annual expenditures for all Federal grant programs are accurately included on the SEFA.
Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: In the past, the task of gathering data and completing the SEFA information was assigned to the Financial Analyst (Grants) with final review by Controller. Due to the increase in number of Federal and State grants and loans processed coupled with effect of Covid 19 on personnel, there was a minor discrepancy on the FY 2020 SEFA report. Effective immediately, the Senior Accountant is assigned to assist in gathering data and reconciling the project information with the SEFA report prior to submission to the Controller for final review. Name(s) of the contact person(s) responsible for corrective action: Karrie Swaine, Controller. Planned completion date for corrective action plan: The corrective action was completed immediately.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
The District?s purchasing policy is less restrictive than the Uniform Guidance in that the policy only requires one quote for expenses over $3,500 but under $5,000, which is higher than the $3,500 threshold required by the Uniform Guidance. No issues were noted as a result of testing, only that the policy is not in compliance with the Uniform Guidance. Cause: The District was unaware of the procurement rules of the Uniform Guidance. Effect: The District was not in compliance with the requirements of the Uniform Guidance for written procedures. Questioned Cost: There is no questioned cost related to this finding. Perspective Information: Not applicable. Recommendation: We recommend the District revise the purchasing policy for federal expenses to be in line with the Uniform Guidance for procurement with federal funding.
Show full finding ▾Hide full finding ▴Finding Number 2019-001 Major Program: United States Department of Agriculture. Water and Waste Disposal Loans and Grants (Section 306C). CFDA 10.770. Criteria: Uniform Guidance section 200.320 requires the following for procurement: (a) micro-purchases ($3,500 or less) may be awarded without soliciting competitive quotations, (b) small purchases ($3,500 to $150,000) require price or rate quotations from an adequate number of qualified sources, and (c) sealed bids required for purchases in excess of $150,000. Condition: The District?s purchasing policy is less restrictive than the Uniform Guidance in that the policy only requires one quote for expenses over $3,500 but under $5,000, which is higher than the $3,500 threshold required by the Uniform Guidance. No issues were noted as a result of testing, only that the policy is not in compliance with the Uniform Guidance. Cause: The District was unaware of the procurement rules of the Uniform Guidance. Effect: The District was not in compliance with the requirements of the Uniform Guidance for written procedures. Questioned Cost: There is no questioned cost related to this finding. Perspective Information: Not applicable. Recommendation: We recommend the District revise the purchasing policy for federal expenses to be in line with the Uniform Guidance for procurement with federal funding.
The District Procurement Policy, last revised and adopted on March 2018, is in compliance with the requirements of Title 2 of the CFR, Part 200. Although small purchases for federally funded expense is not specifically enumerated in the procurement policy, the District strictly follows all the guidance for federal grant funded expenses in practice. The District did not violate any provisions of Title 2 of the CFR, Part 200. The District will update the procurement policy to reflect compliance with items related to small purchases.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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