Audit 303825

FY End

2023-12-31

Total Expended

$1.13M

Findings

2

Programs

1

Organization: East Casey County Water District (KY)

Year: 2023 Accepted: 2024-04-18

Auditor: Rfh PLLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
393688	2023-003	Significant Deficiency	-	I
970130	2023-003	Significant Deficiency	-	I

ALN	Program	Spent	Major	Findings
10.760	Water and Waste Disposal Systems for Rural Communities	$1.13M	Yes	1

Contacts

Name	Title	Type
USLJJGAQPEZ5	Andy Greynolds	Auditee
6067879961	Heather Cochran	Auditor
No contacts on file

Notes to SEFA

Title: Pass Through Funds Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not pass through any funds to subrecipients.

Finding Details

Finding 2023-003

Criteria: In accordance with Uniform Guidance, Section 200.318(a), and 200.319(c) a non-Federal entity must have written procurement procedures that conform to procurement methods identified in the Uniform Guidance at Section 200.320. Condition: The District has not adopted written policies as required by 200.318(a) and 200.319(c) that are consistent with the methods of procurement outlined in Section 200.320 of the Uniform Guidance. Cause: The District received federal funds as part of loan drawdowns for a construction project. The District typically does not receive federal funding and is unfamiliar with the written procurement requirements of the Uniform Guidance. Effect: The District did not have written procurement policies that complied with the procurement standards of Uniform Guidance. However, due to State threshold’s for bidding and oversight requirements of the loan program, the District complied, in all material respects, with the procurement methods allowed under the Uniform Guidance. Recommendation: We recommend that the District document written procurement policies that comply with the Uniform Guidance and include in those policies the allowed methods of procurement under Section 200.320. Response: Management agrees with the finding and will prepare or have prepared a written procurement policy which complies with the requirements of Uniform Guidance.

Finding 2023-003

Criteria: In accordance with Uniform Guidance, Section 200.318(a), and 200.319(c) a non-Federal entity must have written procurement procedures that conform to procurement methods identified in the Uniform Guidance at Section 200.320. Condition: The District has not adopted written policies as required by 200.318(a) and 200.319(c) that are consistent with the methods of procurement outlined in Section 200.320 of the Uniform Guidance. Cause: The District received federal funds as part of loan drawdowns for a construction project. The District typically does not receive federal funding and is unfamiliar with the written procurement requirements of the Uniform Guidance. Effect: The District did not have written procurement policies that complied with the procurement standards of Uniform Guidance. However, due to State threshold’s for bidding and oversight requirements of the loan program, the District complied, in all material respects, with the procurement methods allowed under the Uniform Guidance. Recommendation: We recommend that the District document written procurement policies that comply with the Uniform Guidance and include in those policies the allowed methods of procurement under Section 200.320. Response: Management agrees with the finding and will prepare or have prepared a written procurement policy which complies with the requirements of Uniform Guidance.