FAC Explorer

Audit 316069

FY End
2023-06-30
Total Expended
$1.59M
Findings
2
Programs
2
Organization: Christmas Valley Domestic Supply District (OR)
Year: 2023 Accepted: 2024-07-26
Auditor: Kdp Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479528 2023-003 Significant Deficiency - I
1055970 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.52M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $71,326 - 0

Contacts

Name Title Type
W4CLZJM82RR3 Erica Anderson Auditee
5415762090 Heather McMeekin Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of the Christmas Valley Domestic Water Supply District (the District) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, change in net position, or cash flows of the District.
Title: NOTE 4 - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The District did not have any awards that were passed thorugh to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-003
Finding Type. Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance (Procurement and Suspension and Debarment) Program. Drinking Water State Revolving Fund Cluster (CFDA# 66.468); U.S. Department of Environmental Protection Agency; Passed through the Oregon Infrastructure Finance Authority of the Oregon Business Development Department; Project number S22008. Criteria. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition. The District did not have documented procurement standards to comply with 2 CFR sections 200.318 through 200.326. Cause. The District was not aware that written policies were required for these areas in accordance with 2 CFR Part 200. Effect. As a result of this condition, the District did not fully comply with 2 CFR Part 200 applicable to the above noted grant. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District develop a policy as soon as practical, but no later than the end of fiscal year 2024, to comply with 2 CFR sections 200.318 through 200.326. View of Responsible Officials. We agree with the recommendation and will develop procedures to comply with the Uniform Guidance applicable to grants.
Finding 2023-003
Finding Type. Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance (Procurement and Suspension and Debarment) Program. Drinking Water State Revolving Fund Cluster (CFDA# 66.468); U.S. Department of Environmental Protection Agency; Passed through the Oregon Infrastructure Finance Authority of the Oregon Business Development Department; Project number S22008. Criteria. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition. The District did not have documented procurement standards to comply with 2 CFR sections 200.318 through 200.326. Cause. The District was not aware that written policies were required for these areas in accordance with 2 CFR Part 200. Effect. As a result of this condition, the District did not fully comply with 2 CFR Part 200 applicable to the above noted grant. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District develop a policy as soon as practical, but no later than the end of fiscal year 2024, to comply with 2 CFR sections 200.318 through 200.326. View of Responsible Officials. We agree with the recommendation and will develop procedures to comply with the Uniform Guidance applicable to grants.