FAC Explorer

Audit 342540

FY End
2023-12-31
Total Expended
$4.04M
Findings
6
Programs
1
Organization: Reclamation District No. 108 (CA)
Year: 2023 Accepted: 2025-02-14
Auditor: Smith & Newell CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523286 2023-001 Material Weakness - P
523287 2023-001 Material Weakness - P
523288 2023-001 Material Weakness - P
1099728 2023-001 Material Weakness - P
1099729 2023-001 Material Weakness - P
1099730 2023-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
15.512 Central Valley Improvement Act, Title Xxxiv $200,382 Yes 1

Contacts

Name Title Type
CKMXYP3GBN33 Lewis Bair Auditee
5309791536 Norman Newell, CPA Auditor
No contacts on file

Notes to SEFA

Title: 1. Reporting Entity Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District.
Title: 2. Basis of Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards, is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the District financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursements.
Title: 3. Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. Relationship to Federal Financial Reports Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports.
Title: 5. Relationship to Basic Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the District's basic financial statements.
Title: 6. Pass-Through Entities' Identifying Number Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Reclamation District No. 108, California (District). The District's reporting entity is defined in Note 1 of the District's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information is 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, changes in net position or cash flows of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. When federal awards are received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the District determined that no identifying number is assigned for the program or the District was unable to obtain the identifying number from the pass-through entity.

Finding Details

Finding 2023-001
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.
Finding 2023-001
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.
Finding 2023-001
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.
Finding 2023-001
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.
Finding 2023-001
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.
Finding 2023-001
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.