FAC Explorer

Audit 345444

FY End
2024-06-30
Total Expended
$1.51M
Findings
2
Programs
1
Organization: Happy Camp Community Services District (CA)
Year: 2024 Accepted: 2025-03-10
Auditor: Charles W Pillon CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526520 2024-003 Significant Deficiency - B
1102962 2024-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
66.468 Drinking Water State Revolving Fund $1.51M Yes 1

Contacts

Name Title Type
CJDLEAMSNV95 Becky Aubrey Auditee
5304935106 Charles Pillon Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Accrual basis of accounting; pass through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: None necessary The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Happy Camp Community Services District (the District) under programs of the federal government for the fiscal year ended June 30, 2024. The information in this Schedule is presented in accordance with the audit 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 net position or changes in net position of the District.
Title: Note B - Summary of Significant Accounting Policies Accounting Policies: Accrual basis of accounting; pass through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: None necessary 1. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, when applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Also, when applicable, recognition is following the Uniform Guidance for federal awards granted after December 26, 2014. 2. Pass-through entity identifying numbers are presented where available.
Title: Note C - Subrecipients Accounting Policies: Accrual basis of accounting; pass through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: None necessary Of the federal expenditures presented in the schedule, the District provided $0.00 of the federal awards to subrecipients.
Title: Note D - Indirect Cost Rate Accounting Policies: Accrual basis of accounting; pass through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: None necessary The City did not elect to use the 10% de Minimis indirect cost rate on the federal awards presented in this schedule.

Finding Details

Finding 2024-003
2024 – 003 Significant Deficiency; Lack of Written Policies Relative to Federal Awards United States Environmental Protection Agency Capitalization Grants for Drinking Water State Revolving Funds ALN# 66.468 Condition: During my single audit of the current year, I noted that the District did not have written policies for compliance with the requirements of 2 CFR 200, Subpart D—Post Federal Award Requirements, and Subpart E—Cost Principles, as applicable. Criteria: The District must have written policies for compliance with the requirements of 2 CFR 200, Subpart D—Post Federal Award Requirements, and Subpart E—Cost Principles, as applicable. Cause: The District has not written these policies but continue to rely on the policies of the contracted District engineer, the Indian Health Service, to adhere to the compliance requirements applicable to the federal award. Effect: This is a significant deficiency in the internal control over compliance to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. There are no questioned costs related to this finding. Context: This is the first year of a Single Audit for this District and the first year for this finding. Recommendation: I recommend that the District ensure that policies relative to federal awards be developed and written to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Views of Responsible Officials: The District agrees with the finding.
Finding 2024-003
2024 – 003 Significant Deficiency; Lack of Written Policies Relative to Federal Awards United States Environmental Protection Agency Capitalization Grants for Drinking Water State Revolving Funds ALN# 66.468 Condition: During my single audit of the current year, I noted that the District did not have written policies for compliance with the requirements of 2 CFR 200, Subpart D—Post Federal Award Requirements, and Subpart E—Cost Principles, as applicable. Criteria: The District must have written policies for compliance with the requirements of 2 CFR 200, Subpart D—Post Federal Award Requirements, and Subpart E—Cost Principles, as applicable. Cause: The District has not written these policies but continue to rely on the policies of the contracted District engineer, the Indian Health Service, to adhere to the compliance requirements applicable to the federal award. Effect: This is a significant deficiency in the internal control over compliance to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. There are no questioned costs related to this finding. Context: This is the first year of a Single Audit for this District and the first year for this finding. Recommendation: I recommend that the District ensure that policies relative to federal awards be developed and written to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Views of Responsible Officials: The District agrees with the finding.