FAC Explorer

Audit 347185

FY End
2024-06-30
Total Expended
$1.15M
Findings
4
Programs
12
Organization: Humboldt County Resource Conservation District (CA)
Year: 2024 Accepted: 2025-03-20
Auditor: Maze and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529198 2024-001 Significant Deficiency - A
529199 2024-002 Significant Deficiency - I
1105640 2024-001 Significant Deficiency - A
1105641 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $422,218 Yes 0
10.720 Infrastructure Investment and Jobs Act Community Wildfire Defense Grants $279,559 Yes 2
10.072 Wetlands Reserve Program $95,911 - 0
10.931 Agricultural Conservation Easement Program $85,564 - 0
15.614 Coastal Wetlands Planning, Protection and Restoration $62,896 - 0
10.902 Soil and Water Conservation $39,175 - 0
10.932 Regional Conservation Partnership Program $32,920 - 0
11.473 Office for Coastal Management $22,639 - 0
10.664 Cooperative Forestry Assistance $12,403 - 0
10.912 Environmental Quality Incentives Program $11,381 - 0
10.691 Good Neighbor Authority $3,617 - 0
10.924 Conservation Stewardship Program $2,797 - 0

Contacts

Name Title Type
ZNSYDJLR4RC1 Jill Demers Auditee
7072963992 David Alvey Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – REPORTING ENTITY Accounting Policies: 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 governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the Humboldt County Resource Conservation District (District) California, and its component units as disclosed in the notes to the Basic Financial Statements.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 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 governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% 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 governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred.
Title: NOTE 3 – INDIRECT COST ELECTION Accounting Policies: 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 governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
• Assistance Listing Number 10.720 • Assistance Listing Title Infrastructure Investment and Jobs Act Community Wildfire Defense Grants • Name of Federal Agency Department of Agriculture • Federal Award Identification number and year 23DG11052012196 - 2024 • Name of pass-through Entity N/A • Criteria Per the Award Agreement, the Debarment and Suspension section states the following: “All subrecipients and contractors must complete the form AD-1048, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion, Lower Tier Covered Transactions. Blank forms are available electronically. Completed forms must be kept on file with the primary recipient.” • Condition The District reviewed all contractors for debarment or suspension through the SAM.gov site, however no documentation was left regarding the review nor the completion of form AD-1048 for the contractors used to pay with grant funds. • Effect Not having form AD-1048 complete, the District open themselves to potential liability risk that could arise from the contractors the District uses. • Cause Due to staff oversight, the District thought a review of the contractors through SAM.gov was sufficient as completing form AD-1048. Even though all contractors have been cleared, this does not excuse the District from not completing a form that the Grant requires them to do for using contractors. • Recommendation We recommend that the District complete form AD-1048 for all contactors that are being used in regard to the grant. Procedures should be put to place to ensure that any new contractor used by the District has the necessary forms filled out as subject to the grants terms. • View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the District.
Finding 2024-002
• Assistance Listing Number 10.720 • Assistance Listing Title Infrastructure Investment and Jobs Act Community Wildfire Defense Grants • Name of Federal Agency Department of Agriculture • Federal Award Identification number and year 23DG11052012196 - 2024 • Name of pass-through Entity N/A • 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 200.327. 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’s procurement policy does not go into detail regarding all the requirement noted in 2 CFR section 200.318 through 200.327. • Effect Not having a procurement policy reflecting the standards of 2 CFR sections 200 could result in the District not following the requirements noted pe their Federal award, which can impact future funding for upcoming projects. • Cause The District was not aware of the updating verbiage needed for their procurement policy to reflect what is required under 2 CFR section 200.318- through 200.327. • Recommendation We recommend that the District update their procurement policy to reflect all the required files as noted in the procurement standards set out at 2 CFR sections 200.318 through 200.327. • View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the District.
Finding 2024-001
• Assistance Listing Number 10.720 • Assistance Listing Title Infrastructure Investment and Jobs Act Community Wildfire Defense Grants • Name of Federal Agency Department of Agriculture • Federal Award Identification number and year 23DG11052012196 - 2024 • Name of pass-through Entity N/A • Criteria Per the Award Agreement, the Debarment and Suspension section states the following: “All subrecipients and contractors must complete the form AD-1048, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion, Lower Tier Covered Transactions. Blank forms are available electronically. Completed forms must be kept on file with the primary recipient.” • Condition The District reviewed all contractors for debarment or suspension through the SAM.gov site, however no documentation was left regarding the review nor the completion of form AD-1048 for the contractors used to pay with grant funds. • Effect Not having form AD-1048 complete, the District open themselves to potential liability risk that could arise from the contractors the District uses. • Cause Due to staff oversight, the District thought a review of the contractors through SAM.gov was sufficient as completing form AD-1048. Even though all contractors have been cleared, this does not excuse the District from not completing a form that the Grant requires them to do for using contractors. • Recommendation We recommend that the District complete form AD-1048 for all contactors that are being used in regard to the grant. Procedures should be put to place to ensure that any new contractor used by the District has the necessary forms filled out as subject to the grants terms. • View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the District.
Finding 2024-002
• Assistance Listing Number 10.720 • Assistance Listing Title Infrastructure Investment and Jobs Act Community Wildfire Defense Grants • Name of Federal Agency Department of Agriculture • Federal Award Identification number and year 23DG11052012196 - 2024 • Name of pass-through Entity N/A • 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 200.327. 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’s procurement policy does not go into detail regarding all the requirement noted in 2 CFR section 200.318 through 200.327. • Effect Not having a procurement policy reflecting the standards of 2 CFR sections 200 could result in the District not following the requirements noted pe their Federal award, which can impact future funding for upcoming projects. • Cause The District was not aware of the updating verbiage needed for their procurement policy to reflect what is required under 2 CFR section 200.318- through 200.327. • Recommendation We recommend that the District update their procurement policy to reflect all the required files as noted in the procurement standards set out at 2 CFR sections 200.318 through 200.327. • View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the District.