FAC Explorer

Audit 348498

FY End
2022-06-30
Total Expended
$3.20M
Findings
10
Programs
2
Organization: McKinleyville Community Services District (CA)
Year: 2022 Accepted: 2025-03-26
Auditor: C J Brown & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537267 2022-001 Material Weakness - L
537268 2022-001 Material Weakness - L
537269 2022-001 Material Weakness - L
537270 2022-001 Material Weakness - L
537271 2022-001 Material Weakness - L
1113709 2022-001 Material Weakness - L
1113710 2022-001 Material Weakness - L
1113711 2022-001 Material Weakness - L
1113712 2022-001 Material Weakness - L
1113713 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
66.458 Clean Water State Revolving Fund $50,301 Yes 1
97.039 Hazard Mitigation Grant $0 - 1

Contacts

Name Title Type
WZC6YJNEPEK5 Samantha Howard Auditee
7078393251 Jeff Palmer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The McKinleyville Community Services District (District) include expenditures in its Schedule of Expenditures of Federal Awards (SEFA Schedule) for federal awards received indirectly by the District from a nonfederal agency, State of California – California State Water Resources Control Board and federal awards received directly by the District from a federal agency, U.S Department of Homeland Security. Only the portion of program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that was funded with other state, local, or other nonfederal funds are excluded from the accompanying SEFA schedule. The accompanying SEFA Schedule has been presented on the accrual basis of accounting. Expenditures are recorded, accordingly, when incurred rather than when paid. Expenditures reported on the SEFA Schedule are recognized following the cost principles contained in 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Finding 2022-001
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.