FAC Explorer

Audit 360251

FY End
2024-12-31
Total Expended
$1.68M
Findings
4
Programs
2
Organization: Muskingum Watershed Conservancy District (OH)
Year: 2024 Accepted: 2025-06-27
Auditor: Rea

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567905 2024-001 Significant Deficiency - L
567906 2024-001 Significant Deficiency - L
1144347 2024-001 Significant Deficiency - L
1144348 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.55M Yes 1
97.012 Boating Safety Financial Assistance $30,040 - 0

Contacts

Name Title Type
L6LHZ4LNNKD1 Jim Crandall Auditee
3305564829 Zachary Morris Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Conservancy District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Muskingum Watershed Conservancy District (the Conservancy District) under programs of the federal government for the year ended December 31, 2024. The information on this Schedule is prepared 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 Conservancy District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Conservancy District.
Title: NOTE B – SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Conservancy District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
Title: NOTE C - INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Conservancy District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Conservancy District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE D – MATCHING REQUIREMENTS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Conservancy District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Certain Federal programs require the Conservancy District to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The Conservancy District has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2024-001
Finding Number: 2024-001 Federal Program: COVID-19: SLFRF-Water and Wastewater Infrastructure Program Federal Award Identification Number and Year: DEV-2021-181504, DEV-2021-181549 Assistance Listing Number (ALN): 21.027 Federal Awarding Agency: Department of Treasury Pass-through Entity: Ohio Department of Development Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: 2 C.F.R. § 200.328 Financial Reporting states, in part, the Federal agency or pass-through entity must collect financial reports no less than annually. The Federal agency or pass-through entity may not collect financial reports more frequently than quarterly unless a specific condition has been implemented in accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should collect financial reports in coordination with performance reports. The recipient must submit quarterly program reports as required by the Federal award. In the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement, Section 6 Reporting Requirements, Exhibit II Reporting, Section 2, Program Reports, all grant award recipients are required to submit program reports on a quarterly basis. Quarterly program reports must be submitted by close of business, on the second Friday, at the end of each quarter. In addition, the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement Section 6 Reporting Requirements, Exhibit II Reporting, Section 1 states all financial reimbursement requests must be submitted electronically to the Grantor on a monthly basis as costs are incurred. Condition: The Conservancy District did not submit the required Program Report for the first quarter of 2024. In addition, federal financial reimbursement request for December 2023 activity was not submitted until February 2024. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing of required reporting under terms and conditions of the federal award, we observed the Conservancy District did not meet required timeliness for financial and performance reporting. Specifically, one reimbursement request for costs incurred in December 2023 was delayed until February 2024. The required performance reporting for the first quarter of 2024 was not submitted. These requirements are outlined in the federal award agreement and applicable UG provisions. Cause and Effect: The issue results from a lack of monitoring control related to grant reporting requirements. Failure to submit reports as required, could result in noncompliance with grant requirements. Recommendation: We recommend management implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: COVID-19: SLFRF-Water and Wastewater Infrastructure Program Federal Award Identification Number and Year: DEV-2021-181504, DEV-2021-181549 Assistance Listing Number (ALN): 21.027 Federal Awarding Agency: Department of Treasury Pass-through Entity: Ohio Department of Development Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: 2 C.F.R. § 200.328 Financial Reporting states, in part, the Federal agency or pass-through entity must collect financial reports no less than annually. The Federal agency or pass-through entity may not collect financial reports more frequently than quarterly unless a specific condition has been implemented in accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should collect financial reports in coordination with performance reports. The recipient must submit quarterly program reports as required by the Federal award. In the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement, Section 6 Reporting Requirements, Exhibit II Reporting, Section 2, Program Reports, all grant award recipients are required to submit program reports on a quarterly basis. Quarterly program reports must be submitted by close of business, on the second Friday, at the end of each quarter. In addition, the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement Section 6 Reporting Requirements, Exhibit II Reporting, Section 1 states all financial reimbursement requests must be submitted electronically to the Grantor on a monthly basis as costs are incurred. Condition: The Conservancy District did not submit the required Program Report for the first quarter of 2024. In addition, federal financial reimbursement request for December 2023 activity was not submitted until February 2024. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing of required reporting under terms and conditions of the federal award, we observed the Conservancy District did not meet required timeliness for financial and performance reporting. Specifically, one reimbursement request for costs incurred in December 2023 was delayed until February 2024. The required performance reporting for the first quarter of 2024 was not submitted. These requirements are outlined in the federal award agreement and applicable UG provisions. Cause and Effect: The issue results from a lack of monitoring control related to grant reporting requirements. Failure to submit reports as required, could result in noncompliance with grant requirements. Recommendation: We recommend management implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: COVID-19: SLFRF-Water and Wastewater Infrastructure Program Federal Award Identification Number and Year: DEV-2021-181504, DEV-2021-181549 Assistance Listing Number (ALN): 21.027 Federal Awarding Agency: Department of Treasury Pass-through Entity: Ohio Department of Development Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: 2 C.F.R. § 200.328 Financial Reporting states, in part, the Federal agency or pass-through entity must collect financial reports no less than annually. The Federal agency or pass-through entity may not collect financial reports more frequently than quarterly unless a specific condition has been implemented in accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should collect financial reports in coordination with performance reports. The recipient must submit quarterly program reports as required by the Federal award. In the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement, Section 6 Reporting Requirements, Exhibit II Reporting, Section 2, Program Reports, all grant award recipients are required to submit program reports on a quarterly basis. Quarterly program reports must be submitted by close of business, on the second Friday, at the end of each quarter. In addition, the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement Section 6 Reporting Requirements, Exhibit II Reporting, Section 1 states all financial reimbursement requests must be submitted electronically to the Grantor on a monthly basis as costs are incurred. Condition: The Conservancy District did not submit the required Program Report for the first quarter of 2024. In addition, federal financial reimbursement request for December 2023 activity was not submitted until February 2024. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing of required reporting under terms and conditions of the federal award, we observed the Conservancy District did not meet required timeliness for financial and performance reporting. Specifically, one reimbursement request for costs incurred in December 2023 was delayed until February 2024. The required performance reporting for the first quarter of 2024 was not submitted. These requirements are outlined in the federal award agreement and applicable UG provisions. Cause and Effect: The issue results from a lack of monitoring control related to grant reporting requirements. Failure to submit reports as required, could result in noncompliance with grant requirements. Recommendation: We recommend management implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: COVID-19: SLFRF-Water and Wastewater Infrastructure Program Federal Award Identification Number and Year: DEV-2021-181504, DEV-2021-181549 Assistance Listing Number (ALN): 21.027 Federal Awarding Agency: Department of Treasury Pass-through Entity: Ohio Department of Development Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: 2 C.F.R. § 200.328 Financial Reporting states, in part, the Federal agency or pass-through entity must collect financial reports no less than annually. The Federal agency or pass-through entity may not collect financial reports more frequently than quarterly unless a specific condition has been implemented in accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should collect financial reports in coordination with performance reports. The recipient must submit quarterly program reports as required by the Federal award. In the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement, Section 6 Reporting Requirements, Exhibit II Reporting, Section 2, Program Reports, all grant award recipients are required to submit program reports on a quarterly basis. Quarterly program reports must be submitted by close of business, on the second Friday, at the end of each quarter. In addition, the Ohio Department of Development Water and Wastewater Infrastructure Program Grant Agreement, Statement of Agreement Section 6 Reporting Requirements, Exhibit II Reporting, Section 1 states all financial reimbursement requests must be submitted electronically to the Grantor on a monthly basis as costs are incurred. Condition: The Conservancy District did not submit the required Program Report for the first quarter of 2024. In addition, federal financial reimbursement request for December 2023 activity was not submitted until February 2024. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing of required reporting under terms and conditions of the federal award, we observed the Conservancy District did not meet required timeliness for financial and performance reporting. Specifically, one reimbursement request for costs incurred in December 2023 was delayed until February 2024. The required performance reporting for the first quarter of 2024 was not submitted. These requirements are outlined in the federal award agreement and applicable UG provisions. Cause and Effect: The issue results from a lack of monitoring control related to grant reporting requirements. Failure to submit reports as required, could result in noncompliance with grant requirements. Recommendation: We recommend management implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.