FAC Explorer

Audit 365578

FY End
2025-03-31
Total Expended
$1.25M
Findings
2
Programs
1
Organization: West Etowah County Water Authority (AL)
Year: 2025 Accepted: 2025-09-04
Auditor: Bmss LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575591 2025-003 Significant Deficiency - I
1152033 2025-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.25M Yes 1

Contacts

Name Title Type
CZHABADGZDG8 Barbie Cleveland Auditee
2565385947 Kayla Phillips Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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 reimbursement. De Minimis Rate Used: N Rate Explanation: West Etowah County Water Authority, Inc. has not elected to use the 15% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of West Etowah County Water Authority, Inc. under programs of the federal government for the year ended March 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFD) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of West Etowah County Water Authority, Inc., it is not intended to, and does not, present the net position, revenues, expenses and changes in net position, or cash flows of West Etowah County Water Authority, Inc.

Finding Details

Finding 2025-003
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 180, OMB Guidance to Agencies on Government-Wide Debarment and Suspension state that when you enter into a covered transactions with another person or entity, you must verify that the person or entity with whom you intend to do business is not excluded or disqualified. Condition: The Authority did not have adequate controls in place to ensure that any persons or entities were not suspended or debarred. Cause and effect: The Authority lacks the policies and procedures concerning the process of determining if a person or entity is suspended or debarred. The lack of such policies and procedures for suspension and debarment could result in contracts with suspended or debarred vendors. Identification of repeat finding: This is not a repeat finding. Recommendation: The Authority should adopt policies and procedures and improve controls necessary to ensure there is evidence that a review is performed. View of responsible officials: The Authority concurs - see corrective action plan.
Finding 2025-003
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 180, OMB Guidance to Agencies on Government-Wide Debarment and Suspension state that when you enter into a covered transactions with another person or entity, you must verify that the person or entity with whom you intend to do business is not excluded or disqualified. Condition: The Authority did not have adequate controls in place to ensure that any persons or entities were not suspended or debarred. Cause and effect: The Authority lacks the policies and procedures concerning the process of determining if a person or entity is suspended or debarred. The lack of such policies and procedures for suspension and debarment could result in contracts with suspended or debarred vendors. Identification of repeat finding: This is not a repeat finding. Recommendation: The Authority should adopt policies and procedures and improve controls necessary to ensure there is evidence that a review is performed. View of responsible officials: The Authority concurs - see corrective action plan.