FAC Explorer

Audit 366544

FY End
2024-12-31
Total Expended
$770,557
Findings
1
Programs
1
Organization: Pixley Irrigation District (CA)
Year: 2024 Accepted: 2025-09-17
Auditor: Cuttone & Mastro Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153306 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
15.514 Reclamation States Emergency Drought Relief $770,557 Yes 1

Contacts

Name Title Type
XXUSWP4WN444 Eric Limas Auditee
5596864716 Joseph Mastro Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal activity of Pixley Irrigation District (The District) under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented 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. Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the net position, changes in net position, or cash flows of the District.
Basis of Accounting - Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The expenditures for the program are reported in the schedule of expenditures of federal awards identify the federal funds received directly from the U.S. Department of Interior. No awards are received from pass-through entities. Matching Costs - Matching costs, the nonfederal share of certain program costs, are not included in the schedule. Indirect Cost Rate - The 10 percent de minimis indirect cost rate allowed under the Uniform Guidance is not used.

Finding Details

Finding 2024-001
Reporting Deficiency in internal controls over reporting and noncompliance U.S. Department of Interior; Reclamation States Emergency Drought Relief. Assistance Listing Number 15.514 Questioned Cost: Not applicable How the Questioned Cost was Computed: Not applicable Criteria: The District is required to file a Federal Financial Report (SF-425) semi-annually detailing federal share and recipient share of expenditures that occurred during the reporting period. Condition: We identified errors in the Federal Financial Report for the reporting period ending March 31, 2024 and September 30, 2024. Federal share and recipient share of expenditures reported on the SF-425 did not agree to amounts reported on the SEFA. Cause: A lack of understanding of the what amounts are to be reported as Federal and recipient share of expenditures. Effect: None Recommendation: Obtain an understanding of how to properly fill out SF-425 by reviewing the form instructions, receive training on preparing the SF-425, and communicate with the Grants Officer to determine the required information to be reported on the SF-425. View of Responsible Officials: Management agrees with the finding and has provided the accompanying corrective action plan.