FAC Explorer

Audit 370235

FY End
2024-12-31
Total Expended
$4.05M
Findings
1
Programs
1
Organization: Westward Heights (WY)
Year: 2024 Accepted: 2025-10-01
Auditor: Decoria & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1159585 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $4.05M Yes 1

Contacts

Name Title Type
K2LJADMGW6L3 Rachel Matta Auditee
3073325560 Mike Burton Auditor
No contacts on file

Notes to SEFA

Prior to 2022’s compliance supplement, Community Facilities (CF) loans did not have continuing compliance requirements and thus were not required to be audited under 2 CFP Part 200, Subpart F in years after project completion. However, USDA has now changed this position and determined that CF loans have continuing compliance requirements. Therefore, the total outstanding balance of the loan at the beginning of audit period should be considered federal awards expended, included in determining Type A programs, and reported as loans on the Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2024-002
Assistance Listing 10.766 Title Community Facilities Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control – Significant Deficiency Questioned Costs None Reported Repeat Finding Yes Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted multiple reports to the USDA after the required due dates. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights’ Board of Directors agree with the finding. See Westward Heights’ Corrective Action Plan for Finding 2024-002.