FAC Explorer

Audit 403568

FY End
2025-06-30
Total Expended
$1.07M
Findings
1
Programs
1
Organization: MCMULLIN AREA GROUNDWATER SUSTAINABILITY AGENCY (CA)
Year: 2025 Accepted: 2026-06-11
Auditor: HUDSON & COMPANY INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217369 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
15.507 WATERSMART (SUSTAIN AND MANAGE AMERICA€™S RESOURCES FOR TOMORROW) $1.07M Yes 1

Contacts

Name Title Type
ZD6JBWQB7H88 Matthew Hurley Auditee
5595153339 Kip Hudson Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents all the activity of all the federal award programs of the McMullin Area Groundwater Sustainability Agency Joint Power Authority (the Authority) for the year ended June 30, 2025. The Authority is defined in Note 1 to the Authority’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule.
Amounts reported in the accompanying schedule agree with the amounts reported in the related periodic federal financial reports.
The Assistance Listing numbers included in the accompanying Schedule of Expenditures of Federal Awards were determined based on the program name, review of the grant or contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
When Federal awards are received from a pass-through entity, the Schedule of Expenditures of Federal Awards show, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Authority has either determined that no identifying number is assigned for the program, or the Authority was unable to obtain an identifying number from the pass-through entity.

Finding Details

Finding 2025-001
Criteria: Section 200.512 of the Uniform Guidance requires that the audit be completed, and the data collection form and reporting package be submitted within the earlier of 30 calendar days after receipt of the auditors’ reports, or nine months after the end of the audit period. Condition: The current audit report and reporting package was due to be completed and submitted by March 31, 2026. The completion of the audit and submission of the reporting package was not completed within the required submission timeline. Cause: Audit files were not turned in complete by 3/31/2026 and were not submitted early enough to allow time for the auditors' review and submission prior to submission deadline. Questioned Costs: None. Recommendation: We recommend the Authority implement financial closing procedures that include the single audit performance and ensure the timely submission of both the data collection form and the reporting package. Management Response: The Authority will begin preparation for the federal audit each year no later than six months following the fiscal year end in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse on or prior to the deadline.