FAC Explorer

Audit 409778

FY End
2024-06-30
Total Expended
$845,402
Findings
2
Programs
6
Organization: Shasta Valley Resource Conservation District (CA)
Year: 2024 Accepted: 2026-08-25
Auditor: SMITH AND NEWELL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227808 2024-001 Material Weakness Yes P
1227809 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.691 GOOD NEIGHBOR AUTHORITY $351,299 Yes 2
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $65,441 Yes 0
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $6,899 Yes 0
15.631 PARTNERS FOR FISH AND WILDLIFE $2,948 Yes 0
10.664 COOPERATIVE FORESTRY ASSISTANCE $2,631 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $406 Yes 0

Contacts

Name Title Type
MJEURP99X361 Rod Dowse Auditee
5305723120 Norman Newell, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of Shasta Valley Resource Conservation District, California (District). The District’s reporting entity is defined in Note 1 to the District’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards, is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types, as described in the notes to the District financial statements. 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 reimbursements.
The District has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports.
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the District’s basic financial statements.
When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the District determined that no identifying number is assigned for the program or the District was unable to obtain an identifying number from the pass-through entity.

Finding Details

Finding 2024-001
Name: Good Neighbor Authority Assistance Listing #: 10.691 Federal Grantor: U.S. Department of Agriculture Pass Through Entity: State Department of Forestry and Fire Award No.: Various Year: 2023/2024 Compliance Requirement: Other Criteria Reporting Federal Assistance Expenditures in the Single Audit Report requires that all programs be listed by their respective Assistance Listing Number. Condition We noted that several program Assistance Listing Numbers were not listed on the District’s Schedule of Expenditures of Federal Awards. Cause The District was unaware of the requirement. Effect The Single Audit Report was not in compliance with the reporting requirements. Questioned Cost No questioned costs were identified as a result of our procedures. Context We examined the programs on the District’s Schedule of Federal Expenditures. Repeat Finding This is not a repeat finding. Recommendation We recommend that the District include all Federal Assistance Listing Numbers on the report to be audited. Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.
Finding 2024-002
Name: Good Neighbor Authority Assistance Listing #: 10.691 Federal Grantor: U.S. Department of Agriculture Pass Through Entity: State Department of Forestry and Fire Award No.: Various Year: 2023/2024 Compliance Requirement: Other Criteria The District is required to make sure that all vendors of Federal expenditures have been checked on the SAM.GOV website to determine that they are eligible. Condition The District did not check that vendors of Federal expenditures were eligible. Cause The District was not aware of this requirement. Effect The District was not in compliance with the Federal grant. Questioned Cost No questioned costs were identified as a result of our procedures. Context We reviewed procurement of expenditures. Repeat Finding This is not a repeat finding. Recommendation We recommend that the District check on the SAM.GOV website to determine if a vendor is eligible for the grant program. Views of Responsible Officials and Planned Corrective Action Refer to separate Manage