FAC Explorer

Audit 410058

FY End
2025-12-31
Total Expended
$1.82M
Findings
1
Programs
2
Organization: DRAPER IRRIGATION CO (UT)
Year: 2025 Accepted: 2026-08-31
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228388 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
15.514 RECLAMATION STATES EMERGENCY DROUGHT RELIEF $1.72M Yes 1
15.507 WATERSMART (SUSTAIN AND MANAGE AMERICA€™S RESOURCES FOR TOMORROW) $97,954 Yes 0

Contacts

Name Title Type
ZH6HLFNDXJU5 Steve Cunningham Auditee
8015722232 Paul Skeen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Draper Irrigation Company and Subsidiary (the Company) under programs of the federal government for the year ended December 31, 2025. The information 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 Company, it is not intended to and does not present the consolidated financial position, net income, or cash flows of the Company.
Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient during the year ended December 31, 2025.
The Company has not elected to use the de minimis cost rate.

Finding Details

Finding 2025-002
U.S. Department of the Interior Reclamation States Emergency Drought Relief, Federal Financial Assistance Listing 15.514 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance and Non-Compliance Criteria: Draper Irrigation Company and Subsidiary should have written policies regarding procurement and conflict-of-interest with Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318.. Condition: In connection with the audit procedures performed, it was noted that Draper Irrigation Company and Subsidiary did not have formal written policies regarding their procurement policies and conflict-of-interest policies in regards to program expenditures. However, procurement compliance was adhered to during the year. Cause: Draper Irrigation Company and Subsidiary did not prepare any formal written policies regarding their procurement policies and conflict-of-interest policies in regards to program expenditures and did not have an internal control process to review and verify all required policies were documented. Effect: Draper Irrigation Company and Subsidiary is not in compliance in accordance with Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.318. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that Draper Irrigation Company and Subsidiary did not prepare formal written policies regarding their procurement policies and conflict-of-interest policies in regards to program expenditures. Repeat Finding from Prior Year: No Recommendation: We recommend Draper Irrigation Company and Subsidiary formally document in writing their procurement policies and conflict-of-interest policies. Views of Responsible Officials: Management agrees with this finding and is in the process of approving drafted written procurement policies.