FAC Explorer

Audit 47010

FY End
2022-12-31
Total Expended
$961,607
Findings
2
Programs
2
Organization: Association of State Drinking Water Administrators (VA)
Year: 2022 Accepted: 2023-06-14
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48500 2022-002 Significant Deficiency - L
624942 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $710,225 Yes 1
66.521 Innovative Water Technology Grant Program $251,382 - 0

Contacts

Name Title Type
YC1NV23TJHA4 Alan Roberson Auditee
7038129507 Thomas J. Raffa Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Schedule of Expenditures of Federal Awards to FS Accounting Policies: Expenditures reported in the Schedule are reported on the accrual 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures per schedule of expenditures of federal awards: $961,607; Plus: Match required under federal programs (donated services): $68,033 = Total federal expenditures per Note 8 of the financial statements: $1,029,640

Finding Details

Finding 2022-002
Criteria Each of these grant awards required quarterly performance reports be submitted within 30 days after the end of the quarter and an annual minority and women?s business (MBE/WBE) report be submitted by October 30, 2022. Additionally, grant no. X6-83591801 required a final financial report be submitted by December 29, 2022. Condition While ASDWA was aware of all federal reporting requirements, each of the deadlines was missed. Cause ASDWA did not have a sufficient system of monitoring to ensure notification to its staff of all required deadlines sufficient to ensure the required reports would be prepared and filed timely. Effect or Potential Effect ASDWA did not fully comply with the reporting requirements of its federal award. Context While all required reports were filed, none of the required reports for this program were filed timely.
Finding 2022-002
Criteria Each of these grant awards required quarterly performance reports be submitted within 30 days after the end of the quarter and an annual minority and women?s business (MBE/WBE) report be submitted by October 30, 2022. Additionally, grant no. X6-83591801 required a final financial report be submitted by December 29, 2022. Condition While ASDWA was aware of all federal reporting requirements, each of the deadlines was missed. Cause ASDWA did not have a sufficient system of monitoring to ensure notification to its staff of all required deadlines sufficient to ensure the required reports would be prepared and filed timely. Effect or Potential Effect ASDWA did not fully comply with the reporting requirements of its federal award. Context While all required reports were filed, none of the required reports for this program were filed timely.