Finding Text
2024-002 –Single Audit Performance (66.468 Environmental Protection Agency)
Condition:
A single audit was not performed for a major program for the fiscal year ended June 30, 2023.
Criteria:
A single audit in accordance with the requirements set forth in the Uniform Guidance is required if total federal
expenditures exceed $750,000 in a fiscal year. Federal expenditures exceeded $750,000 and the major program
was a high-risk Type A program for the year ended June 30, 2023.
Cause:
The program required revolving loan fund drawdowns, which did not occur within the fiscal year funds were
expended.
Effect:
The identified Type A high risk program was not tested as major.
Questioned Costs:
N/A
Recommendation:
Ensure management considers federal award compliance requirement and ensures that such requirements are
satisfied each year.
Views of Responsible Officials:
Management will monitor major programs and ensure that they are tested when necessary. The grant in question
was tested during 2024.