Finding Text
Reporting Deficiency in internal controls over reporting and noncompliance U.S. Department of Interior; Reclamation States Emergency Drought Relief. Assistance Listing Number 15.514 Questioned Cost: Not applicable How the Questioned Cost was Computed: Not applicable Criteria: The District is required to file a Federal Financial Report (SF-425) semi-annually detailing federal share and recipient share of expenditures that occurred during the reporting period. Condition: We identified errors in the Federal Financial Report for the reporting period ending March 31, 2024 and September 30, 2024. Federal share and recipient share of expenditures reported on the SF-425 did not agree to amounts reported on the SEFA. Cause: A lack of understanding of the what amounts are to be reported as Federal and recipient share of expenditures. Effect: None Recommendation: Obtain an understanding of how to properly fill out SF-425 by reviewing the form instructions, receive training on preparing the SF-425, and communicate with the Grants Officer to determine the required information to be reported on the SF-425. View of Responsible Officials: Management agrees with the finding and has provided the accompanying corrective action plan.