Finding 1227258 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-18

AI Summary

  • Core Issue: The Association failed to track and retain records of the required 128 assessments for the Disaster Recovery Circuit Rider Program.
  • Impacted Requirements: Lack of documentation submitted to Nationals undermines compliance with program performance criteria.
  • Recommended Follow-Up: Ensure ongoing retention of all reports and assessments, and establish a process for submitting copies to the MRWS office for future audits.

Finding Text

Special Tests and Provisions ALN 10:761: Disaster Recovery Circuit Rider Program Criteria: In the Disaster Recovery Circuit Rider Program Performance Procedures, it discusses Technical Assistance. Technical Assistance is considered any activity that may be related to assisting 2022 Presidential Declared Disaster Recovery water and wastewater system personnel. Disaster Recovery Circuit Riders are required to make a minimum of 128 assessments during the 24-month program period. The program period is February 1, 2024 through January 31, 2026. Condition: The Association did not provide information on the number of assessments conducted during the program period or what was provided to Nationals on what assessments were completed. Context: The Association staff responsible for the program submit the information to Nationals. Effect: The Association did not retain support on what was submitted to Nationals for the required assessments. Questioned Costs: None. Cause: The Association was informed by Nationals that they did not have to complete all the 128 assessments, but information supporting this was not produced for the audit. Staff do not have capability to retrieve what was submitted by the Circuit Riders to Nationals for the Assessments. Auditor Recommendation: We recommend the Association retain reports submitted to Nationals. Association Response: The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all reports, assessments, focus stories, and other supporting documentation submitted for the Disaster Recovery Circuit Rider Program. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, reports, assessments, and other program documentation submitted during the audit period. Any documentation received will be placed in the Association's program files.

Corrective Action Plan

The Executive Director and Executive Assistant will coordinate with the appropriate NRWA program manager on an ongoing basis to ensure that Montana Rural Water Systems retains copies of all reports, assessments, focus stories, and other supporting documentation submitted for the Disaster Recovery Circuit Rider Program. Program staff will be required to provide the MRWS office with a copy of each required submission at the time it is submitted to NRWA. These records will be maintained in a program file and retained for future audits and program reviews. MRWS will also contact NRWA to request copies of, or written confirmation regarding, reports, assessments, and other program documentation submitted during the audit period. Any documentation received will be placed in the Association's program files. Completion Date: The documentation retention process and request to NRWA for prior records will be completed by August 31, 2026. Documentation retention and coordination with NRWA will continue an ongoing basis. Tanya and I will oversee this process, remain in communication with the appropriate NRWA program managers, and make sure the required documentation is retained by Montana Rural Water Systems going forward. We will also reach out to NRWA to obtain the reports and supporting documentation identified in the findings so that those records can be placed in the Association's files. Sincerely, Ben Rigby Executive Director Montana Rural Water Systems Association, Inc.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 1227259 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.761 WATER AND WASTE TECHNICAL ASSISTANCE AND TRAINING GRANTS $485,845
10.U01 CIRCUIT RIDER PROGRAM $392,499
10.U02 SOURCE WATER PROTECTION PROGRAM $273,107
66.203 ENVIRONMENTAL FINANCE CENTER GRANTS $124,311
66.424 SURVEYS, STUDIES, INVESTIGATIONS, DEMONSTRATIONS, AND TRAINING GRANTS - SECTION 1442 OF THE SAFE DRINKING WATER ACT $124,113
66.446 TECHNICAL ASSISTANCE FOR TREATMENT WORKS (CLEAN WATER ACT [CWA] SECTION 104(B)(8)) $17,572