FAC Explorer

Finding 1227808 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-08-25
Audit: 409778
Organization: Shasta Valley Resource Conservation District (CA)
Auditor: SMITH AND NEWELL CPAS

AI Summary

  • Core Issue: The District failed to list several program Assistance Listing Numbers on the Schedule of Expenditures of Federal Awards.
  • Impacted Requirements: This oversight resulted in non-compliance with federal reporting requirements for the Single Audit Report.
  • Recommended Follow-Up: Ensure all Federal Assistance Listing Numbers are included in future reports to maintain compliance.

Finding Text

Name: Good Neighbor Authority Assistance Listing #: 10.691 Federal Grantor: U.S. Department of Agriculture Pass Through Entity: State Department of Forestry and Fire Award No.: Various Year: 2023/2024 Compliance Requirement: Other Criteria Reporting Federal Assistance Expenditures in the Single Audit Report requires that all programs be listed by their respective Assistance Listing Number. Condition We noted that several program Assistance Listing Numbers were not listed on the District’s Schedule of Expenditures of Federal Awards. Cause The District was unaware of the requirement. Effect The Single Audit Report was not in compliance with the reporting requirements. Questioned Cost No questioned costs were identified as a result of our procedures. Context We examined the programs on the District’s Schedule of Federal Expenditures. Repeat Finding This is not a repeat finding. Recommendation We recommend that the District include all Federal Assistance Listing Numbers on the report to be audited. Views of Responsible Officials and Planned Corrective Action Refer to separate Management’s Corrective Action Plan for views of responsible officials and management’s responses.

Corrective Action Plan

Good Neighbor Authority; We recommed that the District include all Federal Assistance Listing Numbers on the report to be audited.; Management's Response: SVRCD Project Managers, all staff and finance management will make sure that we include the Federal Assistance Listing Numbers with every contract and agreement that we accept. SVRCD District Manager will review each federal grant to sign off that the number has been secured.; Responsible Individual: Rod Dowse, SVRCD District Manager; Corrective Action Plan: SVRCD Project Managers, all staff and finance management will make sure that we include the Federal Assistance Listing Numbers with every new contract and agreement that we accept. We will also review each current Federal grant we have and make sure they are listed on the Contract Use report and in the grant folder. We will update all 24-25 grants which have a missing number as well. SVRCD District Manager will review each federal grant to sign off that the number has been secured.; Anticipated Completion Date: SVRCD will review all federal grants to make sure we have the proper coding number attached to the grant by January 1, 2026.

Categories

Reporting

Other Findings in this Audit

  • 1227809 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.691 GOOD NEIGHBOR AUTHORITY $351,299
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $65,441
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $6,899
15.631 PARTNERS FOR FISH AND WILDLIFE $2,948
10.664 COOPERATIVE FORESTRY ASSISTANCE $2,631
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $406