Finding 1227809 (2024-002)

Material Weakness Repeat Finding

Requirement

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 verify vendor eligibility on SAM.GOV for Federal expenditures.
Impacted Requirement: Compliance with Federal grant eligibility checks.
Recommended Follow-Up: Ensure all vendors are checked on SAM.GOV to meet grant requirements.

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 The District is required to make sure that all vendors of Federal expenditures have been checked on the SAM.GOV website to determine that they are eligible. Condition The District did not check that vendors of Federal expenditures were eligible. Cause The District was not aware of this requirement. Effect The District was not in compliance with the Federal grant. Questioned Cost No questioned costs were identified as a result of our procedures. Context We reviewed procurement of expenditures. Repeat Finding This is not a repeat finding. Recommendation We recommend that the District check on the SAM.GOV website to determine if a vendor is eligible for the grant program. Views of Responsible Officials and Planned Corrective Action Refer to separate Manage

Corrective Action Plan

Good Neighbor Authority; We recommend that the District check on the SAM.GOV website to determine if a venddor is eligible for the grant program.; Management's Response: While SVRCD has a current SAM.GOV registration and includes our SAM's number on all our grant applications that require it, we were unaware that we needed to confirm vendor eligibility on the site.; Responsible Individual: Rod Dowsee, SVRCD District Manager working with SVRCD Staff.; Corrective Action Plan: SVRCD District Manager will train and work with SVRCD staff on the requirement of reviewing vendor eligibility on the SAM.GOV website. We will review how to search for a vendor to make sure they are eligible for the grant program, making sure we are in compliance with this requirement.; Anticipated Completion Date: January 1, 2026

Other Findings in this Audit

1227808 2024-001

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