Arizona · Nonprofit · $2M-$10M in federal spending
YUMA COUNTY WATER USERS ASSOCIATION
YUMA, AZ
The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2024, FY2025.
Score: 15 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 0 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 15 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | | 15 | 100 |
Federal funding, FY2025
$6,378,781 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| Department of the Interior | $6,378,781 |
FY2025 audit
- FAC record
- 2025-12-GSAFAC-0000424802
- Fiscal year end
- December 31, 2025
- Accepted by FAC
- July 22, 2026
- Federal spending
- $6,378,781 · 1 program
- Major programs
- 1; adverse opinion or disclaimer on 1
- Score
- 15 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-12-GSAFAC-0000371849
- Fiscal year end
- December 31, 2024
- Accepted by FAC
- June 24, 2025
- Federal spending
- $6,378,781 · 1 program
- Major programs
- 1; adverse opinion or disclaimer on 1
- Score
- 18 of 100
Finding 2024-001
significant deficiency
- Program
- INFRASTRUCTURE INVESTMENT AND JOBS ACT (15.U12)
- Compliance requirement
- Reporting
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Significant Deficiency
Finding: 2024-001
Identification of the
Federal Program: Assistance Listing Number N/A – Infrastructure Investment and Jobs Act
Criteria: The Association must follow the requirements of the loan agreements received through the Infrastructure Investments and Jobs Act. One requirement of these loan agreements is quarterly financial reporting.
Condition and
Context: The Association did not perform the required quarterly financial reporting.
Cause: The Association’s management has not implemented procedures to monitor the quarterly financial reporting.
Effect or Potential
Effect: Controls over compliance are not functioning correctly, which can lead to default of the loans.
Questioned Costs: None
Recommendation: We recommend the Association put controls in place to monitor financial reporting to ensure compliance with the loan agreements.