Audit 10829

FY End

2022-12-31

Total Expended

$2.53M

Findings

2

Programs

6

Organization: Institute for Wildlife Studies (CA)

Year: 2022 Accepted: 2024-01-10

Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
8214	2022-002	Significant Deficiency	Yes	I
584656	2022-002	Significant Deficiency	Yes	I

ALN	Program	Spent	Major	Findings
12.005	Conservation and Rehabilitation of Natural Resources on Military Installations (b)	$2.11M	Yes	1
15.945	Cooperative Research and Training Programs Ð Resources of the National Park System	$272,390	Yes	0
15.247	Wildlife Resource Management	$56,119	Yes	0
15.611	Wildlife Restoration and Basic Hunter Education	$37,547	Yes	0
15.657	Endangered Species Conservation Ð Recovery Implementation Funds	$27,372	Yes	0
15.248	National Landscape Conservation System (b)	$23,461	Yes	0

Contacts

Name	Title	Type
UQ6KP9YDPB42	David Garcelon	Auditee
7078224258	Rachel Flanders	Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Institute for Wildlife Studies under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations Institute for Wildlife Studies, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Institute for Wildlife Studies. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Institute for Wildlife Studies has a negotiated indirect cost rate that they use rather than using the de minimis 10% rate under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Institute for Wildlife Studies under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations Institute for Wildlife Studies, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Institute for Wildlife Studies.

Title: NOTE 2 SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Institute for Wildlife Studies under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations Institute for Wildlife Studies, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Institute for Wildlife Studies. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Institute for Wildlife Studies has a negotiated indirect cost rate that they use rather than using the de minimis 10% rate under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Institute for Wildlife Studies has a negotiated indirect cost rate that they use rather than using the de Minimis 10% rate under the Uniform Guidance.

Finding Details

Finding 2022-002

Federal agency: U.S Department of Defense Federal program title: Conservation and Rehabilitation of Natural Resources on Military Installations ALN Number: 12.005 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the one purchase selected for testing, we noted written documentation on the selection method was not retained in the procurement file. We also noted that one item selected for suspension and debarment did not have proper documentation. Context: One out of two items selected for testing of procurement and one out of one item selected for testing of suspension and debarment did not have proper documentation. Cause: Written support was not retained in the procurement file at the time of the procurement. Effect: Procuring vendors without full and open competition. Repeat Finding: See prior year finding 2021-002 Recommendation: Auditor recommends the Institute review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The Institute has recently updated the purchasing policies and is reviewing process changes in order to ensure appropriate documentation is maintained for purchasing related to Federal programs.

Finding 2022-002

Federal agency: U.S Department of Defense Federal program title: Conservation and Rehabilitation of Natural Resources on Military Installations ALN Number: 12.005 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the one purchase selected for testing, we noted written documentation on the selection method was not retained in the procurement file. We also noted that one item selected for suspension and debarment did not have proper documentation. Context: One out of two items selected for testing of procurement and one out of one item selected for testing of suspension and debarment did not have proper documentation. Cause: Written support was not retained in the procurement file at the time of the procurement. Effect: Procuring vendors without full and open competition. Repeat Finding: See prior year finding 2021-002 Recommendation: Auditor recommends the Institute review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. The Institute has recently updated the purchasing policies and is reviewing process changes in order to ensure appropriate documentation is maintained for purchasing related to Federal programs.