FAC Explorer

Audit 25185

FY End
2022-12-31
Total Expended
$773,492
Findings
2
Programs
2
Organization: The Prairie Enthusiasts, Inc. (WI)
Year: 2022 Accepted: 2023-08-30
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35994 2022-001 Material Weakness - P
612436 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
15.615 Cooperative Endangered Species Conservation Fund $688,402 Yes 1
15.611 Wildlife Restoration and Basic Hunter Education $85,090 - 0

Contacts

Name Title Type
KNDUHZ43H4S9 Debra Behrens Auditee
6086760985 Carrie Leonard Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL AND STATE AGENCIES Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of The Prairie Enthusiasts, Inc. and Supporting Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization's oversight agency for the audit is the U.S. Department of the Interior.
Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of The Prairie Enthusiasts, Inc. and Supporting Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No awards were passed through to subrecipients.

Finding Details

Finding 2022-001
Condition: The Organization did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities that receive federal awards establish written policies, procedures and standards of conduct. Cause: The Organization lacks written policies, procedures or standards of conduct required by the current federal regulations. Effect: Failure to establish these policies, procedures or standards of conduct puts the Organization in noncompliance with federal regulations and increases the likelihood of fraud, waste and abuse of federal funds. It also may increase the likelihood of findings in subsequent single audits due to lack of adequate internal controls. Auditor?s Recommendation: We recommend that the Organization adopts written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance. We have provided sample policies to review and consider. Management Response: The Organization will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
Finding 2022-001
Condition: The Organization did not have written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance (2 CFR 200), Subparts D (Post Federal Award Requirements) and E (Cost Principles). Criteria: Uniform Guidance required nonfederal entities that receive federal awards establish written policies, procedures and standards of conduct. Cause: The Organization lacks written policies, procedures or standards of conduct required by the current federal regulations. Effect: Failure to establish these policies, procedures or standards of conduct puts the Organization in noncompliance with federal regulations and increases the likelihood of fraud, waste and abuse of federal funds. It also may increase the likelihood of findings in subsequent single audits due to lack of adequate internal controls. Auditor?s Recommendation: We recommend that the Organization adopts written policies, procedures and standards of conduct relative to federal awards as required by Uniform Guidance. We have provided sample policies to review and consider. Management Response: The Organization will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.