FAC Explorer

Audit 331178

FY End
2023-12-31
Total Expended
$1.26M
Findings
6
Programs
8
Organization: Conservation Science Partners, Inc. (CA)
Year: 2023 Accepted: 2024-12-05
Auditor: Robert Lee & Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513234 2023-002 Significant Deficiency - I
513235 2023-003 Significant Deficiency - L
513236 2023-002 Significant Deficiency - I
1089676 2023-002 Significant Deficiency - I
1089677 2023-003 Significant Deficiency - L
1089678 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
15.246 Threatened and Endangered Species $495,483 Yes 1
11.431 Climate and Atmospheric Research $206,408 Yes 2
15.670 Adaptive Science $138,273 - 0
15.808 U.s. Geological Survey Research and Data Collection $91,455 - 0
15.945 Cooperative Research and Training Programs � Resources of the National Park System $87,017 - 0
10.912 Environmental Quality Incentives Program $36,320 - 0
47.070 Computer and Information Science and Engineering $32,593 - 0
15.820 National and Regional Climate Adaptation Science Centers $16,555 - 0

Contacts

Name Title Type
S4BBE14YFYJ9 Brett Dickson Auditee
5302148905 Nick Petersen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures in the Schedule of Expenditures of Federal Awards ("SEFA") 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. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as indirect costs for federal awards are based on federally negotiated rates. The information in the accompanying SEFA includes the federal grant and loan activity of the Organization under programs of the federal government for the year ending December 31, 2023. The information in the SEFA 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"). Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. Although the Organization is required to match certain grants, as defined by the grants, no such matching has been included as expenditures in the SEFA. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as indirect costs for federal awards are based on federally negotiated rates.

Finding Details

Finding 2023-002
Finding 2023-002: Information on the Federal Programs: 1) Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. 2) Assistance Listing Number 15.246 - Threatened and Endangered Species, United States Department of the Interior. Award Number: L21AC10475-02. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. Criteria: Program requirements state that the Organization was required to comply with requirements related to debarment and suspension. Condition: We noted written policies were in place to verify that an entity with which the Organization plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded, however the Organization was unable to provide evidence that certain procedures described in these policies were being followed. Cause: The Organization did not properly document evidence of an effective control activities to provide reasonable assurance of federal compliance. Entities applying for sub-awards from the Organization are required to self-certify that they are not debarred, suspended, or otherwise excluded, however there is no documentation to support verifying this information using the System for Award Management (SAM.gov). Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement. Questioned Costs: $0. Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, however our testing of direct expenditures during the audit noted no apparent covered transactions with debarred, suspended, or otherwise excluded entities, resulting in no questioned costs. Repeat Finding: Not applicable. Recommendation: Formal procedures should be established to ensure compliance with federal debarment and suspension requirements. Views of Responsible Official: See Corrective Action in Part D below.
Finding 2023-003
Finding 2023-003: Information on the Federal Programs: Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency. Criteria: Program requirements state that the Organization was required to comply with requirements related to reporting. Condition: We noted the entity was a direct recipient who made first tier subawards of $30,000 or more and therefore was subject to the Federal Funding Accountability and Transparency Act of 2006 (“FFATA”), which requires the Organization to report subaward data through FSRS.gov. The Organization obtained the information needed to file these reports on the subaward agreements, however no filings have been submitted to date. Cause: The Organization did not properly establish effective control activities to provide reasonable assurance of federal compliance due to being unaware of these reporting requirements. Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement. Questioned Costs: $0. Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, and this finding appears to be systemic based on the above information. Repeat Finding: Not applicable. Recommendation: Formal procedures should be established to ensure compliance with federal reporting requirements. Views of Responsible Official: See Corrective Action in Part D below.
Finding 2023-002
Finding 2023-002: Information on the Federal Programs: 1) Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. 2) Assistance Listing Number 15.246 - Threatened and Endangered Species, United States Department of the Interior. Award Number: L21AC10475-02. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. Criteria: Program requirements state that the Organization was required to comply with requirements related to debarment and suspension. Condition: We noted written policies were in place to verify that an entity with which the Organization plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded, however the Organization was unable to provide evidence that certain procedures described in these policies were being followed. Cause: The Organization did not properly document evidence of an effective control activities to provide reasonable assurance of federal compliance. Entities applying for sub-awards from the Organization are required to self-certify that they are not debarred, suspended, or otherwise excluded, however there is no documentation to support verifying this information using the System for Award Management (SAM.gov). Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement. Questioned Costs: $0. Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, however our testing of direct expenditures during the audit noted no apparent covered transactions with debarred, suspended, or otherwise excluded entities, resulting in no questioned costs. Repeat Finding: Not applicable. Recommendation: Formal procedures should be established to ensure compliance with federal debarment and suspension requirements. Views of Responsible Official: See Corrective Action in Part D below.
Finding 2023-002
Finding 2023-002: Information on the Federal Programs: 1) Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. 2) Assistance Listing Number 15.246 - Threatened and Endangered Species, United States Department of the Interior. Award Number: L21AC10475-02. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. Criteria: Program requirements state that the Organization was required to comply with requirements related to debarment and suspension. Condition: We noted written policies were in place to verify that an entity with which the Organization plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded, however the Organization was unable to provide evidence that certain procedures described in these policies were being followed. Cause: The Organization did not properly document evidence of an effective control activities to provide reasonable assurance of federal compliance. Entities applying for sub-awards from the Organization are required to self-certify that they are not debarred, suspended, or otherwise excluded, however there is no documentation to support verifying this information using the System for Award Management (SAM.gov). Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement. Questioned Costs: $0. Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, however our testing of direct expenditures during the audit noted no apparent covered transactions with debarred, suspended, or otherwise excluded entities, resulting in no questioned costs. Repeat Finding: Not applicable. Recommendation: Formal procedures should be established to ensure compliance with federal debarment and suspension requirements. Views of Responsible Official: See Corrective Action in Part D below.
Finding 2023-003
Finding 2023-003: Information on the Federal Programs: Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency. Criteria: Program requirements state that the Organization was required to comply with requirements related to reporting. Condition: We noted the entity was a direct recipient who made first tier subawards of $30,000 or more and therefore was subject to the Federal Funding Accountability and Transparency Act of 2006 (“FFATA”), which requires the Organization to report subaward data through FSRS.gov. The Organization obtained the information needed to file these reports on the subaward agreements, however no filings have been submitted to date. Cause: The Organization did not properly establish effective control activities to provide reasonable assurance of federal compliance due to being unaware of these reporting requirements. Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement. Questioned Costs: $0. Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, and this finding appears to be systemic based on the above information. Repeat Finding: Not applicable. Recommendation: Formal procedures should be established to ensure compliance with federal reporting requirements. Views of Responsible Official: See Corrective Action in Part D below.
Finding 2023-002
Finding 2023-002: Information on the Federal Programs: 1) Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. 2) Assistance Listing Number 15.246 - Threatened and Endangered Species, United States Department of the Interior. Award Number: L21AC10475-02. Compliance Requirements: Procurement and Suspension and Debarment. Type of Finding: Significant Deficiency. Criteria: Program requirements state that the Organization was required to comply with requirements related to debarment and suspension. Condition: We noted written policies were in place to verify that an entity with which the Organization plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded, however the Organization was unable to provide evidence that certain procedures described in these policies were being followed. Cause: The Organization did not properly document evidence of an effective control activities to provide reasonable assurance of federal compliance. Entities applying for sub-awards from the Organization are required to self-certify that they are not debarred, suspended, or otherwise excluded, however there is no documentation to support verifying this information using the System for Award Management (SAM.gov). Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement. Questioned Costs: $0. Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, however our testing of direct expenditures during the audit noted no apparent covered transactions with debarred, suspended, or otherwise excluded entities, resulting in no questioned costs. Repeat Finding: Not applicable. Recommendation: Formal procedures should be established to ensure compliance with federal debarment and suspension requirements. Views of Responsible Official: See Corrective Action in Part D below.