FAC Explorer

Audit 346998

FY End
2024-06-30
Total Expended
$814,255
Findings
12
Programs
4
Organization: Ecological Society of America, INC (DC)
Year: 2024 Accepted: 2025-03-20
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529106 2024-002 Significant Deficiency - M
529107 2024-002 Significant Deficiency - M
529108 2024-002 Significant Deficiency - M
529109 2024-002 Significant Deficiency - M
529110 2024-002 Significant Deficiency - M
529111 2024-002 Significant Deficiency - M
1105548 2024-002 Significant Deficiency - M
1105549 2024-002 Significant Deficiency - M
1105550 2024-002 Significant Deficiency - M
1105551 2024-002 Significant Deficiency - M
1105552 2024-002 Significant Deficiency - M
1105553 2024-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
15.945 Cooperative Research and Training Programs – Resources of the National Park System $110,863 - 0
15.808 U.s. Geological Survey Research and Data Collection $89,077 - 0
47.074 Biological Sciences $72,126 Yes 1
10.699 Partnership Agreements $9,288 - 0

Contacts

Name Title Type
DBRGTD7EY3M1 Rashaun Poore Auditee
2028338773 Ricardo Trujillo Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Society has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of the Society under programs of the Federal Government for the year ended June 30, 2024. Information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the Society; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Society.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Society has elected not to use the 10-percent de minimis indirect cost rate as allowed 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 in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Society has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.
Finding 2024-002
Finding 2024-002: Subrecipient Pre-Award Risk Assessment Information on Federal Program: 47.074 Criteria or Specific Requirement: CFR § 200.332, "Requirements for pass-through entities", requires pass-through entities to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: As part of our audit, we selected a sample of subawards charged to the major Federal programs. We noted that subaward risk assessments were not available for our inspection for those samples selected. Cause: The Society did not perform subaward risk assessments as required by Federal regulation. Effect or Potential Effect: The Society may have inadvertently failed to perform monitoring procedures appropriate for a subrecipient’s assessed level of risk. Questioned Costs: N/A Context: The Society executes subaward agreements under US Federal grants. Therefore, the Society is subject to CFR § 200.332 "Requirements for pass-through entities". Our audit procedures consisted of test work completed on subawards and individual expenditures charged to the Federal awards. The report in which samples were selected was generated directly from the Society's general ledger (accounting system). There was total population of three subrecipients and our sample size was one. We consider our sample to be representative of the population. Identification of Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Society enhance their pre-award risk assessment policy and monitoring procedures to ensure that their subrecipients have accounting systems in place and adequate internal controls to administer the grant. The Society should also identify and apply appropriate sanctions for subrecipient noncompliance.