FAC Explorer

Audit 347635

FY End
2024-06-30
Total Expended
$1.27M
Findings
2
Programs
7
Organization: Willamette Partnership (OR)
Year: 2024 Accepted: 2025-03-24
Auditor: McDonald Jacobs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529722 2024-001 Significant Deficiency - P
1106164 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $932,408 Yes 1
10.924 Conservation Stewardship Program $140,336 - 0
66.203 Environmental Finance Center Grants $89,397 - 0
10.902 Soil and Water Conservation $62,171 - 0
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $22,500 - 0
10.664 Cooperative Forestry Assistance $17,156 - 0
15.637 Migratory Bird Joint Ventures $1,049 - 0

Contacts

Name Title Type
MN5SKK48HCE3 Erin Legg Auditee
5038415466 Jessica Yoder Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: all federal grant activity of Willamette Partnership under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 of Willamette Partnership, it is not intended to and does not present the financial position, changes in net assets or cash flows of Willamette Partnership. De Minimis Rate Used: Y Rate Explanation: Willamette Partnership has elected 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 all federal grant activity of Willamette Partnership under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 of Willamette Partnership, it is not intended to and does not present the financial position, changes in net assets or cash flows of Willamette Partnership.
Title: EXPENDITURES Accounting Policies: all federal grant activity of Willamette Partnership under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 of Willamette Partnership, it is not intended to and does not present the financial position, changes in net assets or cash flows of Willamette Partnership. De Minimis Rate Used: Y Rate Explanation: Willamette Partnership has elected 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 cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Willamette Partnership has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding # 2024-001 Type: Significant deficiency AL Number: Environmental Protection Agency 66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice Requirement: The Organization should have a process in place to require the review of the schedule of federal expenditures (SEFA) by an independent, knowledgeable member of management. Condition/Context: The Organization’s schedule of expenditures of federal awards was not reviewed. Effect: Total expenditures by federal funding sources may not be properly reported and Uniform Guidance reporting may be inaccurate. Questioned Costs: None Recommendation: The Organization should implement additional procedures to include the review of the SEFA by a member of management to ensure accuracy and completeness of all activity under federal awards. Management’s Response: Management has implemented controls to have a supervisory review of the prepared SEFA by a separate supervisory personnel.
Finding 2024-001
Finding # 2024-001 Type: Significant deficiency AL Number: Environmental Protection Agency 66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice Requirement: The Organization should have a process in place to require the review of the schedule of federal expenditures (SEFA) by an independent, knowledgeable member of management. Condition/Context: The Organization’s schedule of expenditures of federal awards was not reviewed. Effect: Total expenditures by federal funding sources may not be properly reported and Uniform Guidance reporting may be inaccurate. Questioned Costs: None Recommendation: The Organization should implement additional procedures to include the review of the SEFA by a member of management to ensure accuracy and completeness of all activity under federal awards. Management’s Response: Management has implemented controls to have a supervisory review of the prepared SEFA by a separate supervisory personnel.