FAC Explorer

Audit 356865

FY End
2024-12-31
Total Expended
$882,034
Findings
8
Programs
11
Organization: Southeast Alaska Watershed Coalition (AK)
Year: 2024 Accepted: 2025-05-21
Auditor: Elgee Rehfeld LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561225 2024-001 Significant Deficiency - I
561226 2024-002 Significant Deficiency - L
561227 2024-001 Significant Deficiency - I
561228 2024-002 Significant Deficiency - L
1137667 2024-001 Significant Deficiency - I
1137668 2024-002 Significant Deficiency - L
1137669 2024-001 Significant Deficiency - I
1137670 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
15.631 Partners for Fish and Wildlife $301,679 Yes 2
15.685 National Fish Passage $124,190 - 0
10.902 Soil and Water Conservation $59,614 - 0
66.605 Performance Partnership Grants $22,575 - 0
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $16,352 - 0
15.630 Coastal $16,023 - 0
11.463 Habitat Conservation $11,681 - 0
10.680 Forest Health Protection $6,038 - 0
10.665 Schools and Roads - Grants to States $5,164 - 0
10.683 National Fish and Wildlife Foundation $85 - 0
10.675 Urban and Community Forestry Program $-234 - 0

Contacts

Name Title Type
RKS7NJKN6QT3 Rob Cadmus Auditee
9079579818 Sarah Griffith Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of the Schedule of Expenditures of Federal Awards to the Financial Statements Accounting Policies: General The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of Southeast Alaska Watershed Coalition (SAWC). 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). Federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other entities, is included on the SEFA. SAWC’s reporting entity is defined in Note 1 to SAWC’s financial statements. Basis of Accounting The accompanying SEFA is presented using the accrual basis of accounting, described in Note 1 of SAWC’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years or amounts returned to the funding agency. De Minimis Rate Used: Y Rate Explanation: SAWC has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following is a reconciliation of federal grant revenues reported in SAWC’s financial statements to federal expenditures reported in the SEFA: Federal grants revenue, as reported in the statement of activities $ 898,491 Add: Federal revenue reported as nonprofit grants revenue in the basic financial statements 11,753 Less: State, local, and other grant revenue reported as federal grants revenue in the basic financial statements. (28,210) Total federal expenditures as reported in the SEFA $ 882,034

Finding Details

Finding 2024-001
2024-001 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Procurement (suspension and debarment) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Per 2 CFR Part 180, as referenced in 2 CFR Part 1400, for any contract expected to total $25,000 or more, a recipient of federal funds must confirm that the contractor is not suspended or debarred from receiving federal funds. Per 2 CFR 200.332, a pass-through entity must verify that the subrecipient is not suspended, debarred, or otherwise excluded from receiving federal funds in accordance with 2 CFR 180.300. Condition: SAWC was not able to provide supporting documentation indicating that it had verified that contractors and subrecipients were not suspended or debarred prior to contracting with, or making a subaward to, the entities. Cause: Internal controls were designed, but not sufficiently implemented to ensure that documentation of the check for suspension and debarment was retained. Effect: SAWC could have contracted with, or made a subaward to, an entity that was suspended or debarred. Context: We tested 100% of the procurement population. For three of the three contractors/subrecipients tested, we were not able to verify that SAWC confirmed the contractor/subrecipient was not suspended or debarred prior to entering into the transaction. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC consider either collecting a certification regarding suspension and debarment from contractors/subrecipients or adding a suspension and debarment clause or condition to contracts and subawards. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-002
2024-002 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Reporting (FFATA) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA) report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month in which the obligation was made. Condition: SAWC did not perform FFATA reporting as required in fiscal year 2024. Cause: Internal controls were designed, but not sufficiently implemented to ensure that FFATA reporting was performed as required. Effect: Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent and accurate information regarding subawards and expenditures of federal awards. Context: In fiscal year 2024, SAWC provided one first-tier subaward in excess of $30,000 to a subrecipient. Required FFATA reporting was not performed for this subaward. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC implement controls as designed to ensure timely and accurate submission of FFATA reports in accordance with federal regulations. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-001
2024-001 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Procurement (suspension and debarment) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Per 2 CFR Part 180, as referenced in 2 CFR Part 1400, for any contract expected to total $25,000 or more, a recipient of federal funds must confirm that the contractor is not suspended or debarred from receiving federal funds. Per 2 CFR 200.332, a pass-through entity must verify that the subrecipient is not suspended, debarred, or otherwise excluded from receiving federal funds in accordance with 2 CFR 180.300. Condition: SAWC was not able to provide supporting documentation indicating that it had verified that contractors and subrecipients were not suspended or debarred prior to contracting with, or making a subaward to, the entities. Cause: Internal controls were designed, but not sufficiently implemented to ensure that documentation of the check for suspension and debarment was retained. Effect: SAWC could have contracted with, or made a subaward to, an entity that was suspended or debarred. Context: We tested 100% of the procurement population. For three of the three contractors/subrecipients tested, we were not able to verify that SAWC confirmed the contractor/subrecipient was not suspended or debarred prior to entering into the transaction. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC consider either collecting a certification regarding suspension and debarment from contractors/subrecipients or adding a suspension and debarment clause or condition to contracts and subawards. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-002
2024-002 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Reporting (FFATA) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA) report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month in which the obligation was made. Condition: SAWC did not perform FFATA reporting as required in fiscal year 2024. Cause: Internal controls were designed, but not sufficiently implemented to ensure that FFATA reporting was performed as required. Effect: Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent and accurate information regarding subawards and expenditures of federal awards. Context: In fiscal year 2024, SAWC provided one first-tier subaward in excess of $30,000 to a subrecipient. Required FFATA reporting was not performed for this subaward. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC implement controls as designed to ensure timely and accurate submission of FFATA reports in accordance with federal regulations. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-001
2024-001 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Procurement (suspension and debarment) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Per 2 CFR Part 180, as referenced in 2 CFR Part 1400, for any contract expected to total $25,000 or more, a recipient of federal funds must confirm that the contractor is not suspended or debarred from receiving federal funds. Per 2 CFR 200.332, a pass-through entity must verify that the subrecipient is not suspended, debarred, or otherwise excluded from receiving federal funds in accordance with 2 CFR 180.300. Condition: SAWC was not able to provide supporting documentation indicating that it had verified that contractors and subrecipients were not suspended or debarred prior to contracting with, or making a subaward to, the entities. Cause: Internal controls were designed, but not sufficiently implemented to ensure that documentation of the check for suspension and debarment was retained. Effect: SAWC could have contracted with, or made a subaward to, an entity that was suspended or debarred. Context: We tested 100% of the procurement population. For three of the three contractors/subrecipients tested, we were not able to verify that SAWC confirmed the contractor/subrecipient was not suspended or debarred prior to entering into the transaction. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC consider either collecting a certification regarding suspension and debarment from contractors/subrecipients or adding a suspension and debarment clause or condition to contracts and subawards. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-002
2024-002 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Reporting (FFATA) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA) report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month in which the obligation was made. Condition: SAWC did not perform FFATA reporting as required in fiscal year 2024. Cause: Internal controls were designed, but not sufficiently implemented to ensure that FFATA reporting was performed as required. Effect: Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent and accurate information regarding subawards and expenditures of federal awards. Context: In fiscal year 2024, SAWC provided one first-tier subaward in excess of $30,000 to a subrecipient. Required FFATA reporting was not performed for this subaward. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC implement controls as designed to ensure timely and accurate submission of FFATA reports in accordance with federal regulations. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-001
2024-001 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Procurement (suspension and debarment) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Per 2 CFR Part 180, as referenced in 2 CFR Part 1400, for any contract expected to total $25,000 or more, a recipient of federal funds must confirm that the contractor is not suspended or debarred from receiving federal funds. Per 2 CFR 200.332, a pass-through entity must verify that the subrecipient is not suspended, debarred, or otherwise excluded from receiving federal funds in accordance with 2 CFR 180.300. Condition: SAWC was not able to provide supporting documentation indicating that it had verified that contractors and subrecipients were not suspended or debarred prior to contracting with, or making a subaward to, the entities. Cause: Internal controls were designed, but not sufficiently implemented to ensure that documentation of the check for suspension and debarment was retained. Effect: SAWC could have contracted with, or made a subaward to, an entity that was suspended or debarred. Context: We tested 100% of the procurement population. For three of the three contractors/subrecipients tested, we were not able to verify that SAWC confirmed the contractor/subrecipient was not suspended or debarred prior to entering into the transaction. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC consider either collecting a certification regarding suspension and debarment from contractors/subrecipients or adding a suspension and debarment clause or condition to contracts and subawards. View of responsible officials: Management concurs with this finding, see corrective action plan.
Finding 2024-002
2024-002 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Reporting (FFATA) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA) report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month in which the obligation was made. Condition: SAWC did not perform FFATA reporting as required in fiscal year 2024. Cause: Internal controls were designed, but not sufficiently implemented to ensure that FFATA reporting was performed as required. Effect: Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent and accurate information regarding subawards and expenditures of federal awards. Context: In fiscal year 2024, SAWC provided one first-tier subaward in excess of $30,000 to a subrecipient. Required FFATA reporting was not performed for this subaward. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC implement controls as designed to ensure timely and accurate submission of FFATA reports in accordance with federal regulations. View of responsible officials: Management concurs with this finding, see corrective action plan.