FAC Explorer

Audit 361424

FY End
2024-12-31
Total Expended
$4.51M
Findings
4
Programs
18
Organization: Institute for Applied Ecology (OR)
Year: 2024 Accepted: 2025-07-03
Auditor: McDonald Jacobs PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570471 2024-001 Material Weakness - P
570472 2024-001 Material Weakness - P
1146913 2024-001 Material Weakness - P
1146914 2024-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
15.246 Threatened and Endangered Species $506,831 - 0
10.717 Infrastructure Investment and Jobs Act Restoration/revegetation $460,090 - 0
10.699 Partnership Agreements $340,092 - 0
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $254,697 - 0
11.419 Coastal Zone Management Administration Awards $106,092 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $88,507 - 0
15.234 Secure Rural Schools and Community Self-Determination $77,076 - 0
10.701 Stewardship Agreements $68,566 - 0
10.724 Wildfire Crisis Strategy Landscapes $58,440 - 0
15.630 Coastal Program $57,050 - 0
15.954 National Park Service Conservation, Protection, Outreach, and Education $43,112 - 0
15.245 Plant Conservation and Restoration Management $34,324 Yes 1
15.631 Partners for Fish and Wildlife $34,020 - 0
10.310 Agriculture and Food Research Initiative (afri) $32,028 - 0
15.230 Invasive and Noxious Plant Management $27,756 - 0
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $15,078 - 0
15.808 U.s. Geological Survey_ Research and Data Collection $8,498 - 0
15.615 Cooperative Endangered Species Conservation Fund $4,710 - 0

Contacts

Name Title Type
KJN8AF3EHKM5 Keith Norris Auditee
5417533099 Karin Wandtke Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of Institute for Applied Ecology under programs of the federal government for the year ended December 31, 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 Institute for Applied Ecology, it is not intended to and does not present the financial position, changes in net assets or cash flows of Institute for Applied Ecology. 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. De Minimis Rate Used: N Rate Explanation: Institute for Applied Ecology has an agreed upon indirect cost rate and has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Basis of Presentation
Title: 2 Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of Institute for Applied Ecology under programs of the federal government for the year ended December 31, 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 Institute for Applied Ecology, it is not intended to and does not present the financial position, changes in net assets or cash flows of Institute for Applied Ecology. 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. De Minimis Rate Used: N Rate Explanation: Institute for Applied Ecology has an agreed upon indirect cost rate and has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures

Finding Details

Finding 2024-001
Type: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). Condition/Context There were errors in the schedule of federal expenditures (SEFA) that was provided for the audit. Certain expenditures were not included which resulted in a material error in the amount reported. Cause Amounts billed did not agree to the SEFA. No review of the SEFA was performed. Questioned Costs None. Recommendation The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. The SEFA should be reviewed by a senior member of management and reconciled to the accounting records. Management’s Response We agree with the recommendation and acknowledge that the initial SEFA included errors. During the initial SEFA preparation, our finance team was short-staffed due to the recent departure of a staff person familiar with SEFA preparation and review. Thus, the initial report was prepared and submitted only by our Controller without the review of another individual. As the team is staffed-up in 2025, we will ensure we hire and/or train additional individuals to have the skills, knowledge, and expertise to identify errors in the SEFA.
Finding 2024-001
Type: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). Condition/Context There were errors in the schedule of federal expenditures (SEFA) that was provided for the audit. Certain expenditures were not included which resulted in a material error in the amount reported. Cause Amounts billed did not agree to the SEFA. No review of the SEFA was performed. Questioned Costs None. Recommendation The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. The SEFA should be reviewed by a senior member of management and reconciled to the accounting records. Management’s Response We agree with the recommendation and acknowledge that the initial SEFA included errors. During the initial SEFA preparation, our finance team was short-staffed due to the recent departure of a staff person familiar with SEFA preparation and review. Thus, the initial report was prepared and submitted only by our Controller without the review of another individual. As the team is staffed-up in 2025, we will ensure we hire and/or train additional individuals to have the skills, knowledge, and expertise to identify errors in the SEFA.
Finding 2024-001
Type: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). Condition/Context There were errors in the schedule of federal expenditures (SEFA) that was provided for the audit. Certain expenditures were not included which resulted in a material error in the amount reported. Cause Amounts billed did not agree to the SEFA. No review of the SEFA was performed. Questioned Costs None. Recommendation The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. The SEFA should be reviewed by a senior member of management and reconciled to the accounting records. Management’s Response We agree with the recommendation and acknowledge that the initial SEFA included errors. During the initial SEFA preparation, our finance team was short-staffed due to the recent departure of a staff person familiar with SEFA preparation and review. Thus, the initial report was prepared and submitted only by our Controller without the review of another individual. As the team is staffed-up in 2025, we will ensure we hire and/or train additional individuals to have the skills, knowledge, and expertise to identify errors in the SEFA.
Finding 2024-001
Type: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). Condition/Context There were errors in the schedule of federal expenditures (SEFA) that was provided for the audit. Certain expenditures were not included which resulted in a material error in the amount reported. Cause Amounts billed did not agree to the SEFA. No review of the SEFA was performed. Questioned Costs None. Recommendation The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. The SEFA should be reviewed by a senior member of management and reconciled to the accounting records. Management’s Response We agree with the recommendation and acknowledge that the initial SEFA included errors. During the initial SEFA preparation, our finance team was short-staffed due to the recent departure of a staff person familiar with SEFA preparation and review. Thus, the initial report was prepared and submitted only by our Controller without the review of another individual. As the team is staffed-up in 2025, we will ensure we hire and/or train additional individuals to have the skills, knowledge, and expertise to identify errors in the SEFA.