Audit 365123

FY End
2025-03-31
Total Expended
$5.80M
Findings
0
Programs
27
Year: 2025 Accepted: 2025-08-28
Auditor: Armanino LLP

Organization Exclusion Status:

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Findings

No findings recorded

Programs

ALN Program Spent Major Findings
12.632 Legacy Resource Management Program $824,237 Yes 0
47.078 Polar Programs $746,445 - 0
10.937 Partnerships for Climate-Smart Commodities $583,593 - 0
15.654 Central Valley Project Conservation $493,192 - 0
15.637 Migratory Bird Joint Ventures $473,623 - 0
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations $428,280 - 0
10.U02 Forest Services $296,285 Yes 0
10.U02 Foundation for Food and Agriculture Research $97,830 - 0
15.664 Fish and Wildlife Coordination and Assistance $96,446 - 0
11.012 Integrated Ocean Observing System (ioos) $86,554 - 0
15.944 Natural Resource Stewardship $75,346 - 0
15.647 Migratory Bird Conservation $65,821 - 0
15.945 Cooperative Research and Training Programs – Resources of the National Park System $56,167 - 0
15.631 Partners for Fish and Wildlife $47,578 - 0
10.684 International Forestry Programs $43,809 - 0
15.U03 US Fish and Wildlife Services $41,642 - 0
43.001 Science $38,120 - 0
11.419 Coastal Zone Management Administration Awards $32,027 - 0
15.657 Endangered Species Recovery Implementation $27,845 - 0
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $22,335 - 0
15.628 Multistate Conservation Grant $19,125 - 0
47.074 Biological Sciences $14,160 - 0
66.126 Geographic Programs - San Francisco Bay Water Quality Improvement Fund $12,538 - 0
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $12,340 - 0
10.310 Agriculture and Food Research Initiative (afri) $11,917 - 0
10.902 Soil and Water Conservation $5,965 Yes 0
66.461 Regional Wetland Program Development Grants $1,977 - 0

Contacts

Name Title Type
LMCTPLQMR1F5 Padmini Srinivasan Auditee
7077812555 Grace Williams Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Point Reyes Bird Observatory dba Point Blue Conservation Science (the "Organization") under programs of the federal government for the year ended March 31, 2025. The information in this Schedule 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) Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and, State of Texas Single Audit Circular, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: N Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate for federal awards. The Organization applies indirect costs in accordance with the specific terms of its federal award agreements.