FAC Explorer

Audit 365598

FY End
2024-12-31
Total Expended
$1.06M
Findings
36
Programs
9
Organization: Western Landowners Alliance (CO)
Year: 2024 Accepted: 2025-09-04
Auditor: Ryan Gunsauls and O'Donnell LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575610 2024-001 Significant Deficiency - P
575611 2024-001 Significant Deficiency - P
575612 2024-001 Significant Deficiency - P
575613 2024-001 Significant Deficiency - P
575614 2024-001 Significant Deficiency - P
575615 2024-001 Significant Deficiency - P
575616 2024-001 Significant Deficiency - P
575617 2024-001 Significant Deficiency - P
575618 2024-001 Significant Deficiency - P
575619 2024-001 Significant Deficiency - P
575620 2024-001 Significant Deficiency - P
575621 2024-001 Significant Deficiency - P
575622 2024-001 Significant Deficiency - P
575623 2024-001 Significant Deficiency - P
575624 2024-001 Significant Deficiency - P
575625 2024-001 Significant Deficiency - P
575626 2024-001 Significant Deficiency - P
575627 2024-001 Significant Deficiency - P
1152052 2024-001 Significant Deficiency - P
1152053 2024-001 Significant Deficiency - P
1152054 2024-001 Significant Deficiency - P
1152055 2024-001 Significant Deficiency - P
1152056 2024-001 Significant Deficiency - P
1152057 2024-001 Significant Deficiency - P
1152058 2024-001 Significant Deficiency - P
1152059 2024-001 Significant Deficiency - P
1152060 2024-001 Significant Deficiency - P
1152061 2024-001 Significant Deficiency - P
1152062 2024-001 Significant Deficiency - P
1152063 2024-001 Significant Deficiency - P
1152064 2024-001 Significant Deficiency - P
1152065 2024-001 Significant Deficiency - P
1152066 2024-001 Significant Deficiency - P
1152067 2024-001 Significant Deficiency - P
1152068 2024-001 Significant Deficiency - P
1152069 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.683 National Fish and Wildlife Foundation $175,000 - 1
15.611 Wildlife Restoration and Basic Hunter Education and Safety $142,110 - 1
10.724 Wildfire Crisis Strategy Landscapes $87,407 - 1
10.912 Environmental Quality Incentives Program $75,867 - 1
15.633 Landowner Incentive $52,071 - 1
10.215 Sustainable Agriculture Research and Education $25,449 - 1
10.902 Soil and Water Conservation $24,211 Yes 1
15.237 Rangeland Resource Management $5,541 - 1
10.932 Regional Conservation Partnership Program $1,149 - 1

Contacts

Name Title Type
C9HDLVGN96A5 Rachael Robinson Auditee
5054661495 Lewis Malloy 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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or limited to reimbursement. De Minimis Rate Used: Both Rate Explanation: Western Landowners Alliance has elected to use the 10% de minimis indirect cost rate as permitted under Uniform Guidance 2 CFR §200.414(f) for certain federal awards. In addition, Western Landowners Alliance utilizes various negotiated indirect cost rates established with awarding agencies for other grants, in accordance with the applicable terms and conditions of those agreements. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Western Landowners Alliance and is presented on the accrual basis of accounting. The information in the 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 Western Landowners Alliance, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Western Landowners Alliance.
Title: Note 2: Summary of Significant Accounting Policies 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, where in certain types of expenditures are not allowable or limited to reimbursement. De Minimis Rate Used: Both Rate Explanation: Western Landowners Alliance has elected to use the 10% de minimis indirect cost rate as permitted under Uniform Guidance 2 CFR §200.414(f) for certain federal awards. In addition, Western Landowners Alliance utilizes various negotiated indirect cost rates established with awarding agencies for other grants, in accordance with the applicable terms and conditions of those agreements. 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, where in certain types of expenditures are not allowable or limited to reimbursement. Western Landowners Alliance has elected to use the 10% de minimis indirect cost rate as permitted under Uniform Guidance 2 CFR §200.414(f) for certain federal awards. In addition, Western Landowners Alliance utilizes various negotiated indirect cost rates established with awarding agencies for other grants, in accordance with the applicable terms and conditions of those agreements.

Finding Details

Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Finding 2024-001
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.