Audit 370625

Identification as a Repeat Finding: N/A Finding: Blue Mountain Land Trust did not file its annual 2023 Single Audit and Data Collection form timely. Criteria: The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit Clearinghouse (FAC) 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Condition and context: Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed within the timeframe required by the Uniform Guidance. During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to be submitted to the FAC during August 2025 for the fiscal year ended December 31, 2023. Cause: The Trust is subject to the Single Audit for the first time in the fiscal year ended December 31, 2023. Additionally, the Trust experienced turnover in key management and accounting roles that had responsibility for preparing for the Single Audit during that year. Due to the turnover that occurred, additional time was needed to identify supporting documentation requested in the audit as discussed in Finding 2023-001. Additionally, in the process of transitioning roles, management undertook a project to update the chart of accounts, which required additional time to close the accounting records and prepare for the audit. Sample size and population: Sampling was not applicable to this finding. Effect: Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources. Recommendation: It is considered a best practice to maintain a schedule of regulatory and compliance deadlines to ensure related tasks are completed in advance of deadlines. Question Costs: None Management Response and Corrective Action Plan: See Corrective Action Plan Contact Person: Amanda Martino, Executive Director

Identification as a Repeat Finding: N/A Finding: Blue Mountain Land Trust did not have a written procurement policy that complies with the procurement standards established in 2 CFR sections 200.318 through 200.326 in place during the year. Criteria: Non-Federal entities other than States must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR 200. Condition and context: Blue Mountain Land Trust maintains a practice of soliciting bids for services from at least three contractors, but it has not established a written policy that contemplates all required elements under 2 CFR sections 200.318 through 200.326. Sample size and population: Sampling was not applicable to this finding. Effect: The result of the finding is that Blue Mountain Land Trust is not in compliance with federal procurement standards during the compliance year. Recommendation: Formalize written procurement procedures in compliance with required standards. Question Costs: None Management Response and Corrective Action Plan: See Corrective Action Plan Contact Person: Amanda Martino, Executive Director