FAC Explorer

Audit 376034

FY End
2024-12-31
Total Expended
$1.15M
Findings
8
Programs
11
Organization: Cascade Columbia Fisheries Enhancement Group (WA)
Year: 2024 Accepted: 2025-12-18
Auditor: AIKEN & SANDERS INC PS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165400 2024-001 Material Weakness Yes P
1165401 2024-002 Material Weakness Yes L
1165402 2024-001 Material Weakness Yes P
1165403 2024-002 Material Weakness Yes L
1165404 2024-001 Material Weakness Yes P
1165405 2024-002 Material Weakness Yes L
1165406 2024-001 Material Weakness Yes P
1165407 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
15.517 FISH AND WILDLIFE COORDINATION ACT $149,446 Yes 2
15.631 PARTNERS FOR FISH AND WILDLIFE $105,221 Yes 0
11.429 MARINE SANCTUARY PROGRAM $63,649 Yes 0
81.000 COOPERATIVE AGREEMENT $58,415 Yes 0
10.712 GREAT AMERICAN OUTDOORS ACT DEFERRED MAINTENANCE PROGRAM $55,485 Yes 0
11.438 PACIFIC COAST SALMON RECOVERY PACIFIC SALMON TREATY PROGRAM $18,620 Yes 0
15.685 NATIONAL FISH PASSAGE $8,318 Yes 0
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $6,205 Yes 0
10.724 WILDFIRE CRISIS STRATEGY LANDSCAPES $1,671 Yes 0
10.717 INFRASTRUCTURE INVESTMENT AND JOBS ACT RESTORATION/REVEGETATION $1,088 Yes 0
10.699 PARTNERSHIP AGREEMENTS $536 Yes 0

Contacts

Name Title Type
P2JTB263WC89 Shelly Swanson Auditee
5098887268 Nikki Wells Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of the Organization. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Guidance Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). The amounts presented in the Schedule agree to the amounts presented in or used in the preparation of the basic financial statements.
The Schedule is presented using the accrual basis of accounting, which is described in the notes of Summary of Significant Accounting Policies to the Organization’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement.
The Organization did use the 10% de-minimis cost rate.
There were no federal awards provided to subrecipients.

Finding Details

Finding 2024-001
2024-001 – Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency. Condition: The SF-SAC single audit data collection form for the year ended December 31, 2024, was not submitted to the Federal Audit Clearinghouse by the required deadline by the Organization. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF- SAC) must be submitted to the Federal Audit Clearing house within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Organization was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the Organization attempt to meet the annual filing requirements.
Finding 2024-002
2024-002 – Reporting (Significant Deficiencies in Internal Control over Compliance) Condition: We noted that in fiscal year 2024, the Organization did not submit the annual federal financial report (SF - 425) under ALN#15.517 Fish and Wildlife Coordination Act Grant on time. The October 2023 - September 2024 report was filed on January 22, 2025, after the December 29, 2024 due date. Criteria: As required under ALN#15.517 (Fish and Wildlife Coordination Act), the grantee must submit timely annual federal financial report (SF - 425) by the required due dates, as shown in the table above. Cause: The Organization did not have adequate monitoring controls to ensure the timely completion and submission of required reports. Effect: The Organization is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Auditor's Recommendation: We recommend that the Organization strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.