FAC Explorer

Audit 395186

FY End
2024-12-31
Total Expended
$15.26M
Findings
1
Programs
1
Organization: The Ward Burton Wildlife Foundation (VA)
Year: 2024 Accepted: 2026-03-27
Auditor: BROWN EDWARDS & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1190888 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
12.401 NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS $15.26M Yes 1

Contacts

Name Title Type
CHK3SBXVV7X9 Thomas Inge Auditee
4344701776 Susan Chapman Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards includes the federal grant activity of the Ward Burton Wildlife Foundation (the “Foundation”). Expenditures reported on the schedule are reported on the modified cash basis of accounting and, accordingly, represent the total cash expended for the program. The schedule does not include transactions that might be included using the accrual basis of accounting as contemplated by generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Foundation has not elected to use the de minimis 10% indirect cost rate.
At December 31, 2024, the Foundation had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2024-001
2024-001: Late Report Filing, AL# 12.401, National Guard Military Operations and Maintenance (O&M) Projects – ACUB Program, U.S. Department of Defense Condition The Ward Burton Wildlife Foundation did not file their audit report with the Department of Defense by September 30, 2025. Criteria Based on requirements set forth by the Ward Burton Wildlife Foundation’s grant agreement with the Department of Defense, the Ward Burton Wildlife Foundation is required to submit their audit report to the U.S. Department of Defense by the earlier of thirty calendar days after the receipt of the auditor’s reports or nine months after the end of the audit report Cause The Ward Burton Wildlife Foundation’s audit was not completed and submitted to the Department of Defense prior to the deadline for the year ended December 31, 2024. Questioned Costs $-0- Effect The Ward Burton Wildlife Foundation was not in compliance with the requirements of its agreements with the Department of Defense regarding the timely submission of the audit report to the Department. The effect will not allow the Foundation to be considered a low risk auditee for their next two annual Single Audits. Recommendation We recommend the Ward Burton Wildlife Foundation complete and submit all future Single Audits to the Department of Defense prior to the required deadline to ensure all compliance requirements are met or have extensions in place on the late submission. View of Responsible Officials Management concurs with the finding and has developed a plan to correct the finding in future reporting periods.