FAC Explorer

Audit 401323

FY End
2025-09-30
Total Expended
$3.19M
Findings
1
Programs
2
Organization: Irl Council (FL)
Year: 2025 Accepted: 2026-05-13
Auditor: CARR RIGGS & INGRAM LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214631 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
11.463 HABITAT CONSERVATION $1.57M Yes 1
66.456 NATIONAL ESTUARY PROGRAM $900,185 Yes 0

Contacts

Name Title Type
UUY2F5RYN1J7 Daniel Kolodny Auditee
7722167148 Christine E. Noll-Rhan Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal activity of IRL Council under programs of the federal government for the year ended September 30, 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 IRL Council, it is not intended to and does not present the financial position, changes in net assets, or cash flows of IRL Council.

Finding Details

Finding 2025-001
SD 2025-001 REPORTING Department of Commerce ALN 11.463 – Habitat Conservation Federal Award ID Number: FX463C0051 2025 Funding Criteria: Per 2 CFR 200.303, non-Federal entities must establish and maintain effective internal controls over Federal awards that provide reasonable assurance the entity is managing the award in compliance with Federal statutes, regulations, and the terms and conditions of the award. In addition, pursuant to 2 CFR Part 170, recipients of Federal awards are required to report first-tier subawards and executive compensation data in accordance with the Federal Funding Accountability and Transparency Act (FFATA). Specifically, subaward information must be reported in the Federal Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was obligated, as required by the terms and conditions of the Federal award. Condition: The FFATA report was not filed during the year as subawards were granted. Cause: The Council was unaware of the requirement to file the FFATA. Effect: Potential for unintended errors to occur without being immediately identified and corrected. The Council was not in compliance with the Uniform Guidance and the Habitat Conservation Program. Questioned Costs: None. The finding is for reporting which does not relate to questioned costs. Perspective: None of the FFATA reports were filed during 2025 for all 10 subrecipients. Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management Response: The FFATA reporting requirement was not a specific award condition on the grant award to the IRL Council from NOAA Fisheries. However, it is a standard general term and condition from the Department of Commerce which is referenced on the grant award. The subawards for the NOAA grant have now been input into SAM.gov. The IRL Council will review the specific FFATA requirements required by the Department of Commerce (different than the EPA requirements) and will make sure that the IRL Council continues to be in compliance.