FAC Explorer

Audit 401844

FY End
2025-06-30
Total Expended
$990,473
Findings
1
Programs
3
Organization: The Geological Society of America (CO)
Year: 2025 Accepted: 2026-05-20
Auditor: BROCK AND COMPANY CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215173 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
15.931 YOUTH AND VETERAN ORGANIZATIONS CONSERVATION ACTIVITIES $585,026 Yes 0
47.050 GEOSCIENCES $361,241 Yes 1
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $44,206 Yes 0

Contacts

Name Title Type
TKBVGF4WK5N5 Bridgette Moore Auditee
3033571086 Kevin Rickman Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards has been prepared on an accrual basis. 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). Therefore, some amounts presented in this schedule may differ from amounts in or used in the preparation of the financial statements. The Organization has not elected to charge the de minimis rate of 10% of modified total direct costs (MTDC).

Finding Details

Finding 2025-001
Finding 2025-001: Reporting - Late Submission Information on the Federal Program: Assistance Listing Number 47.050-National Science Foundation - Research and Development Cluster Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or 2 CFR Part 200), Subpart F , requires single audit reporting to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the completed reports or nine months after the entity's fiscal year end, whichever comes first. Condition: The June 30, 2025 single audit report was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Insufficient staffing and an accounting software conversion caused delays to the start of the audit. Effect: Failure to submit the necessary audit report on a timely basis can lead to delayed or suspended funding and The Geological Society of America, Inc. will not be classified as a low-risk auditee in future years. Questioned Costs: None Context: The Geological Society of America, Inc. has experienced significant delays in the conversion of its accounting system. The noncompliance is isolated to June 30, 2025 as management has complied with other reporting criteria on its federal awards. Recommendation: Management should contract with experienced consultants to support timely reporting of all federal awards when entity personnel are unable to meet the criteria. Respnsible Official's Response: Management concurs with the audit finding. A corrective action plan has been developed and is included to address the identified deficiency.