Audit 402661

FY End
2025-08-31
Total Expended
$7.44M
Findings
4
Programs
17
Organization: National Wild Turkey Federation (SC)
Year: 2025 Accepted: 2026-05-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1216179 2025-001 Material Weakness Yes L
1216180 2025-001 Material Weakness Yes L
1216181 2025-001 Material Weakness Yes L
1216182 2025-001 Material Weakness Yes L

Contacts

Name Title Type
FEJRNKLSXMN3 Sandra, Walther Auditee
8036373106 Michael Slapnik Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the National Wild Turkey Federation, Inc. and Affiliates (the “Federation”) under programs of the federal government for the year ended August 31, 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 the Federation, it is not intended to and does not present either the financial position, changes in net assets, functional expenses, or cash flows of the Federation.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identifying numbers are presented where available.
The Federation has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
The Federation did not receive any non-cash federal awards during the year ended August 31, 2025.
These award programs are subject to financial and compliance audits by grantor agencies. The amount, if any, of expenditures that may be disallowed by the grantor agencies cannot be determined at this time, although the Federation expects such amounts, if any, to be immaterial.
Federal government agencies receive funds from other federal agencies in addition to private funds. The federal agency then awards a combination of federal and private funds to the Federation. If the Federation is unable to determine the federal portion, the entire amount is reported on the Schedule under one federal program.
The Infrastructure Investment and Jobs Act Prescribed Fire/Fire Recovery, which is associated with CFDA No. 10.716, and the Wildlife Crisis Strategy Landscape, which is associated with CFDA No. 10.724, and the Inflation Reduction Act – National Forst System, which is associated with CFDA No. 10.729, have been classified as major programs. As defined in the Uniform Guidance, the Fish and Wildlife Cluster is considered a cluster of programs and, accordingly, has been classified as one program for testing purposes.
The Federation did not pass any funds to subrecipients

Finding Details

2025-001 – Internal Controls and Compliance Over Reporting Identification of the Federal Program Program: Wildlife Crisis Strategy Landscapes Federal Financial Assistance Listing Number: 10.724 Federal Grantor: U.S. Department of Agriculture (USDA) – Forest Service Award No. and Year: 24-SA-11041200-018 Compliance Requirement: Reporting Type of Finding: Material weakness, noncompliance Criteria: Management of the Federation is responsible for submitting accurate, current and complete quarterly Federal Financial Reports (“FFR”) within 30 days after the end of the quarter. Condition: The Federation filled out the FFR with the reporting period end date of September 30, 2025 incorrectly. The Total Federal funds authorized was overstated due to an error in the Federation’s calculation. Cause: The total federal funds authorized on the September 30, 2025 reporting period end date FFR was listed as $7,590,236. Per the grant agreement, the federal funds authorized were $2,549,350. The Federation keeps excel budget spreadsheets for internal control purposes. The excel budget spreadsheet includes the federal funds authorized and this spreadsheet is used to fill out the quarterly FFRs. There was a formula error in the Federation's budget calculation when filling out the September 30, 2025 reporting period end date FFR. The budget line item amounts for thinning were counted twice by mistake. Additionally, line items that were optional should have been excluded from the budget on the FFR. Effect: The Federation was not in compliance with Federal requirements for the Reporting attribute as inaccurate information was reported to the Federal awarding agency. Recommendation: We recommend the Federation's management to review reports more closely for accuracy and completeness of data and information included in the reports. We note the Federation identified the calculation error and correctly reported the authorized federal funds amount in the subsequent reporting period ending December 31, 2025.