FAC Explorer

Audit 414148

FY End
2025-12-31
Total Expended
$1.45M
Findings
5
Programs
5
Organization: National Marine Mammal Foundation, Inc. (CA)
Year: 2025 Accepted: 2026-09-30
Auditor: WEST RHODE AND ROBERTS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239292 2025-001 Material Weakness Yes C
1239293 2025-001 Material Weakness Yes C
1239294 2025-001 Material Weakness Yes C
1239295 2025-001 Material Weakness Yes C
1239296 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
11.451 GULF COAST ECOSYSTEM RESTORATION SCIENCE, OBSERVATION, MONITORING, AND TECHNOLOGY $276,691 Yes 1
47.074 BIOLOGICAL SCIENCES $88,863 Yes 1
11.454 UNALLIED PROJECTS $29,827 Yes 0
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $14,732 Yes 0
11.472 UNALLIED SCIENCE PROGRAM $10,444 Yes 0

Contacts

Name Title Type
TBMDKZH61EC8 Mike Marchesano Auditee
6197337566 Christopher Roberts Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the Schedule, the NMMF provided $289,057 to subrecipients, consisting of $159,015 under the Basic and Applied Scientific Research program (ALN 12.300), $112,309 under the Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology program (ALN 11.451), and $17,733 under the Unallied Management Projects program (ALN 11.454). The NMMF evaluates each arrangement based on the substance of the relationship and the characteristics described in 2 CFR 200.331 to determine whether the receiving entity is a subrecipient or a contractor

Finding Details

Finding 2025-001
Programs: Research and Development Cluster. The condition was identified on the following awards within the cluster: Basic and Applied Scientific Research (ALN 12.300, Awards N00014-24-1-2000, N00014-22-1-2706, and N00014-22-1-2833; U.S. Department of Defense, Office of Naval Research), Biological Sciences (ALN 47.074, Award 2316379; National Science Foundation), and Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology (ALN 11.451, Award NA23NOS4510310; U.S. Department of Commerce, National Oceanic and Atmospheric Administration). Criteria: 2 CFR § 200.305 requires recipients to minimize the time between receipt and disbursement of federal funds. Advances must be limited to actual, immediate cash needs. Condition: NMMF requested advances for certain federal awards that exceeded actual or near-term program cash needs. We examined all 21 federal drawdown transactions during 2025, totaling $1,235,184 across five awards; no sampling was used. Advances exceeded costs incurred on five awards, and $471,412 of federal cash remained on hand at December 31, 2025 in excess of costs incurred to date. Cause: The year ended December 31, 2025 was the first year NMMF drew federal funds in advance of costs incurred; in prior years these awards operated on a cost-reimbursement basis. Effect: Federal funds may have been held longer than permitted, increasing the risk of noncompliance with federal cash management requirements and unremitted interest on excess cash. Questioned Costs: None reported. The issue relates to timing of cash draws, not the allowability of program costs. Recommendation: Management should document a cash needs calculation before each federal draw and monitor federal cash on hand, including any interest earned on advances. Repeat Finding Status: This is not a repeat of a finding reported in the immediately preceding audit.