Audit 50755

FY End
2022-09-30
Total Expended
$3.62M
Findings
10
Programs
7
Organization: National Forest Foundation (MT)
Year: 2022 Accepted: 2023-06-27
Auditor: Rsm US LLP

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
52419 2022-001 Significant Deficiency - L
52420 2022-001 Significant Deficiency - L
52421 2022-001 Significant Deficiency - L
52422 2022-001 Significant Deficiency - L
52423 2022-001 Significant Deficiency - L
628861 2022-001 Significant Deficiency - L
628862 2022-001 Significant Deficiency - L
628863 2022-001 Significant Deficiency - L
628864 2022-001 Significant Deficiency - L
628865 2022-001 Significant Deficiency - L

Programs

Contacts

Name Title Type
FBY6X9SYF3E1 Corey Whitely Auditee
5616461137 Al Weber Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Indirect costs allocated to awards for the year ended September 30, 2022, were based on a predetermined rate negotiated with the Foundation's cognizant federal agency, the U.S. Department of Agriculture. The Foundation has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of National Forest Foundation (the Foundation) under programs of the federal government for the year ended September 30, 2022. 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 Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation.

Finding Details

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.
Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 9 months after the end of the audit period. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.