FAC Explorer

Audit 55049

FY End
2022-12-31
Total Expended
$958,282
Findings
8
Programs
14
Organization: Coos Watershed Association (OR)
Year: 2022 Accepted: 2023-07-16
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59651 2022-001 Significant Deficiency - I
59652 2022-001 Significant Deficiency - I
59653 2022-001 Significant Deficiency - I
59654 2022-001 Significant Deficiency - I
636093 2022-001 Significant Deficiency - I
636094 2022-001 Significant Deficiency - I
636095 2022-001 Significant Deficiency - I
636096 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
11.463 Habitat Conservation $49,940 Yes 1
15.243 Youth Conservation Opportunities on Public Lands $49,293 - 0
15.230 Invasive and Noxious Plant Management $36,711 - 0
10.931 Agricultural Conservation Easement Program $22,242 - 0
15.246 Threatened and Endangered Species $20,704 - 0
10.U03 US Forest Service $20,540 - 0
10.U02 US Forest Service $12,219 - 0
10.U04 US Forest Service $10,468 - 0
15.234 Secure Rural Schools and Community Self-Determination $9,546 - 0
15.654 National Wildlife Refuge System Enhancements $5,839 - 0
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $4,443 - 0
15.244 Fisheries and Aquatic Resources Management $4,215 - 0
10.U01 US Forest Service $1,319 - 0
15.245 Plant Conservation and Restoration Management $21 - 0

Contacts

Name Title Type
YW13EMQ9L8E9 Haley Lutz Auditee
5418885922 Bryce Rassilyer Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1BASIS 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.The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Coos Watershed Association under programs of the federal government for the year ended December 31, 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.
Finding 2022-001
Funding Agency: Department of Commerce Program: Habitat Conservation Assistance Listing Number: 11.463 Criteria or Specific Requirement: Internal controls should be implemented to ensure procurements subject to the Uniform Guidance included procedures to ensure covered transactions are not entered into with entities suspended or debarred from receiving federal funding. Condition: Internal controls were not in place to perform a check on www.sam.gov for an entity?s suspension or debarment status prior to entering into the covered transactions. Context: For covered transactions no procurement or debarment check was performed by management prior to entering into the transaction. Management performed a check during the audit and verified the Organization did not enter into a covered transaction with a suspended or debarred entity. Questioned Costs: None Cause/Effect:. The Organization could enter into a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include the check on www.sam.gov for entities it intends to enter into a covered transaction with. View of Responsible Official: Management agrees with the finding and has provided its corrective action plan.