Finding 1145469 (2024-001)

Finding 2024-001: North American Wetlands Conservation Fund Assistance Listing Number: 15.623 U.S. Department of Interior Pass-through: N/A Compliance Requirement: Reporting Grant No.: N/A Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Criteria: The Federal Funding and Accountability Transparency Act (FFATA) requires recipients who make first-tier subawards that equal or exceed $30,000 in federal funds to report each sub-award to the Federal Funding Accountability and Transparency Act Subaward Reporting System no later than the end of the month following the month in which the subaward was issued. Condition: The Organization did not report subaward activity as required by FFATA. Cause: Management was unaware of this reporting requirement. Questioned Costs: None Effect: The Organization did not comply with FFATA reporting requirements. Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures that include the evaluation of grant terms and conditions to ensure compliance with reporting requirements. Management's Response: See Corrective Action Plan.