Finding Text
2024-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY: During the current audit, we identified that noncash federal assistance provided by the National Park Service (U.S. Department of the Interior) under ALN 15.944 – Natural Resource Stewardship during the prior fiscal year was not included in the Schedule of Expenditures of Federal Awards (SEFA). The omission resulted in total federal expenditures for that year being understated. When the omitted noncash assistance is included, total federal expenditures for the prior year exceed $750,000, thus triggering the requirement for a UG audit. However, the entity did not conduct a UG audit for that year.