Finding Text
2024-002 – Reporting (Significant Deficiencies in Internal Control over Compliance) Condition: We noted that in fiscal year 2024, the Organization did not submit the annual federal financial report (SF - 425) under ALN#15.517 Fish and Wildlife Coordination Act Grant on time. The October 2023 - September 2024 report was filed on January 22, 2025, after the December 29, 2024 due date. Criteria: As required under ALN#15.517 (Fish and Wildlife Coordination Act), the grantee must submit timely annual federal financial report (SF - 425) by the required due dates, as shown in the table above. Cause: The Organization did not have adequate monitoring controls to ensure the timely completion and submission of required reports. Effect: The Organization is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Auditor's Recommendation: We recommend that the Organization strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.