Finding Text
2024-001: Late Report Filing, AL# 12.401, National Guard Military Operations and Maintenance (O&M) Projects – ACUB Program, U.S. Department of Defense Condition The Ward Burton Wildlife Foundation did not file their audit report with the Department of Defense by September 30, 2025. Criteria Based on requirements set forth by the Ward Burton Wildlife Foundation’s grant agreement with the Department of Defense, the Ward Burton Wildlife Foundation is required to submit their audit report to the U.S. Department of Defense by the earlier of thirty calendar days after the receipt of the auditor’s reports or nine months after the end of the audit report Cause The Ward Burton Wildlife Foundation’s audit was not completed and submitted to the Department of Defense prior to the deadline for the year ended December 31, 2024. Questioned Costs $-0- Effect The Ward Burton Wildlife Foundation was not in compliance with the requirements of its agreements with the Department of Defense regarding the timely submission of the audit report to the Department. The effect will not allow the Foundation to be considered a low risk auditee for their next two annual Single Audits. Recommendation We recommend the Ward Burton Wildlife Foundation complete and submit all future Single Audits to the Department of Defense prior to the required deadline to ensure all compliance requirements are met or have extensions in place on the late submission. View of Responsible Officials Management concurs with the finding and has developed a plan to correct the finding in future reporting periods.