FAC Explorer

Finding 1216508 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-03
Audit: 402998
Organization: Wild Salmon Center (OR)
Auditor: MCDONALD JACOBS

AI Summary

  • Core Issue: Reports submitted lacked documented review and approval.
  • Impacted Requirements: Reports must have supporting documentation and proper review before submission.
  • Recommended Follow-Up: Implement a policy to ensure all reports are reviewed and approved prior to submission.

Finding Text

Finding # 2025-003 Type: Significant deficiency over reporting Assisting Listing Number: 11.463 Federal Agency: Department of Commerce Name of Federal Program: Habitat Conservation Requirement: Reports submitted should have supporting documentation and appropriate review and approval before submission. Condition: Management could not substantiate that reports submitted (SF-425s) were reviewed and approved before submission. Context: Four out of four reports tested did not have documented review and approval. Cause: There is not a control policy in place to document the review and approval for SF-425 submissions. Effect: Reports submitted could be inaccurate. Questioned Costs: None. Recommendation: The Organization should implement a policy to document the review and approval of reports before submission.

Corrective Action Plan

Effective immediately, all federal financial reports (SF-425s) will require the preparer to attach approval from the Financial Controller confirming the report has been reviewed before submission. The Vice President of Finance and Administration will communicate this policy to the grants management and finance teams.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1216503 2025-002
    Material Weakness Repeat
  • 1216504 2025-002
    Material Weakness Repeat
  • 1216505 2025-002
    Material Weakness Repeat
  • 1216506 2025-003
    Material Weakness Repeat
  • 1216507 2025-003
    Material Weakness Repeat
  • 1216509 2025-004
    Material Weakness Repeat
  • 1216510 2025-004
    Material Weakness Repeat
  • 1216511 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
11.463 HABITAT CONSERVATION $1.75M
10.684 INTERNATIONAL FORESTRY PROGRAMS $140,973
11.473 OFFICE FOR COASTAL MANAGEMENT $139,171
11.472 UNALLIED SCIENCE PROGRAM $116,584
11.438 PACIFIC COAST SALMON RECOVERY_PACIFIC SALMON TREATY PROGRAM $112,067
10.683 NATIONAL FISH AND WILDLIFE FOUNDATION $69,238
10.729 INFLATION REDUCTION ACT - NATIONAL FOREST SYSTEM $50,144