FAC Explorer

Finding 1216511 (2025-004)

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

AI Summary

  • Core Issue: Some costs charged to the grant were either unallowable or inaccurate.
  • Impacted Requirements: Costs must comply with federal guidelines for government grants.
  • Recommended Follow-Up: Implement stricter reviews of credit card charges and remind staff about permissible expenses.

Finding Text

Finding # 2025-004 Type: Immaterial noncompliance Assisting Listing Number: 11.463 Federal Agency: Department of Commerce Name of Federal Program: Habitat Conservation Requirement: Costs charged to government grants should be permissible under federal guidelines. Condition: Amounts charged to the grant purchased on a credit card were not allowable or were inaccurate. Context: Four out of twenty-one invoices tested included immaterial unallowable amounts (3) or could not be substantiated (1). Cause: The controls as designed did not identify costs that should not have been charged. Program staff were not aware certain purchases were disallowed. Effect: Immaterial amounts were charged to the grant. Questioned Costs: None. Recommendation: There should be a more rigorous review of all amounts charged to contracts, particularly those involving credit card charges. In addition, program staff should be reminded regarding what are permissible expenses under government grant guidelines.

Corrective Action Plan

All credit card purchases charged to grants from January 1, 2025 to December 31, 2025 will be reviewed for allowability and accuracy and any unallowable or inaccurate charges charged to grants will be reversed. All program staff with federal grant responsibilities or with credit card expense approval responsibilities will be required to attend an internal training session which will include training regarding what expenses are permissible under government grant guidelines. The Financial Controller will perform internal reviews of all credit card charges to identify and reclassify unallowable or inaccurate expenses before they are charged to a grant.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

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
  • 1216508 2025-003
    Material Weakness Repeat
  • 1216509 2025-004
    Material Weakness Repeat
  • 1216510 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