FAC Explorer

Finding 25557 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-13
Audit: 20144
Organization: Columbia Land Trust (WA)
Auditor: McDonald Jacobs PC

AI Summary

  • Issue: One progress report was submitted four days late, which could be seen as a breach of contract.
  • Requirements impacted: Timely submission of periodic progress reports as outlined in the grant agreement.
  • Follow-up: Implement a calendar system for tracking report due dates and ensure a second review of reports before submission.

Finding Text

Finding # 2022-001: Type: Immaterial noncompliance Assistance Listing Number: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Requirement: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. Condition: One progress report tested was submitted four days after the deadline. Context: Two progress reports and one billing report were required per the agreement during the year under audit. Cause: The late submission was an oversight by the management team. Effect: Funding agency could consider the late filing a breach of contract. Questioned Costs: None. Recommendation: There should be calendar system that tracks due dates of all reports to ensure timely submission. In addition, all reports should be reviewed by a second individual prior to submission. Management?s Response: Management will implement a tracking process to help manage report submission deadlines.

Corrective Action Plan

Columbia Land Trust respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact Person of Columbia Land Trust: Amy Costello, Chief of Staff Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: January 01, 2022 through December 31, 2022. The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2022-001: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Immaterial Noncompliance: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. One progress report tested was submitted four days after the deadline. Corrective Action: Management will implement a tracking process to help manage report submission deadlines. Anticipated Completion Date: June 30, 2023

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
15.623 North American Wetlands Conservation Fund $119,167
15.615 Cooperative Endangered Species Conservation Fund $48,485
10.912 Environmental Quality Incentives Program $26,541
15.637 Migratory Bird Joint Ventures $6,964
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $5,167