FAC Explorer

Finding 393540 (2021-003)

Material Weakness
Requirement
LN
Questioned Costs
-
Year
2021
Accepted
2024-04-16
Audit: 303685
Organization: Tucson Audubon Society (AZ)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls, leading to missed deadlines for annual reports required by federal awards.
  • Impacted Requirements: Management failed to implement necessary controls for timely submission of reports, violating terms and conditions of the award.
  • Recommended Follow-Up: Management should review and improve processes to ensure timely report submissions and maintain supporting evidence for compliance.

Finding Text

Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education Assistance Listing Number: 15.954 Award Period: June 2020 through August 2024 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: Management should have controls over federal reporting and special test and provisions requirements to ensure reports are submitted to the federal agency as required in the terms and conditions of the awards. Condition/Context: Annual reports were not completed and submitted to the federal agency as required by the terms and conditions of the award and there is no effective internal control to ensure these reports are completed and submitted timely. Therefore, we were unable to obtain evidence from these reports if key personnel were involved in the program. Questioned Costs: None. Cause: Due to staffing resource constraints. Effect: Noncompliance with terms and conditions of the federal awards and UG. Repeat Finding: No Recommendation: We recommend management review its current processes and procedures to ensure reports are submitted timely, reviewed, and ensure evidence is retained to support the compilation, review, and submission of the reports and ensure compliance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 393497 2021-004
    Significant Deficiency
  • 393498 2021-004
    Significant Deficiency
  • 393499 2021-004
    Significant Deficiency
  • 393500 2021-004
    Significant Deficiency
  • 393501 2021-004
    Significant Deficiency
  • 393502 2021-004
    Significant Deficiency
  • 393503 2021-004
    Significant Deficiency
  • 393504 2021-004
    Significant Deficiency
  • 393505 2021-004
    Significant Deficiency
  • 393506 2021-004
    Significant Deficiency
  • 393507 2021-004
    Significant Deficiency
  • 393508 2021-004
    Significant Deficiency
  • 393509 2021-004
    Significant Deficiency
  • 393510 2021-004
    Significant Deficiency
  • 393511 2021-004
    Significant Deficiency
  • 393512 2021-004
    Significant Deficiency
  • 393513 2021-004
    Significant Deficiency
  • 393514 2021-004
    Significant Deficiency
  • 393515 2021-004
    Significant Deficiency
  • 393516 2021-004
    Significant Deficiency
  • 393517 2021-005
    Significant Deficiency
  • 393518 2021-005
    Significant Deficiency
  • 393519 2021-005
    Significant Deficiency
  • 393520 2021-005
    Significant Deficiency
  • 393521 2021-005
    Significant Deficiency
  • 393522 2021-005
    Significant Deficiency
  • 393523 2021-005
    Significant Deficiency
  • 393524 2021-005
    Significant Deficiency
  • 393525 2021-005
    Significant Deficiency
  • 393526 2021-005
    Significant Deficiency
  • 393527 2021-005
    Significant Deficiency
  • 393528 2021-005
    Significant Deficiency
  • 393529 2021-005
    Significant Deficiency
  • 393530 2021-005
    Significant Deficiency
  • 393531 2021-005
    Significant Deficiency
  • 393532 2021-005
    Significant Deficiency
  • 393533 2021-005
    Significant Deficiency
  • 393534 2021-005
    Significant Deficiency
  • 393535 2021-005
    Significant Deficiency
  • 393536 2021-005
    Significant Deficiency
  • 393537 2021-003
    Material Weakness
  • 393538 2021-003
    Material Weakness
  • 393539 2021-003
    Material Weakness
  • 393541 2021-003
    Material Weakness
  • 393542 2021-003
    Material Weakness
  • 969939 2021-004
    Significant Deficiency
  • 969940 2021-004
    Significant Deficiency
  • 969941 2021-004
    Significant Deficiency
  • 969942 2021-004
    Significant Deficiency
  • 969943 2021-004
    Significant Deficiency
  • 969944 2021-004
    Significant Deficiency
  • 969945 2021-004
    Significant Deficiency
  • 969946 2021-004
    Significant Deficiency
  • 969947 2021-004
    Significant Deficiency
  • 969948 2021-004
    Significant Deficiency
  • 969949 2021-004
    Significant Deficiency
  • 969950 2021-004
    Significant Deficiency
  • 969951 2021-004
    Significant Deficiency
  • 969952 2021-004
    Significant Deficiency
  • 969953 2021-004
    Significant Deficiency
  • 969954 2021-004
    Significant Deficiency
  • 969955 2021-004
    Significant Deficiency
  • 969956 2021-004
    Significant Deficiency
  • 969957 2021-004
    Significant Deficiency
  • 969958 2021-004
    Significant Deficiency
  • 969959 2021-005
    Significant Deficiency
  • 969960 2021-005
    Significant Deficiency
  • 969961 2021-005
    Significant Deficiency
  • 969962 2021-005
    Significant Deficiency
  • 969963 2021-005
    Significant Deficiency
  • 969964 2021-005
    Significant Deficiency
  • 969965 2021-005
    Significant Deficiency
  • 969966 2021-005
    Significant Deficiency
  • 969967 2021-005
    Significant Deficiency
  • 969968 2021-005
    Significant Deficiency
  • 969969 2021-005
    Significant Deficiency
  • 969970 2021-005
    Significant Deficiency
  • 969971 2021-005
    Significant Deficiency
  • 969972 2021-005
    Significant Deficiency
  • 969973 2021-005
    Significant Deficiency
  • 969974 2021-005
    Significant Deficiency
  • 969975 2021-005
    Significant Deficiency
  • 969976 2021-005
    Significant Deficiency
  • 969977 2021-005
    Significant Deficiency
  • 969978 2021-005
    Significant Deficiency
  • 969979 2021-003
    Material Weakness
  • 969980 2021-003
    Material Weakness
  • 969981 2021-003
    Material Weakness
  • 969982 2021-003
    Material Weakness
  • 969983 2021-003
    Material Weakness
  • 969984 2021-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.954 National Park Service Conservation, Protection, Outreach, and Education, P20ac00896 $141,167
15.954 National Park Service Conservation, Protection, Outreach, and Education, P21ac11178 $114,089
15.944 Natural Resource Stewardship, P20ac00975 $83,809
15.944 Natural Resource Stewardship, P21ac10083 $60,493
15.608 Fish and Wildlife Management Assistance $48,359
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p21ac11164 $46,450
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00920 $42,373
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac01078 $41,938
15.944 Natural Resource Stewardship, P20ac01009 $40,705
15.954 National Park Service Conservation, Protection, Outreach, and Education, P21ac10039 $34,371
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00904 $33,623
15.954 National Park Service Conservation, Protection, Outreach, and Education, P21ac11349 $32,561
15.954 National Park Service Conservation, Protection, Outreach, and Education, P21ac11180 $25,161
15.944 Natural Resource Stewardship, P20ac01008 $19,918
15.664 Fish and Wildlife Coordination Assistance, F20ac00283 $17,252
15.954 National Park Service Conservation, Protection, Outreach, and Education, P20ac00515 $15,640
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00900 $12,937
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p19ac00794 $6,940
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00936 $6,333
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p19ac00704 $5,418
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00990 $4,486
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p18ac00793 $3,383
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00907 $2,862
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p21ac11197 $2,508
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System - McA#p16ac0027 -Tan#p20ac00804 $2,341