FAC Explorer

Finding 44743 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 40559
Organization: Galveston Bay Foundation, Inc. (TX)
Auditor: Blazek & Vetterling

AI Summary

  • Core Issue: Interim reports were not submitted on time to the grantor for the North American Wetlands Conservation Fund.
  • Impacted Requirements: Nonprofit organizations must adhere to reporting schedules outlined in federal contracts.
  • Recommended Follow-Up: Create and implement policies to ensure timely submission of required reports.

Finding Text

Finding #2022-002 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Interior North American Wetlands Conservation Fund ALN #15.623 Contract #: F21AP01040 Contract year: 04/01/21 ? 04/01/24 Criteria: Reporting ? Nonprofit organizations are required submit reports to grantors on a schedule set forth in the federal contract. Condition and context: Interim reports were not submitted on time to the grantor agency during the 2022 fiscal year. Cause: Management did not have controls in place to ensure interim reporting was submitted timely. Effect: Failure to establish and maintain internal control procedures over the procurement process may result in the Foundation violating or failing to meet the grant contract requirements. Recommendation: Develop policies and procedures to meet the contract reporting requirements. Views of responsible officers and planned corrective action: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2022-002 ? Significant Deficiency and Other Noncompliance Recommendation: Develop policies and procedures to meet the contract reporting requirements. Planned corrective action: In 2023, Galveston Bay Foundation created a new Director of Program Operations position. This person will be responsible for the oversight of grant reporting in addition to the oversight of program operations. The Director of Program Operations will maintain a spreadsheet of all grant reporting requirements with applicable due dates. Although each grant program manager is responsible for submission of program and financial reporting related to their grant, the Director of Program Operations will work closely with each grant program manager to ensure reports due were submitted timely as required by the individual grant contract. Responsible officer: Robert Stokes, President and CEO Estimated completion date: Immediately

Categories

Procurement, Suspension & Debarment Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 621185 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.419 Coastal Zone Management Administration Awards $158,464
15.630 Coastal Program $157,694
15.623 North American Wetlands Conservation Fund $156,479
66.130 Gulf Coast Ecosystem Restoration Council Comprehensive Plan Component $107,850
11.008 Noaa Mission-Related Education Awards $86,180
66.475 Gulf of Mexico Program $49,060
11.463 Habitat Conservation $6,490
66.456 National Estuary Program $1,348