Finding 48499 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
$1
Year
2022
Accepted
2023-04-16

AI Summary

  • Core Issue: The Powder River Conservation District improperly used Federal funds to meet the non-Federal cost-sharing requirement for the Emergency Watershed Protection Program.
  • Impacted Requirements: Cost-sharing must come from non-Federal sources; using Federal funds to match other Federal funds violates grant agreements.
  • Recommended Follow-Up: Ensure compliance with grant requirements and provide updated training on OMB regulations for staff.

Finding Text

2022-002 Cost Sharing Requirements ? Material Weakness Criteria: The Emergency Watershed Protection Program has a cost sharing requirement of Federal and non-Federal participation. The non-Federal portion, of the participation of funds must not utilize other Federal dollars toward meeting the cost-share requirement of this award. Cost sharing must come from non-Federal sources. Cause: Powder River Conservation District used Federal Fish & Game funds to match the non-Federal portion of the Emergency Watershed Protection Program. Condition: Federal funds to match other Federal funds are not allowed according to the cost sharing participation agreement Effect: The District must use matching funds in-accordance to the Federal grant cost sharing requirements. Questioned Costs: $75,000 Recommendation: We recommend that the District follow the agreements of the grant requirements and receive updated training for personnel on OMB requirements of Federal grants. Management Response: See the last page of this report for Management?s response as found on the District?s letterhead.

Corrective Action Plan

2022-002 Cost Sharing Requirements - Material Weakness i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Correction Action Planned: The PRCD will insure that district employees receive updated training for OMB requirements of federal grants. 1. Anticipated Completion Date: December 31, 2023. iii. Correction Action Planned: The PRCD will insure to confirm the original source of all grant funding, so confusion does not occur when receiving federal grant funding from non-federal sources. 1. Anticipated Completion Date: December 31, 2023. iv. Correction Action Planned: The PRCD will also contact the US Fish and Wildlife Service/WY Game and Fish Department and the USDA-NRCS to discuss the federal-to-federal funding match that occurred within the Emergency Watershed Protection Program during the District's FY 2021-2022 to see what correction actions they agencies would like the District to take. The District will follow the recommendations of the federal agencies. 1. Anticipated Completion Date: June 30, 2023.

Categories

Questioned Costs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 48498 2022-001
    Significant Deficiency
  • 624940 2022-001
    Significant Deficiency
  • 624941 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.923 Emergency Watershed Protection Program $908,315
15.608 Fish and Wildlife Management Assistance $75,000