FAC Explorer

Finding 485878 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-05
Audit: 318626
Organization: Pacific States Marine Fisheries Commission (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Reports were submitted late, missing the 30-day deadline after the reporting period.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200 regarding timely performance report submissions.
  • Recommended Follow-Up: Enhance internal monitoring to ensure timely completion and submission of reports for adequate review.

Finding Text

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Other Findings in this Audit

  • 485837 2023-002
    Significant Deficiency Repeat
  • 485838 2023-002
    Significant Deficiency Repeat
  • 485839 2023-002
    Significant Deficiency Repeat
  • 485840 2023-002
    Significant Deficiency Repeat
  • 485841 2023-002
    Significant Deficiency Repeat
  • 485842 2023-002
    Significant Deficiency Repeat
  • 485843 2023-002
    Significant Deficiency Repeat
  • 485844 2023-002
    Significant Deficiency Repeat
  • 485845 2023-002
    Significant Deficiency Repeat
  • 485846 2023-002
    Significant Deficiency Repeat
  • 485847 2023-002
    Significant Deficiency Repeat
  • 485848 2023-002
    Significant Deficiency Repeat
  • 485849 2023-002
    Significant Deficiency Repeat
  • 485850 2023-002
    Significant Deficiency Repeat
  • 485851 2023-002
    Significant Deficiency Repeat
  • 485852 2023-002
    Significant Deficiency Repeat
  • 485853 2023-002
    Significant Deficiency Repeat
  • 485854 2023-002
    Significant Deficiency Repeat
  • 485855 2023-002
    Significant Deficiency Repeat
  • 485856 2023-002
    Significant Deficiency Repeat
  • 485857 2023-002
    Significant Deficiency Repeat
  • 485858 2023-002
    Significant Deficiency Repeat
  • 485859 2023-002
    Significant Deficiency Repeat
  • 485860 2023-002
    Significant Deficiency Repeat
  • 485861 2023-002
    Significant Deficiency Repeat
  • 485862 2023-003
    Significant Deficiency
  • 485863 2023-003
    Significant Deficiency
  • 485864 2023-003
    Significant Deficiency
  • 485865 2023-003
    Significant Deficiency
  • 485866 2023-003
    Significant Deficiency
  • 485867 2023-003
    Significant Deficiency
  • 485868 2023-003
    Significant Deficiency
  • 485869 2023-003
    Significant Deficiency
  • 485870 2023-003
    Significant Deficiency
  • 485871 2023-003
    Significant Deficiency
  • 485872 2023-003
    Significant Deficiency
  • 485873 2023-003
    Significant Deficiency
  • 485874 2023-003
    Significant Deficiency
  • 485875 2023-003
    Significant Deficiency
  • 485876 2023-003
    Significant Deficiency
  • 485877 2023-003
    Significant Deficiency
  • 485879 2023-003
    Significant Deficiency
  • 485880 2023-003
    Significant Deficiency
  • 485881 2023-003
    Significant Deficiency
  • 485882 2023-003
    Significant Deficiency
  • 485883 2023-003
    Significant Deficiency
  • 485884 2023-003
    Significant Deficiency
  • 485885 2023-003
    Significant Deficiency
  • 485886 2023-003
    Significant Deficiency
  • 485887 2023-003
    Significant Deficiency
  • 485888 2023-003
    Significant Deficiency
  • 485889 2023-003
    Significant Deficiency
  • 485890 2023-003
    Significant Deficiency
  • 1062279 2023-002
    Significant Deficiency Repeat
  • 1062280 2023-002
    Significant Deficiency Repeat
  • 1062281 2023-002
    Significant Deficiency Repeat
  • 1062282 2023-002
    Significant Deficiency Repeat
  • 1062283 2023-002
    Significant Deficiency Repeat
  • 1062284 2023-002
    Significant Deficiency Repeat
  • 1062285 2023-002
    Significant Deficiency Repeat
  • 1062286 2023-002
    Significant Deficiency Repeat
  • 1062287 2023-002
    Significant Deficiency Repeat
  • 1062288 2023-002
    Significant Deficiency Repeat
  • 1062289 2023-002
    Significant Deficiency Repeat
  • 1062290 2023-002
    Significant Deficiency Repeat
  • 1062291 2023-002
    Significant Deficiency Repeat
  • 1062292 2023-002
    Significant Deficiency Repeat
  • 1062293 2023-002
    Significant Deficiency Repeat
  • 1062294 2023-002
    Significant Deficiency Repeat
  • 1062295 2023-002
    Significant Deficiency Repeat
  • 1062296 2023-002
    Significant Deficiency Repeat
  • 1062297 2023-002
    Significant Deficiency Repeat
  • 1062298 2023-002
    Significant Deficiency Repeat
  • 1062299 2023-002
    Significant Deficiency Repeat
  • 1062300 2023-002
    Significant Deficiency Repeat
  • 1062301 2023-002
    Significant Deficiency Repeat
  • 1062302 2023-002
    Significant Deficiency Repeat
  • 1062303 2023-002
    Significant Deficiency Repeat
  • 1062304 2023-003
    Significant Deficiency
  • 1062305 2023-003
    Significant Deficiency
  • 1062306 2023-003
    Significant Deficiency
  • 1062307 2023-003
    Significant Deficiency
  • 1062308 2023-003
    Significant Deficiency
  • 1062309 2023-003
    Significant Deficiency
  • 1062310 2023-003
    Significant Deficiency
  • 1062311 2023-003
    Significant Deficiency
  • 1062312 2023-003
    Significant Deficiency
  • 1062313 2023-003
    Significant Deficiency
  • 1062314 2023-003
    Significant Deficiency
  • 1062315 2023-003
    Significant Deficiency
  • 1062316 2023-003
    Significant Deficiency
  • 1062317 2023-003
    Significant Deficiency
  • 1062318 2023-003
    Significant Deficiency
  • 1062319 2023-003
    Significant Deficiency
  • 1062320 2023-003
    Significant Deficiency
  • 1062321 2023-003
    Significant Deficiency
  • 1062322 2023-003
    Significant Deficiency
  • 1062323 2023-003
    Significant Deficiency
  • 1062324 2023-003
    Significant Deficiency
  • 1062325 2023-003
    Significant Deficiency
  • 1062326 2023-003
    Significant Deficiency
  • 1062327 2023-003
    Significant Deficiency
  • 1062328 2023-003
    Significant Deficiency
  • 1062329 2023-003
    Significant Deficiency
  • 1062330 2023-003
    Significant Deficiency
  • 1062331 2023-003
    Significant Deficiency
  • 1062332 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.512 Central Valley Project Improvement Act, Title Xxxiv $1.59M
11.407 Interjurisdictional Fisheries Act of 1986 $1.19M
11.022 Bipartisan Budget Act of 2021 $839,709
11.436 Columbia River Fisheries Development Program $742,334
11.437 Pacific Fisheries Data Program $553,526
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $502,078
11.477 Fisheries Disaster Relief $304,120
11.469 Congressionally Identified Awards and Projects Adoption of Electronic Monitoring in Ak $173,339
11.439 Marine Mammal Data Program $170,137
15.661 Lower Snake River Compensation Plan $129,748
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $104,670
15.648 Central Valley Project Improvement Act (cvpia) $103,196
15.808 U.s. Geological Survey Research and Data Collection Stream Flow Permeance (flowper) and (roadstr) $94,335
11.472 Unallied Science Program $63,245
81.999 Bonneville Power Administration - Environment, Fish and Wildlife $61,950
15.605 Sport Fish Restoration $59,498
11.454 Covid 19 - Unallied Management Projects $56,028
15.808 U.s. Geological Survey Research and Data Collection Science, Data Management, Logistical Support $49,693
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $41,249
15.608 Fish and Wildlife Management Assistance $26,683
11.441 Regional Fishery Management Councils $8,078