Finding 512875 (2024-005)

Significant Deficiency

Requirement

Questioned Costs

Year

2024

Accepted

2024-12-03

Audit: 330638

Organization: Grant Soil & Water Conservation District (OR)

Auditor: Solutions CPAS

AI Summary

Issue: The SF-425 for grant 23-DG-11062752-069 had errors in cost allocations.
Trend: Incorrect cost allocations can lead to compliance issues and funding discrepancies.
Follow-up: Review and correct the cost allocations, and ensure future submissions are accurate.

Finding Text

During testing, it was identified that an SF-425 for the grant 23-DG-11062752- 069 submitted contained incorrect allocations of indirect and direct costs.

Corrective Action Plan

Recommendation: We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization’s general ledger or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify totals and metrics reported to ensure completeness and accuracy.

Other Findings in this Audit

512874 2024-004

Material Weakness
1089316 2024-004

Material Weakness
1089317 2024-005

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
10.720	Infrastructure Investment and Jobs Act Community Wildfire Defense Grants	$2.04M
10.665	Schools and Roads - Grants to States	$30,759
15.517	Fish and Wildlife Coordination Act	$19,963
15.230	Invasive and Noxious Plant Management	$19,676
15.228	Blm Fuels Management and Community Fire Assistance Program Activities	$1,530