FAC Explorer

Finding 561226 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-21
Audit: 356865
Organization: Southeast Alaska Watershed Coalition (AK)
Auditor: Elgee Rehfeld LLC

AI Summary

  • Core Issue: SAWC failed to submit required FFATA reports for a subaward over $30,000 in fiscal year 2024.
  • Impacted Requirements: Compliance with 2 CFR 170, Appendix A, which mandates timely FFATA reporting.
  • Recommended Follow-Up: Implement internal controls effectively to ensure future compliance with FFATA reporting requirements.

Finding Text

2024-002 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Reporting (FFATA) Agency: U.S. Department of the Interior Program(s) and Federal Award Listing Number(s): Partners for Fish and Wildlife ALN: 15.631 FAIN: FA22AC02756, FA23AC02476 New or Repeat: New Criteria: 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA) report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month in which the obligation was made. Condition: SAWC did not perform FFATA reporting as required in fiscal year 2024. Cause: Internal controls were designed, but not sufficiently implemented to ensure that FFATA reporting was performed as required. Effect: Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent and accurate information regarding subawards and expenditures of federal awards. Context: In fiscal year 2024, SAWC provided one first-tier subaward in excess of $30,000 to a subrecipient. Required FFATA reporting was not performed for this subaward. Questioned costs: There are no questioned costs associated with this finding. Recommendation: We recommend SAWC implement controls as designed to ensure timely and accurate submission of FFATA reports in accordance with federal regulations. View of responsible officials: Management concurs with this finding, see corrective action plan.

Corrective Action Plan

FFATA reporting for all existing and future subawards will be implemented immediately. All SAWC staff involved in the writing and granting of subawards will be briefed on FFATA reporting requirements, and FFATA reporting will be included as a required step in any materials guiding the subaward granting process going forward.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 561225 2024-001
    Significant Deficiency
  • 561227 2024-001
    Significant Deficiency
  • 561228 2024-002
    Significant Deficiency
  • 1137667 2024-001
    Significant Deficiency
  • 1137668 2024-002
    Significant Deficiency
  • 1137669 2024-001
    Significant Deficiency
  • 1137670 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.631 Partners for Fish and Wildlife $301,679
15.685 National Fish Passage $124,190
10.902 Soil and Water Conservation $59,614
66.605 Performance Partnership Grants $22,575
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $16,352
15.630 Coastal $16,023
11.463 Habitat Conservation $11,681
10.680 Forest Health Protection $6,038
10.665 Schools and Roads - Grants to States $5,164
10.683 National Fish and Wildlife Foundation $85
10.675 Urban and Community Forestry Program $-234