Finding Text
Program Information:
U.S. Department of Commerce
NOAA Hatchery Genetic Mgmt – Assistance Listing #11.437
Award Number: NA18NMF4370324
Award Period: 7/01/2018 – 6/30/2024
Criteria: Reporting requirements are contained in the following:
Monitoring and reporting program performance, 2 CFR Section 200.329.
• Per the award documents, the grantee shall prepare and provide progress reports to Pacific States Marine Fisheries Commission (PSMFC). These run January to June and July to December and are due 15 days after each period.
Per 2 CFR § 200.303 Internal controls, the non-federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition/Context: NWIFC could not provide support showing review and approval of the progress reports prior to submitting them to PSMFC.
[ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: It appears the policies and procedures for reporting were not followed.
Effect: Failing to comply with the grant award requirements, the program may be subject to higher risk status and a decreased amount of funding.
Questioned Costs: Not applicable – The condition relates to the lack of review and approval of the required reports before submitting to the funding agency, which does not directly impact the allowability or support for costs charged to the program. No costs are being questioned as a result.
Repeat Finding: No.
Recommendation: We recommend that the NWIFC adhere to program policies and procedures as documented and supporting documentation is kept available for review.
Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.