Finding 602001 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-06-13
Audit: 20144
Organization: Columbia Land Trust (WA)

AI Summary

  • Issue: One progress report was submitted four days late, which could be seen as a breach of contract.
  • Requirements impacted: Timely submission of periodic progress reports as outlined in the grant agreement.
  • Follow-up: Implement a calendar system for tracking report due dates and ensure a second review of reports before submission.

Finding Text

Finding # 2022-001: Type: Immaterial noncompliance Assistance Listing Number: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Requirement: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. Condition: One progress report tested was submitted four days after the deadline. Context: Two progress reports and one billing report were required per the agreement during the year under audit. Cause: The late submission was an oversight by the management team. Effect: Funding agency could consider the late filing a breach of contract. Questioned Costs: None. Recommendation: There should be calendar system that tracks due dates of all reports to ensure timely submission. In addition, all reports should be reviewed by a second individual prior to submission. Management?s Response: Management will implement a tracking process to help manage report submission deadlines.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
15.623 North American Wetlands Conservation Fund $119,167
15.615 Cooperative Endangered Species Conservation Fund $48,485
10.912 Environmental Quality Incentives Program $26,541
15.637 Migratory Bird Joint Ventures $6,964
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $5,167