FAC Explorer

Finding 613333 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 36005
Organization: American Bird Conservancy (VA)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: The Schedule of Federal Expenditures (SEFA) had multiple inaccuracies, failing to align with supporting financial reports.
  • Impacted Requirements: Compliance with 2 CFR 200.302 was not met, risking unreliable grant reporting and decision-making.
  • Recommended Follow-Up: Conduct a thorough review of the SEFA before audits and track all grant activity within the accounting system to minimize errors.

Finding Text

Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.

Categories

Reporting

Other Findings in this Audit

  • 31893 2022-002
    Significant Deficiency Repeat
  • 31894 2022-002
    Significant Deficiency Repeat
  • 31895 2022-002
    Significant Deficiency Repeat
  • 31896 2022-002
    Significant Deficiency Repeat
  • 31897 2022-002
    Significant Deficiency Repeat
  • 31898 2022-002
    Significant Deficiency Repeat
  • 31899 2022-002
    Significant Deficiency Repeat
  • 31900 2022-002
    Significant Deficiency Repeat
  • 31901 2022-002
    Significant Deficiency Repeat
  • 31902 2022-002
    Significant Deficiency Repeat
  • 31903 2022-002
    Significant Deficiency Repeat
  • 31904 2022-002
    Significant Deficiency Repeat
  • 31905 2022-002
    Significant Deficiency Repeat
  • 31906 2022-002
    Significant Deficiency Repeat
  • 31907 2022-002
    Significant Deficiency Repeat
  • 31908 2022-002
    Significant Deficiency Repeat
  • 31909 2022-002
    Significant Deficiency Repeat
  • 31910 2022-002
    Significant Deficiency Repeat
  • 31911 2022-002
    Significant Deficiency Repeat
  • 31912 2022-002
    Significant Deficiency Repeat
  • 31913 2022-002
    Significant Deficiency Repeat
  • 31914 2022-002
    Significant Deficiency Repeat
  • 31915 2022-002
    Significant Deficiency Repeat
  • 31916 2022-002
    Significant Deficiency Repeat
  • 31917 2022-002
    Significant Deficiency Repeat
  • 31918 2022-002
    Significant Deficiency Repeat
  • 31919 2022-002
    Significant Deficiency Repeat
  • 31920 2022-002
    Significant Deficiency Repeat
  • 31921 2022-002
    Significant Deficiency Repeat
  • 31922 2022-002
    Significant Deficiency Repeat
  • 31923 2022-002
    Significant Deficiency Repeat
  • 31924 2022-002
    Significant Deficiency Repeat
  • 31925 2022-002
    Significant Deficiency Repeat
  • 31926 2022-002
    Significant Deficiency Repeat
  • 31927 2022-002
    Significant Deficiency Repeat
  • 31928 2022-002
    Significant Deficiency Repeat
  • 31929 2022-002
    Significant Deficiency Repeat
  • 36834 2022-002
    Significant Deficiency Repeat
  • 36835 2022-002
    Significant Deficiency Repeat
  • 36836 2022-002
    Significant Deficiency Repeat
  • 36837 2022-002
    Significant Deficiency Repeat
  • 36838 2022-002
    Significant Deficiency Repeat
  • 36839 2022-002
    Significant Deficiency Repeat
  • 36840 2022-002
    Significant Deficiency Repeat
  • 36841 2022-002
    Significant Deficiency Repeat
  • 36842 2022-002
    Significant Deficiency Repeat
  • 36843 2022-002
    Significant Deficiency Repeat
  • 36844 2022-002
    Significant Deficiency Repeat
  • 36845 2022-002
    Significant Deficiency Repeat
  • 36846 2022-002
    Significant Deficiency Repeat
  • 36847 2022-002
    Significant Deficiency Repeat
  • 36848 2022-002
    Significant Deficiency Repeat
  • 36849 2022-002
    Significant Deficiency Repeat
  • 36850 2022-002
    Significant Deficiency Repeat
  • 36851 2022-002
    Significant Deficiency Repeat
  • 36852 2022-002
    Significant Deficiency Repeat
  • 36853 2022-002
    Significant Deficiency Repeat
  • 36854 2022-002
    Significant Deficiency Repeat
  • 36855 2022-002
    Significant Deficiency Repeat
  • 36856 2022-002
    Significant Deficiency Repeat
  • 36857 2022-002
    Significant Deficiency Repeat
  • 36858 2022-002
    Significant Deficiency Repeat
  • 36859 2022-002
    Significant Deficiency Repeat
  • 36860 2022-002
    Significant Deficiency Repeat
  • 36861 2022-002
    Significant Deficiency Repeat
  • 36862 2022-002
    Significant Deficiency Repeat
  • 36863 2022-002
    Significant Deficiency Repeat
  • 36864 2022-002
    Significant Deficiency Repeat
  • 36865 2022-002
    Significant Deficiency Repeat
  • 36866 2022-002
    Significant Deficiency Repeat
  • 36867 2022-002
    Significant Deficiency Repeat
  • 36868 2022-002
    Significant Deficiency Repeat
  • 36869 2022-002
    Significant Deficiency Repeat
  • 36870 2022-002
    Significant Deficiency Repeat
  • 36871 2022-002
    Significant Deficiency Repeat
  • 36872 2022-002
    Significant Deficiency Repeat
  • 36873 2022-002
    Significant Deficiency Repeat
  • 36874 2022-002
    Significant Deficiency Repeat
  • 36875 2022-002
    Significant Deficiency Repeat
  • 36876 2022-002
    Significant Deficiency Repeat
  • 36877 2022-002
    Significant Deficiency Repeat
  • 36878 2022-002
    Significant Deficiency Repeat
  • 36879 2022-002
    Significant Deficiency Repeat
  • 36880 2022-002
    Significant Deficiency Repeat
  • 36881 2022-002
    Significant Deficiency Repeat
  • 36882 2022-002
    Significant Deficiency Repeat
  • 36883 2022-002
    Significant Deficiency Repeat
  • 36884 2022-002
    Significant Deficiency Repeat
  • 36885 2022-002
    Significant Deficiency Repeat
  • 36886 2022-002
    Significant Deficiency Repeat
  • 36887 2022-002
    Significant Deficiency Repeat
  • 36888 2022-002
    Significant Deficiency Repeat
  • 36889 2022-002
    Significant Deficiency Repeat
  • 36890 2022-002
    Significant Deficiency Repeat
  • 36891 2022-002
    Significant Deficiency Repeat
  • 36892 2022-002
    Significant Deficiency Repeat
  • 36893 2022-002
    Significant Deficiency Repeat
  • 36911 2022-002
    Significant Deficiency Repeat
  • 36912 2022-002
    Significant Deficiency Repeat
  • 608335 2022-002
    Significant Deficiency Repeat
  • 608336 2022-002
    Significant Deficiency Repeat
  • 608337 2022-002
    Significant Deficiency Repeat
  • 608338 2022-002
    Significant Deficiency Repeat
  • 608339 2022-002
    Significant Deficiency Repeat
  • 608340 2022-002
    Significant Deficiency Repeat
  • 608341 2022-002
    Significant Deficiency Repeat
  • 608342 2022-002
    Significant Deficiency Repeat
  • 608343 2022-002
    Significant Deficiency Repeat
  • 608344 2022-002
    Significant Deficiency Repeat
  • 608345 2022-002
    Significant Deficiency Repeat
  • 608346 2022-002
    Significant Deficiency Repeat
  • 608347 2022-002
    Significant Deficiency Repeat
  • 608348 2022-002
    Significant Deficiency Repeat
  • 608349 2022-002
    Significant Deficiency Repeat
  • 608350 2022-002
    Significant Deficiency Repeat
  • 608351 2022-002
    Significant Deficiency Repeat
  • 608352 2022-002
    Significant Deficiency Repeat
  • 608353 2022-002
    Significant Deficiency Repeat
  • 608354 2022-002
    Significant Deficiency Repeat
  • 608355 2022-002
    Significant Deficiency Repeat
  • 608356 2022-002
    Significant Deficiency Repeat
  • 608357 2022-002
    Significant Deficiency Repeat
  • 608358 2022-002
    Significant Deficiency Repeat
  • 608359 2022-002
    Significant Deficiency Repeat
  • 608360 2022-002
    Significant Deficiency Repeat
  • 608361 2022-002
    Significant Deficiency Repeat
  • 608362 2022-002
    Significant Deficiency Repeat
  • 608363 2022-002
    Significant Deficiency Repeat
  • 608364 2022-002
    Significant Deficiency Repeat
  • 608365 2022-002
    Significant Deficiency Repeat
  • 608366 2022-002
    Significant Deficiency Repeat
  • 608367 2022-002
    Significant Deficiency Repeat
  • 608368 2022-002
    Significant Deficiency Repeat
  • 608369 2022-002
    Significant Deficiency Repeat
  • 608370 2022-002
    Significant Deficiency Repeat
  • 608371 2022-002
    Significant Deficiency Repeat
  • 613276 2022-002
    Significant Deficiency Repeat
  • 613277 2022-002
    Significant Deficiency Repeat
  • 613278 2022-002
    Significant Deficiency Repeat
  • 613279 2022-002
    Significant Deficiency Repeat
  • 613280 2022-002
    Significant Deficiency Repeat
  • 613281 2022-002
    Significant Deficiency Repeat
  • 613282 2022-002
    Significant Deficiency Repeat
  • 613283 2022-002
    Significant Deficiency Repeat
  • 613284 2022-002
    Significant Deficiency Repeat
  • 613285 2022-002
    Significant Deficiency Repeat
  • 613286 2022-002
    Significant Deficiency Repeat
  • 613287 2022-002
    Significant Deficiency Repeat
  • 613288 2022-002
    Significant Deficiency Repeat
  • 613289 2022-002
    Significant Deficiency Repeat
  • 613290 2022-002
    Significant Deficiency Repeat
  • 613291 2022-002
    Significant Deficiency Repeat
  • 613292 2022-002
    Significant Deficiency Repeat
  • 613293 2022-002
    Significant Deficiency Repeat
  • 613294 2022-002
    Significant Deficiency Repeat
  • 613295 2022-002
    Significant Deficiency Repeat
  • 613296 2022-002
    Significant Deficiency Repeat
  • 613297 2022-002
    Significant Deficiency Repeat
  • 613298 2022-002
    Significant Deficiency Repeat
  • 613299 2022-002
    Significant Deficiency Repeat
  • 613300 2022-002
    Significant Deficiency Repeat
  • 613301 2022-002
    Significant Deficiency Repeat
  • 613302 2022-002
    Significant Deficiency Repeat
  • 613303 2022-002
    Significant Deficiency Repeat
  • 613304 2022-002
    Significant Deficiency Repeat
  • 613305 2022-002
    Significant Deficiency Repeat
  • 613306 2022-002
    Significant Deficiency Repeat
  • 613307 2022-002
    Significant Deficiency Repeat
  • 613308 2022-002
    Significant Deficiency Repeat
  • 613309 2022-002
    Significant Deficiency Repeat
  • 613310 2022-002
    Significant Deficiency Repeat
  • 613311 2022-002
    Significant Deficiency Repeat
  • 613312 2022-002
    Significant Deficiency Repeat
  • 613313 2022-002
    Significant Deficiency Repeat
  • 613314 2022-002
    Significant Deficiency Repeat
  • 613315 2022-002
    Significant Deficiency Repeat
  • 613316 2022-002
    Significant Deficiency Repeat
  • 613317 2022-002
    Significant Deficiency Repeat
  • 613318 2022-002
    Significant Deficiency Repeat
  • 613319 2022-002
    Significant Deficiency Repeat
  • 613320 2022-002
    Significant Deficiency Repeat
  • 613321 2022-002
    Significant Deficiency Repeat
  • 613322 2022-002
    Significant Deficiency Repeat
  • 613323 2022-002
    Significant Deficiency Repeat
  • 613324 2022-002
    Significant Deficiency Repeat
  • 613325 2022-002
    Significant Deficiency Repeat
  • 613326 2022-002
    Significant Deficiency Repeat
  • 613327 2022-002
    Significant Deficiency Repeat
  • 613328 2022-002
    Significant Deficiency Repeat
  • 613329 2022-002
    Significant Deficiency Repeat
  • 613330 2022-002
    Significant Deficiency Repeat
  • 613331 2022-002
    Significant Deficiency Repeat
  • 613332 2022-002
    Significant Deficiency Repeat
  • 613334 2022-002
    Significant Deficiency Repeat
  • 613335 2022-002
    Significant Deficiency Repeat
  • 613353 2022-002
    Significant Deficiency Repeat
  • 613354 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
15.658 Natural Resource Damage Assessment, Restoration and Implementation $466,033
15.670 Mosquitos $301,114
15.637 Migratory Bird Joint Ventures $261,813
10.069 Conservation Reserve Program $159,056
11.419 Coastal Zone Management Administration Awards $100,000
15.611 Wildlife Restoration and Basic Hunter Education $71,343
66.475 Gulf of Mexico Program $63,274
10.932 Regional Conservation Partnership Program $62,787
15.655 Migratory Bird Monitoring, Assessment and Conservation $62,173
15.U01 Improving Migratory Bird Habitat in Coffee Farms $52,040
15.963 Southwest Border Resource Protection Program $49,627
10.684 International Forestry Programs $42,313
10.902 Soil and Water Conservation $38,689
10.924 Central Harwoods $38,259
10.664 Cooperative Forestry Assistance $33,483
15.615 Cooperative Endangered Species Conservation Fund $31,129
15.631 Partners for Fish and Wildlife $18,290
10.931 Central Harwoods $17,671
10.699 Partnership Agreements $16,841
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $14,569
15.664 Fish and Wildlife Coordination and Assistance Programs $11,587
15.678 Environment Information and Statistics Natural Resources $11,250
10.912 Environmental Quality Incentives Program $8,836
10.U01 Early Successional Habitat Workshop $8,190
15.246 Threatened and Endangered Species $6,165
12.632 Legacy Resource Management Program $6,165
10.683 National Fish and Wildlife Foundation $5,483
10.U02 Chippewa National Forest Project $4,527
15.634 State Wildlife Grants $3,611
15.657 Endangered Species Conservation ? Recovery Implementation Funds $559
15.630 Coastal Program $3
15.635 Neotropical Migratory Bird Conservation $-100
15.663 Suriname Shorebird Huntingassessment and Enforcement $-2,337