Finding Text
Finding 2022-02: 15.631 Partners for Fish and Wildlife Criteria: 2 CFR 200.328 requires entities to comply with financial reporting as communicated in the federal award terms. Condition and Context: For the year ended December 31, 2022, Klamath Watershed Partnership?s financial reporting were reported on form SF-425 for the multiple federal awards under the Partners for Fish and Wildlife program. 4 reports were identified with inaccuracies. Cause: Klamath Watershed Partnership incidentally reported amounts on specific lines that weren?t aligned with the amounts supported through underlying records. Effect or Potential Effect: The reports filed reported erroneous amounts for multiple federal awards. Questioned Costs: None Context: The reports were prepared accurately in most of the SF-425 reports, but there were 4 reports that were not accurate. These 4 reports varied in the areas of the discrepancies. This suggests that the issue is not isolated or systemic, but a combination of both. Recommendation: Klamath Watershed Partnership should attach the report or other information used to prepare the reports for the use of the employee responsible for reviewing the report prior to filing. Also, management should amend the reports identified. Views of responsible officials and planned corrective actions: Management agrees with the finding and will perform a review with supporting information in future filings. Also, management will amend the identified reports.