FAC Explorer

Finding 974380 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-20
Audit: 306634
Organization: Pacific States Marine Fisheries Commission (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Reports were submitted late, missing the 30-day deadline after the reporting period.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200 regarding timely performance report submissions.
  • Recommended Follow-Up: Enhance internal monitoring to ensure timely completion and submission of reports for adequate review.

Finding Text

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Other Findings in this Audit

  • 397886 2023-002
    Significant Deficiency Repeat
  • 397887 2023-002
    Significant Deficiency Repeat
  • 397888 2023-002
    Significant Deficiency Repeat
  • 397889 2023-002
    Significant Deficiency Repeat
  • 397890 2023-002
    Significant Deficiency Repeat
  • 397891 2023-002
    Significant Deficiency Repeat
  • 397892 2023-002
    Significant Deficiency Repeat
  • 397893 2023-002
    Significant Deficiency Repeat
  • 397894 2023-002
    Significant Deficiency Repeat
  • 397895 2023-002
    Significant Deficiency Repeat
  • 397896 2023-002
    Significant Deficiency Repeat
  • 397897 2023-002
    Significant Deficiency Repeat
  • 397898 2023-002
    Significant Deficiency Repeat
  • 397899 2023-002
    Significant Deficiency Repeat
  • 397900 2023-002
    Significant Deficiency Repeat
  • 397901 2023-002
    Significant Deficiency Repeat
  • 397902 2023-002
    Significant Deficiency Repeat
  • 397903 2023-002
    Significant Deficiency Repeat
  • 397904 2023-002
    Significant Deficiency Repeat
  • 397905 2023-002
    Significant Deficiency Repeat
  • 397906 2023-002
    Significant Deficiency Repeat
  • 397907 2023-002
    Significant Deficiency Repeat
  • 397908 2023-002
    Significant Deficiency Repeat
  • 397909 2023-002
    Significant Deficiency Repeat
  • 397910 2023-002
    Significant Deficiency Repeat
  • 397911 2023-003
    Significant Deficiency
  • 397912 2023-003
    Significant Deficiency
  • 397913 2023-003
    Significant Deficiency
  • 397914 2023-003
    Significant Deficiency
  • 397915 2023-003
    Significant Deficiency
  • 397916 2023-003
    Significant Deficiency
  • 397917 2023-003
    Significant Deficiency
  • 397918 2023-003
    Significant Deficiency
  • 397919 2023-003
    Significant Deficiency
  • 397920 2023-003
    Significant Deficiency
  • 397921 2023-003
    Significant Deficiency
  • 397922 2023-003
    Significant Deficiency
  • 397923 2023-003
    Significant Deficiency
  • 397924 2023-003
    Significant Deficiency
  • 397925 2023-003
    Significant Deficiency
  • 397926 2023-003
    Significant Deficiency
  • 397927 2023-003
    Significant Deficiency
  • 397928 2023-003
    Significant Deficiency
  • 397929 2023-003
    Significant Deficiency
  • 397930 2023-003
    Significant Deficiency
  • 397931 2023-003
    Significant Deficiency
  • 397932 2023-003
    Significant Deficiency
  • 397933 2023-003
    Significant Deficiency
  • 397934 2023-003
    Significant Deficiency
  • 397935 2023-003
    Significant Deficiency
  • 397936 2023-003
    Significant Deficiency
  • 397937 2023-003
    Significant Deficiency
  • 397938 2023-003
    Significant Deficiency
  • 397939 2023-003
    Significant Deficiency
  • 974328 2023-002
    Significant Deficiency Repeat
  • 974329 2023-002
    Significant Deficiency Repeat
  • 974330 2023-002
    Significant Deficiency Repeat
  • 974331 2023-002
    Significant Deficiency Repeat
  • 974332 2023-002
    Significant Deficiency Repeat
  • 974333 2023-002
    Significant Deficiency Repeat
  • 974334 2023-002
    Significant Deficiency Repeat
  • 974335 2023-002
    Significant Deficiency Repeat
  • 974336 2023-002
    Significant Deficiency Repeat
  • 974337 2023-002
    Significant Deficiency Repeat
  • 974338 2023-002
    Significant Deficiency Repeat
  • 974339 2023-002
    Significant Deficiency Repeat
  • 974340 2023-002
    Significant Deficiency Repeat
  • 974341 2023-002
    Significant Deficiency Repeat
  • 974342 2023-002
    Significant Deficiency Repeat
  • 974343 2023-002
    Significant Deficiency Repeat
  • 974344 2023-002
    Significant Deficiency Repeat
  • 974345 2023-002
    Significant Deficiency Repeat
  • 974346 2023-002
    Significant Deficiency Repeat
  • 974347 2023-002
    Significant Deficiency Repeat
  • 974348 2023-002
    Significant Deficiency Repeat
  • 974349 2023-002
    Significant Deficiency Repeat
  • 974350 2023-002
    Significant Deficiency Repeat
  • 974351 2023-002
    Significant Deficiency Repeat
  • 974352 2023-002
    Significant Deficiency Repeat
  • 974353 2023-003
    Significant Deficiency
  • 974354 2023-003
    Significant Deficiency
  • 974355 2023-003
    Significant Deficiency
  • 974356 2023-003
    Significant Deficiency
  • 974357 2023-003
    Significant Deficiency
  • 974358 2023-003
    Significant Deficiency
  • 974359 2023-003
    Significant Deficiency
  • 974360 2023-003
    Significant Deficiency
  • 974361 2023-003
    Significant Deficiency
  • 974362 2023-003
    Significant Deficiency
  • 974363 2023-003
    Significant Deficiency
  • 974364 2023-003
    Significant Deficiency
  • 974365 2023-003
    Significant Deficiency
  • 974366 2023-003
    Significant Deficiency
  • 974367 2023-003
    Significant Deficiency
  • 974368 2023-003
    Significant Deficiency
  • 974369 2023-003
    Significant Deficiency
  • 974370 2023-003
    Significant Deficiency
  • 974371 2023-003
    Significant Deficiency
  • 974372 2023-003
    Significant Deficiency
  • 974373 2023-003
    Significant Deficiency
  • 974374 2023-003
    Significant Deficiency
  • 974375 2023-003
    Significant Deficiency
  • 974376 2023-003
    Significant Deficiency
  • 974377 2023-003
    Significant Deficiency
  • 974378 2023-003
    Significant Deficiency
  • 974379 2023-003
    Significant Deficiency
  • 974381 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.512 Central Valley Project Improvement Act, Title Xxxiv $1.59M
11.407 Interjurisdictional Fisheries Act of 1986 $1.19M
11.022 Bipartisan Budget Act of 2021 $839,709
11.436 Columbia River Fisheries Development Program $742,334
11.437 Pacific Fisheries Data Program $553,526
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $502,078
11.477 Fisheries Disaster Relief $304,120
11.469 Congressionally Identified Awards and Projects Adoption of Electronic Monitoring in Ak $173,339
11.439 Marine Mammal Data Program $170,137
15.661 Lower Snake River Compensation Plan $129,748
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $104,670
15.648 Central Valley Project Improvement Act (cvpia) $103,196
15.808 U.s. Geological Survey Research and Data Collection Stream Flow Permeance (flowper) and (roadstr) $94,335
11.472 Unallied Science Program $63,245
81.999 Bonneville Power Administration - Environment, Fish and Wildlife $61,950
15.605 Sport Fish Restoration $59,498
11.454 Covid 19 - Unallied Management Projects $56,028
15.808 U.s. Geological Survey Research and Data Collection Science, Data Management, Logistical Support $49,693
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $41,249
15.608 Fish and Wildlife Management Assistance $26,683
11.441 Regional Fishery Management Councils $8,078