EIN: 010459976
UEI: UTKFLZNQSYG4
Audited by: Runyon Kersteen Ouellette
Oversight agency: 11 [Department of Commerce]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (33 days from today).
What is a management decision? →During our review of payroll charges, we identified an employee who had time charged to more than one grant but that did not have documentation of time spent on each grant. Cause: The Authority does not require employees to track their time spent on each grant, but only in total. Effect: Although personnel time spent on the grants typically exceeds the amount charged to the grants, the time is based on budget and not actual time worked. Known Questioned Costs: $2,896 Likely Questioned Costs: $57,366 Recommendation: The Authority should adopt a process of documenting time for employees who have their time split between different grants. In addition, the Authority should ensure that all grant payroll is allocated to grants based on actual time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant period.
Show full finding ▾Hide full finding ▴2025-002 Department of Commerce Assistance Listing Number 11.420 Coastal Zone Management Estuarine Research Reserve for the period July 1, 2024, through June 30, 2025 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Statement of Condition: During our review of payroll charges, we identified an employee who had time charged to more than one grant but that did not have documentation of time spent on each grant. Cause: The Authority does not require employees to track their time spent on each grant, but only in total. Effect: Although personnel time spent on the grants typically exceeds the amount charged to the grants, the time is based on budget and not actual time worked. Known Questioned Costs: $2,896 Likely Questioned Costs: $57,366 Recommendation: The Authority should adopt a process of documenting time for employees who have their time split between different grants. In addition, the Authority should ensure that all grant payroll is allocated to grants based on actual time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant period.
Management response/corrective action plan: We will develop a time sheet process that will have staff account for their effort by grant, which will be reviewed and adjusted if necessary on a quarterly basis to be sure effort has been properly allocated.
Of a sample of thirty-seven grant disbursements selected for testing, four were missing supporting invoices or receipts. Cause: Some employees failed to submit receipts related to credit card transactions. Effect: The records related to expenses charged to the grant were incomplete. Recommendation: The Authority should ensure that all receipts are turned in by employees, especially those related to grant charges.
Show full finding ▾Hide full finding ▴2025-003 Department of Commerce Assistance Listing Number 11.420 Coastal Zone Management Estuarine Research Reserve for the period July 1, 2024, through June 30, 2025 Criteria: The Uniform Guidance requires grantees to maintain records of all expenses charged to grants. Statement of Condition: Of a sample of thirty-seven grant disbursements selected for testing, four were missing supporting invoices or receipts. Cause: Some employees failed to submit receipts related to credit card transactions. Effect: The records related to expenses charged to the grant were incomplete. Recommendation: The Authority should ensure that all receipts are turned in by employees, especially those related to grant charges.
Management response/corrective action plan: We will review our process & procedures for purchasing and travel costs to be sure that staff submit detailed receipts of allowable expenses.
FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
FAC accepted this audit on February 6, 2024 — management decision was due August 6, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on July 6, 2021 — management decision was due January 6, 2022.
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
FAC accepted this audit on February 25, 2018 — management decision was due August 25, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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