NEW JERSEY AUDUBON SOCIETY

Assistance Listing Number: 10.902; 15.670 Program Name: Soil and Water Conservation; Adaptive Science Federal Agency: United States Department of Agriculture (“USDA”); United States Department of the Interior (“DOI”) Repeat Finding: No Criteria Per the grant agreement, the grantee is required to submit periodic financial reports. Condition and Context For a sample of 6 reports tested (3 from each Federal program), we noted that 5 of the reports were submitted past the required deadline as noted in the grant agreement. We also noted all 6 reports lacked sufficient documentation of review and approval prior to submission. The sample was not intended to be, and was not, a statistically valid sample. Cause The Society had turnover in staff and required additional time to complete the filings. Reviews and approvals were performed via email, messenger application, and verbal communication, and documentation was not maintained after closure of email accounts assigned to former staff. Questioned Costs None noted. Effect or Potential Effect The Society was not in compliance with the timeliness of reporting requirements of the funding agencies. Funds could be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Society. Insufficient review and approval could result in errors or omissions going undetected. Recommendation The Society should allocate resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Review and approval controls should be documented. Views of Responsible Officials The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of documentation in shared digital folders.