EIN: 232859500
UEI: YMNNJG7GJZX9
Audited by: Kohanski & Company, PC
Oversight agency: 15 [Department of the Interior]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 7, 2024. 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 August 7, 2024 (756 days ago).
What is a management decision? →EPCAMR receives Federal funding from a number of different sources. During the audit it was noted that the SEFA, prepared for the audit, was not accurate and excluded some Federal expenditures. Cause: Internal controls over financial reporting do not include procedures for tracking all Federal funds received, and expended, by EPCAMR. Effect: There is an increased risk of noncompliance if EPCAMR does not have controls in place to identify and report all Federal funds received and expended. Recommendation: We recommend EPCAMR designate an individual to act as a grant coordinator. This individual would be responsible for identifying Federal awards, tracking expenditures and preparing the schedule of expenditures of Federal awards.
Show full finding ▾Hide full finding ▴Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal government entities that expend more than $750,000 in Federal financial assistance to have a Single Audit. All Federal expenditures should be reported on the Schedule of Expenditures of Federal Awards ("SEFA"). Condition: EPCAMR receives Federal funding from a number of different sources. During the audit it was noted that the SEFA, prepared for the audit, was not accurate and excluded some Federal expenditures. Cause: Internal controls over financial reporting do not include procedures for tracking all Federal funds received, and expended, by EPCAMR. Effect: There is an increased risk of noncompliance if EPCAMR does not have controls in place to identify and report all Federal funds received and expended. Recommendation: We recommend EPCAMR designate an individual to act as a grant coordinator. This individual would be responsible for identifying Federal awards, tracking expenditures and preparing the schedule of expenditures of Federal awards.
Finding #2022-002 The Executive Director and Program Manager will work with our Bookkeeper to report all future Federal expenditures on the Schedule of Expenditures of Federal Awards (SEFA) to ensure accuracy and account for all Federal designated funds. Federal funds documented on the SEFA will allow for the Auditor to be more aware of the need for a Single Audit, should $750,000 in expenses be incurred in a fiscal year. EPCAMR currently tracks those expenditures of funds through monthly Excel sheets that are provided by the PA Department of Environmental Protection that are normally invoiced monthly and approved by the Commonwealth’s Office of Management and Budget before payments are received for and an online grant management system called EasyGrants for our current National Fish & Wildlife Foundation grant where expenses are submitted for approval. Should EPCAMR be awarded future Federal grant funds, they will be added on the SEFA, accordingly, to document expenditures within the given fiscal year. The EPCAMR Executive Director will act as a Grant Coordinator since we do not have additional capacity or funding for another position at this time to identify Federal awards, track expenditures, and to prepare the expenditure of Federal Awards on the SEFA on a yearly basis that will be submitted to the Auditor each year for review. Submission of the SEFA will allow the Auditor to make the determination as to whether or not a Single Audit is necessary.
The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: EPCAMR's financial statement audit was not complete within nine months of the end of the audit period. Effect: EPCAMR was not in compliance with Federal Single Audit requirements. Recommendation: EPCAMR should work closely with its accounting staff to ensure the financial statement audit can be completed in a timely manner.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes EPCAMR's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: EPCAMR's financial statement audit was not complete within nine months of the end of the audit period. Effect: EPCAMR was not in compliance with Federal Single Audit requirements. Recommendation: EPCAMR should work closely with its accounting staff to ensure the financial statement audit can be completed in a timely manner.
Finding #2022-003 The EPCAMR Executive Director will work closely with our Bookkeeper to ensure the financial statement audit will be completed in a timely manner for fiscal year 2023 and looking ahead to 2024, if a Single Audit is warranted and additional Federal funds are awarded and expensed. In accordance with 2CFR Section 200.512A, EPCAMR will submit the reporting package the earlier of 30 calendar days after receipt of the Auditor’s Report. I have reviewed the audit findings and going forward these findings will be corrected for the 2023 Single Audit, if one is necessary and determined based on Federal expenditure of funds and going forward in 2024, should EPCAMR receive additional Federal funds that would warrant an Single Audit and completion of a SEFA.
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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