EIN: 521884438
UEI: D6APGYJ4HLF9
Audited by: Rogers & Company PLLC
Oversight agency: 15 [Department of the Interior]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 September 6, 2026 (today).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
During the fiscal year under audit, an analysis of Federal assistance was not performed until our audit fieldwork date. Cause: The Organization included non-assistance transactions in its SEFA, as internal policies and procedures defining SEFA preparation do not exist. Effect: The major program determination was delayed until such time when an accurate SEFA could be produced. Questioned Costs: None identified. Context: Our audit procedures consisted of an initial review of the SEFA, which resulted in multiple subsequent reviews following attempts to correct prior schedules. The condition noted is deemed to be systematic in nature. Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend NatureServe prepare an interim SEFA (internally) on a quarterly basis. All Federal assistance (direct and pass-through) should be evaluated for inclusion in the SEFA through the review of each agreement and the identification of the Catalog of Federal Domestic Assistance (CFDA). Any questionable instruments should be reviewed with the funding agency to determine if the agreement has a CFDA classification. The completed SEFA should be reviewed and approved by a member of management in a supervisory position, and evidence of the review process should be retained in the accounting records.
Show full finding ▾Hide full finding ▴Finding 2020-003: Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Programs: All Federal Awards Criteria: CFR 200.508 ?Auditee Responsibilities? indicates that the auditee must prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (as specifically defined under CFR 200.510 ?Financial statements?). CFR 200.510 ?Financial Statements? requires recipients of Federal funds to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements, which must include the total Federal awards expended. Additionally, in accordance with CFR 200.303, the non-Federal entity must: establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During the fiscal year under audit, an analysis of Federal assistance was not performed until our audit fieldwork date. Cause: The Organization included non-assistance transactions in its SEFA, as internal policies and procedures defining SEFA preparation do not exist. Effect: The major program determination was delayed until such time when an accurate SEFA could be produced. Questioned Costs: None identified. Context: Our audit procedures consisted of an initial review of the SEFA, which resulted in multiple subsequent reviews following attempts to correct prior schedules. The condition noted is deemed to be systematic in nature. Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend NatureServe prepare an interim SEFA (internally) on a quarterly basis. All Federal assistance (direct and pass-through) should be evaluated for inclusion in the SEFA through the review of each agreement and the identification of the Catalog of Federal Domestic Assistance (CFDA). Any questionable instruments should be reviewed with the funding agency to determine if the agreement has a CFDA classification. The completed SEFA should be reviewed and approved by a member of management in a supervisory position, and evidence of the review process should be retained in the accounting records.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the Recommendations. NatureServe will be preparing Interim SEFA reports on a quarterly basis starting December 31st 2020. All new Federal assistance will be evaluated by a member of the accounting staff, who will be reviewing the agreements and identifying CFDA numbers. The completed SEFAs will be reviewed by the Director of Finance and NatureServe will retain evidence of this review. Responsible Official/Anticipated Completion Date: Steve Sellers/January 31, 2021
During the year under audit, the Organization experienced challenges in the timely submission of Federal Financial Reports required to be filed during the fiscal year ended June 30, 2020. During the past several years, there has been significant changes in the accounting department, including turnover of key financial personnel; the transition resulted in untimely submission of required reports under Federal assistance awards. Context: We noted that 8 of 12 Federal financial reports tested were not submitted timely; 8 of 10 progress reports tested were not deemed to not be submitted timely. It is our understanding that this condition was partly due to the fact that these reports were made verbally during progress meetings with funders, which were deemed acceptable by those funders. All ten progress reports did not evidence a proper review and approval process. This condition is deemed to be systematic in nature. Effect: Several Federal Financial Reports prepared during the fiscal year were not submitted timely. Several progress reports were also not submitted in a timely manner. Cause: NatureServe currently does not maintain a centralized reporting schedule that outlines grant reporting requirements and related deadlines. Additionally, a consistent review and approval process with respect to these reports does not exist. Questioned Costs: None. Identification as a Repeat Finding, if Applicable: This is a not a repeat finding. Recommendation: We recommend NatureServe create standard operating procedures that outline the process of preparing Federal Financial Reports, which are based on a reconciliation of cumulative expenditures over cumulative cash draws (directly sourced from the accounting system). Additionally, a formal reporting schedule should be developed and should outline the reporting requirements and submission deadlines. These reports, along with the reconciliations, should be evidenced with a formal review and approval process (by an individual in a supervisory capacity), and maintained in the accounting records.
Show full finding ▾Hide full finding ▴Finding 2020-004: Reporting Information on the Federal Programs: CFDA 15.944: Natural Resource Stewardship; Research & Development Cluster (CFDA 10.652 Forestry Research and CFDA 12.632 Legacy Resource Management Program) Criteria: CFR 200.510 ?Financial Statements? requires recipients of Federal funds to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements which must include the total Federal awards expended. Additionally, in accordance with CFR 200.303, the non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During the year under audit, the Organization experienced challenges in the timely submission of Federal Financial Reports required to be filed during the fiscal year ended June 30, 2020. During the past several years, there has been significant changes in the accounting department, including turnover of key financial personnel; the transition resulted in untimely submission of required reports under Federal assistance awards. Context: We noted that 8 of 12 Federal financial reports tested were not submitted timely; 8 of 10 progress reports tested were not deemed to not be submitted timely. It is our understanding that this condition was partly due to the fact that these reports were made verbally during progress meetings with funders, which were deemed acceptable by those funders. All ten progress reports did not evidence a proper review and approval process. This condition is deemed to be systematic in nature. Effect: Several Federal Financial Reports prepared during the fiscal year were not submitted timely. Several progress reports were also not submitted in a timely manner. Cause: NatureServe currently does not maintain a centralized reporting schedule that outlines grant reporting requirements and related deadlines. Additionally, a consistent review and approval process with respect to these reports does not exist. Questioned Costs: None. Identification as a Repeat Finding, if Applicable: This is a not a repeat finding. Recommendation: We recommend NatureServe create standard operating procedures that outline the process of preparing Federal Financial Reports, which are based on a reconciliation of cumulative expenditures over cumulative cash draws (directly sourced from the accounting system). Additionally, a formal reporting schedule should be developed and should outline the reporting requirements and submission deadlines. These reports, along with the reconciliations, should be evidenced with a formal review and approval process (by an individual in a supervisory capacity), and maintained in the accounting records.
Views of Responsible Officials and Planned Corrective Action Plan: Management agrees with the Recommendations. NatureServe is in the process of formalizing standard operating procedures outlining the process of Preparing Federal Financial Reports. A master tracking sheet of all federal agreements will be created. This will include the reporting requirements and submission due dates. A formal review process which already is in place will be strictly adhered to and evidence of all reviews and approvals maintained. All verbal progress reports will be documented. In the event the client deems the verbal progress report acceptable, formal confirmation of this will be provided and reviewed by Program Division leads and annotated in the grant files. Responsible Official/Anticipated Completion Date: Steve Sellers/February 28, 2021
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on November 21, 2018 — management decision was due May 21, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on December 13, 2016 — management decision was due June 13, 2017.
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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