EIN: 530196629
UEI: FDDQCL3HENB4
Audited by: Gallagher, Flynn & Company, LLP
Oversight agency: 15 [Department of the Interior]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 14, 2025. 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 April 14, 2026 (148 days ago).
What is a management decision? →FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
For the Multi-state Conservation Grant program, there was one sub-recipient that received grant funding during the period under review. While the sub-award was properly reported in FSRS, the amendments made to the sub-recipient?s award were not updated in the Federal reporting system. Cause and Effect: The Institute has implemented a system to identify sub-recipient awards and to ensure that FFATA information is properly included in these award contracts and is properly reported in FSRS. The Institute did not, however, include a process to update FSRS for sub-award amendments. This error can result in misleading information in the FFATA Sub-award Reporting System. Identification of Repeat Finding: No Questioned Costs: None noted. Recommendation: Procedures should be established to ensure that the Institute updates FSRS for all sub-award amendments.
Show full finding ▾Hide full finding ▴Significant Deficiency and Compliance Finding DEPARTMENT of the INTERIOR #2021-001 - Multi-state Conservation Grant - Assistance Listing #15.628, Year Ended March 31, 2021 Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA), sub-awards and amendments are to be reported in the FFATA Sub-award Reporting System (FSRS) no later than the last day of the month following the month in which the sub-award or the sub-award amendment was made. Statement of Condition: For the Multi-state Conservation Grant program, there was one sub-recipient that received grant funding during the period under review. While the sub-award was properly reported in FSRS, the amendments made to the sub-recipient?s award were not updated in the Federal reporting system. Cause and Effect: The Institute has implemented a system to identify sub-recipient awards and to ensure that FFATA information is properly included in these award contracts and is properly reported in FSRS. The Institute did not, however, include a process to update FSRS for sub-award amendments. This error can result in misleading information in the FFATA Sub-award Reporting System. Identification of Repeat Finding: No Questioned Costs: None noted. Recommendation: Procedures should be established to ensure that the Institute updates FSRS for all sub-award amendments.
Procedures have been updated.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
We tested 100% of payroll expenditures for the Regional Conservation Partnership Program. We noted that the Institute overcharged grant program #68-3D47-15-6 a total of $17,221 in costs related to payroll and indirect charges for the year ended March 31, 2020. Cause and Effect: The Institute uses excel to calculate and allocate payroll expense to its grant programs. Indirect costs are calculated based on the payroll allocation. An error in this excel spreadsheet for one employee resulted in the grant being overcharged. Questioned Costs: None over the reportable threshold. Recommendation: Procedures should be established to ensure that the Institute reviews the calculations in the payroll spreadsheet prior to charging payroll and indirect costs to grant programs.
Show full finding ▾Hide full finding ▴Criteria: Compensation and benefit charges to grant programs are to be based on amounts paid to or on behalf of each employee. Statement of Condition: We tested 100% of payroll expenditures for the Regional Conservation Partnership Program. We noted that the Institute overcharged grant program #68-3D47-15-6 a total of $17,221 in costs related to payroll and indirect charges for the year ended March 31, 2020. Cause and Effect: The Institute uses excel to calculate and allocate payroll expense to its grant programs. Indirect costs are calculated based on the payroll allocation. An error in this excel spreadsheet for one employee resulted in the grant being overcharged. Questioned Costs: None over the reportable threshold. Recommendation: Procedures should be established to ensure that the Institute reviews the calculations in the payroll spreadsheet prior to charging payroll and indirect costs to grant programs.
Within the audit period, Wildlife Management Institute, Inc. management reviewed, and approved activity reports submitted by employees that segregated reimbursable personnel expense by grant. One accountant then transcribed the monthly activity reports, calculated the approximate hourly rate, and entered the resulting personnel and fringe expense into the Wildlife Management Institute, Inc. accounting system. Testing of the date input was not performed. The accountant inadvertently utilized the wrong data resulting in a misrepresentation of one employee?s hourly rate leading to an overbilling of the Regional Conservation Partnership Program. Beginning the new fiscal year, Wildlife Management Institute, Inc. has instructed our independent accounting firm to perform quality checks prior to entering into accounting system with all calculations reviewed independently by a second accountant. Wildlife Management Institute, Inc. will also be randomly sampling personnel expenses as an additional check on accuracy.
We tested 100% of payroll expenditures for the Cooperative Landscape Conservation program. We noted that the Institute overcharged grant program #F16AC00884 a total of $623 in costs related to payroll for the year ended March 31, 2020. The Institute corrected the overcharge by preparing a journal entry and moving the cost to a non-federal source. Cause and Effect: The Institute uses excel to calculate and allocate payroll expense to its grant programs. An error in this excel spreadsheet for one employee resulted in the grant being overcharged. Questioned Costs: None, the error was corrected. Recommendation: Procedures should be established to ensure that the Institute reviews the calculations in the payroll spreadsheet prior to charging payroll costs to grant programs.
Show full finding ▾Hide full finding ▴Criteria: Compensation and benefit charges to grant programs are to be based on amounts paid to or on behalf of each employee. Statement of Condition: We tested 100% of payroll expenditures for the Cooperative Landscape Conservation program. We noted that the Institute overcharged grant program #F16AC00884 a total of $623 in costs related to payroll for the year ended March 31, 2020. The Institute corrected the overcharge by preparing a journal entry and moving the cost to a non-federal source. Cause and Effect: The Institute uses excel to calculate and allocate payroll expense to its grant programs. An error in this excel spreadsheet for one employee resulted in the grant being overcharged. Questioned Costs: None, the error was corrected. Recommendation: Procedures should be established to ensure that the Institute reviews the calculations in the payroll spreadsheet prior to charging payroll costs to grant programs.
Within the audit period, Wildlife Management Institute, Inc. management reviewed, and approved activity reports submitted by employees that segregated reimbursable personnel expense by grant. One accountant then transcribed the monthly activity reports, calculated the appropriate hourly rate, and entered the resulting personnel and fringe expense into the Wildlife Management Institute, Inc. accounting system. Testing of the date input was not performed. The accountant inadvertently utilized the wrong data resulting in a misrepresentation of one employee?s hourly rate leading to an overbilling of the Cooperative Landscape Conservation Program. Beginning with the new fiscal year, Wildlife Management Institute, Inc. has instructed our independent accounting firm to perform quality checks prior to entering into accounting system with all calculations reviewed independently by a second account. Wildlife Management Institute, Inc. will also be randomly sampling personnel expense as an additional check on accuracy.
We noted that the Institute overcharged a non-major grant program, grant #0403.18.063028, a total of $52,203 in costs related to payroll and indirect charges for the year ended March 31, 2020. Cause and Effect: The Institute uses excel to calculate and allocate payroll expense to its grant programs. Indirect costs are calculated based on the payroll allocation. An error in this excel spreadsheet for one employee resulted in the grant being overcharged. Questioned Costs: $52,203 Recommendation: Procedures should be established to ensure that the Institute reviews the calculations in the payroll spreadsheet prior to charging payroll and indirect costs to grant programs.
Show full finding ▾Hide full finding ▴Note: NFWF-USFWS Conservation Program was not a major program at March 31, 2020. However, during the review of payroll expenditures for the major program, procedures detected an audit finding for this nonmajor program as detailed below. Criteria: Compensation and benefit charges to grant programs are to be based on amounts paid to or on behalf of each employee Statement of Condition: We noted that the Institute overcharged a non-major grant program, grant #0403.18.063028, a total of $52,203 in costs related to payroll and indirect charges for the year ended March 31, 2020. Cause and Effect: The Institute uses excel to calculate and allocate payroll expense to its grant programs. Indirect costs are calculated based on the payroll allocation. An error in this excel spreadsheet for one employee resulted in the grant being overcharged. Questioned Costs: $52,203 Recommendation: Procedures should be established to ensure that the Institute reviews the calculations in the payroll spreadsheet prior to charging payroll and indirect costs to grant programs.
Within the audit period, Wildlife Management Institute, Inc. management reviewed, and approved activity reports submitted by employees that segregated reimbursable personnel expense by grant. One accountant then transcribed the monthly activity reports, calculated the appropriate hourly rate, and entered the resulting personnel and fringe expense into the Wildlife Management Institute, Inc. accounting system. Testing of the date input was not performed. The accountant inadvertently utilized the wrong data resulting in a misrepresentation of one employee?s hourly rate leading to an overbilling of the NFWF/USFWS Conservation Partnership Program. Beginning with the new fiscal year, Wildlife Management Institute, Inc. has instructed our independent account firm to perform quality checks prior to entering into accounting system with all calculations reviewed independently by a second account. Wildlife Management Institute, Inc. will also be randomly sampling personnel expenses as an additional check on accuracy.
FAC accepted this audit on August 28, 2019 — management decision was due February 28, 2020.
We tested 3 financial reports and 3 performance reports filed during the fiscal year ended March 31, 2019. We noted the following: Contract #F15AC01052 ? The financial and performance progress reports reviewed for this project were not filed within the required timeline. Contract #F16AC00884 ? The financial progress report contained mathematical errors due to a wrong number carried forward on the report. This error did not result in questioned costs. Context: There were 7 financial reports and 7 performance reports filed during the fiscal year ended March 31, 2019. We tested one financial and one performance report from each of the 3 contracts under CFDA #15.669 for a total sample of 3 financial reports and 3 performance reports. Effect: Errors in, and late filing of, federal financial and performance reports could impact monitoring of the progress of the financial and performance aspects of each grant. For the year, the accounting records are in agreement to the schedule of federal awards. No Questioned Costs. Cause: The Institute has a procedure in place to review reports before they are filed. The errors on the #F16AC00884 Financial Report and the late filing of #F15AC01052 Financial and Performance Reports were due to management oversight. Identification as a repeat finding: There were no similar errors in the prior year. Recommendation: We recommend that the Institute follow its procedures to review all financial reports for mathematical accuracy prior to submission. We further recommend that the Institute establish procedures to ensure that all reports are filed by the dates within the required timeline. View of responsible officials and planned corrective action: WMI is modifying the automated subrecipient grant agreement generator to include reporting deadlines. We are fully confident that the system will eliminate reporting errors.
Show full finding ▾Hide full finding ▴Criteria: Financial and performance reports for grant programs detailing revenue received and expenses incurred are periodically required to be filed with the grantor agency. The reports are to be complete and accurate and based on the Institute?s accounting records as of the required report date. Interim Federal Financial Reports (SF-425) and performance reports that are required quarterly and semi-annually are due no later than 30 days after the end of the reporting period. Final Federal Financial Reports (SF 425) and performance reports are due not later than 90 days after agreement completion date or most current modification. Condition: We tested 3 financial reports and 3 performance reports filed during the fiscal year ended March 31, 2019. We noted the following: Contract #F15AC01052 ? The financial and performance progress reports reviewed for this project were not filed within the required timeline. Contract #F16AC00884 ? The financial progress report contained mathematical errors due to a wrong number carried forward on the report. This error did not result in questioned costs. Context: There were 7 financial reports and 7 performance reports filed during the fiscal year ended March 31, 2019. We tested one financial and one performance report from each of the 3 contracts under CFDA #15.669 for a total sample of 3 financial reports and 3 performance reports. Effect: Errors in, and late filing of, federal financial and performance reports could impact monitoring of the progress of the financial and performance aspects of each grant. For the year, the accounting records are in agreement to the schedule of federal awards. No Questioned Costs. Cause: The Institute has a procedure in place to review reports before they are filed. The errors on the #F16AC00884 Financial Report and the late filing of #F15AC01052 Financial and Performance Reports were due to management oversight. Identification as a repeat finding: There were no similar errors in the prior year. Recommendation: We recommend that the Institute follow its procedures to review all financial reports for mathematical accuracy prior to submission. We further recommend that the Institute establish procedures to ensure that all reports are filed by the dates within the required timeline. View of responsible officials and planned corrective action: WMI is modifying the automated subrecipient grant agreement generator to include reporting deadlines. We are fully confident that the system will eliminate reporting errors.
The Wildlife Management Institute respectfully submits the following corrective action plan for the year ending March 31, 2019. The findings from the schedule of findings and questioned costs are numbered consistently with the numbers in the schedule. #2019-01 Criteria: Financial and performance reports for grant programs detailing revenue received and expenses incurred are periodically required to be filed with the grantor's agency. One set of reporting documents was delayed in presentation to the grantor agency and one SF270 had a mathematical error. Response: WMI is modifying the automated subrecipient grant agreement generator to include reporting deadlines. We are fully confident that the system will eliminate reporting errors.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
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2017-004
FAC accepted this audit on November 25, 2017 — management decision was due May 25, 2018.
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2016-004
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2016-005
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2016-006
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2016-008
FAC accepted this audit on October 17, 2016 — management decision was due April 17, 2017.
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2015-002
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2015-005
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