EIN: 530242652
UEI: THG1JDUEQKQ8
Audited by: KPMG LLP
Cognizant agency: 15 [Department of the Interior]
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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 January 8, 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 July 8, 2026 (52 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
FAC accepted this audit on January 16, 2022 — management decision was due July 16, 2022.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
During fiscal year 2020, management had net expenses of $7,140 improperly included on the FY20 SEFA. The out of period expenditures identified during the current year are the result of multiple expenditures across various awards and CFDA?s that were not properly accrued for in the prior year (FY19), which resulted in at least $7,140 recorded in the current year (FY20) related to prior periods. It is noted that when aggregating the out of period expenditures, there is no change to the major program determination in the current or prior year. Cause: Management did not properly accrue for expenditures related to the prior year due to an improper accrual threshold being utilized. This resulted in $7,140 being recorded in the current year?s SEFA that was related to prior periods. Effect: The Conservancy has $7,140 of expenditures improperly included on the FY20 SEFA. Questions Costs: None identified. Recommendation: We recommend that management enhance their SEFA preparation process by ensuring all expenses are recorded in the proper period. Management?s Views and Corrective Action Plan: Refer to the Corrective Action Plan for management?s response and corrective action plan for the finding described above.
Show full finding ▾Hide full finding ▴Finding 2020-001: SEFA Preparation Federal Agency: Various Program: Various CFDA #: 15.508, 15.615, 10.931, 11.482 Award Number(s): 0103.17.055279, R14AP00120, 495177, 112019 USFWS/MDWFP FROG, 68-7103-17-030, C91228, NA16NOS4820106 Award Year(s): 2020, 2019 Criteria: 2 CFR Part 200.510 states that the auditee must 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 as determined in accordance with 2 CFR Section 500.502. This section states that the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Condition: During fiscal year 2020, management had net expenses of $7,140 improperly included on the FY20 SEFA. The out of period expenditures identified during the current year are the result of multiple expenditures across various awards and CFDA?s that were not properly accrued for in the prior year (FY19), which resulted in at least $7,140 recorded in the current year (FY20) related to prior periods. It is noted that when aggregating the out of period expenditures, there is no change to the major program determination in the current or prior year. Cause: Management did not properly accrue for expenditures related to the prior year due to an improper accrual threshold being utilized. This resulted in $7,140 being recorded in the current year?s SEFA that was related to prior periods. Effect: The Conservancy has $7,140 of expenditures improperly included on the FY20 SEFA. Questions Costs: None identified. Recommendation: We recommend that management enhance their SEFA preparation process by ensuring all expenses are recorded in the proper period. Management?s Views and Corrective Action Plan: Refer to the Corrective Action Plan for management?s response and corrective action plan for the finding described above.
View of Responsible Officials: Finding 2020-001: Schedule of Expenditures of Federal Awards (SEFA) Preparation Management agrees with the finding and notes that the items should have appeared on the fiscal year 2019 SEFA. Management will revisit the existing threshold for purposes of accruals that belong on the SEFA and consider using a lower threshold. Management will also evaluate the need for putting additional procedures in place during fiscal year 2021 to ensure expenses are monitored and reflected in the corresponding fiscal year SEFA. Any additional monitoring procedures will be in place by March 31, 2021.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
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2017-002
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
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2016-001
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2016-002
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 2017.
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