EIN: 770215847
UEI: PT8JPKZ31H37
Audited by: Glenn Burdette Attest Corporation
Oversight agency: 66 [Environmental Protection Agency]
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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 10, 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 10, 2026 (7 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
FAC accepted this audit on March 7, 2024 — management decision was due September 7, 2024.
FAC accepted this audit on April 9, 2023 — management decision was due October 9, 2023.
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
While auditing the major program it was determined that the Foundation was being reimbursed for a portion of their indirect costs as prescribed in the grant agreement. In the current year, this amounted to approximately $11,000. As part of the National Estuary Program (NEP) grant the Foundation was also being reimbursed for those costs under that grant. Criteria: The Foundation cannot request reimbursement for the same costs from two granting agencies. Cause: This grant is an anomaly in that most of the Foundations grants do not allow them to recover any of their indirect costs and therefore the NEP grant generally covers indirect costs. Effect: While it was determined that due to the immateriality of the balances there were no questioned costs, the Foundation need to make sure in the future that they are properly accounting for these types of costs. Recommendation: We recommend that client review all grants for indirect expense reimbursement and put policies in place to make sure that they do not double bill these costs in the future. Views of Responsible Officials and Planned Corrective Actions: Most grants received by the organization do not allow indirect cost reimbursement. This unusual circumstance contributed to the issue. New grants are now recorded in the budget tracking spreadsheet with a clear line for indirect costs if they are allowed on that grant.
Show full finding ▾Hide full finding ▴Department of Commerce: National Oceanic and Atmospheric Administration Pacific Coast Salmon Recovery Pacific Salmon Treaty Program: Chorro Creek Ecological Reserve Floodplain Restoration ? CFDA Number 11.438 Finding 2019-200: Indirect Cost Reimbursement (Significant Deficiency) Condition: While auditing the major program it was determined that the Foundation was being reimbursed for a portion of their indirect costs as prescribed in the grant agreement. In the current year, this amounted to approximately $11,000. As part of the National Estuary Program (NEP) grant the Foundation was also being reimbursed for those costs under that grant. Criteria: The Foundation cannot request reimbursement for the same costs from two granting agencies. Cause: This grant is an anomaly in that most of the Foundations grants do not allow them to recover any of their indirect costs and therefore the NEP grant generally covers indirect costs. Effect: While it was determined that due to the immateriality of the balances there were no questioned costs, the Foundation need to make sure in the future that they are properly accounting for these types of costs. Recommendation: We recommend that client review all grants for indirect expense reimbursement and put policies in place to make sure that they do not double bill these costs in the future. Views of Responsible Officials and Planned Corrective Actions: Most grants received by the organization do not allow indirect cost reimbursement. This unusual circumstance contributed to the issue. New grants are now recorded in the budget tracking spreadsheet with a clear line for indirect costs if they are allowed on that grant.
See Corrective Action Plan for chart Most grant received by the organization do not allow indirect cost reimbursement. This unusual circumstance contributed to the issue. New grants are now recorded in the budget tracking spreadsheet with a clear line for indirect costs if they are allowed on that grant.
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 2017.
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Show full finding ▾Hide full finding ▴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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