EIN: 810505992
UEI: PKX6VJD56513
Audited by: Wegner CPAs, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 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 June 22, 2026 (69 days ago).
What is a management decision? →ALC has not implemented all policies and procedures required by 2CFR Part 200, such as cash management, allowability of costs, procurement, compensation, and fringe benefits. Cause: ALC has not detailed its policies to conform with the requirements of the Uniform Guidance. Procurement policies and procedures have not been designed and implemented that adhere to Uniform Guidance requirements. Effect or Potential Effect: Without documented and implemented policies and procedures, ALC increases the risk of noncompliance with federal regulations, inconsistent application of requirements, unallowable costs being charged to federal awards, and potential questioned costs Context: Policies and procedures were inspected for compliance with the requirements of the Uniform Guidance. Repeat Finding: No Recommendation: ALC should develop, formally adopt, and implement all Uniform Guidance policies and procedures. Policies should be documented, communicated to relevant staff, and periodically reviewed to ensure ongoing compliance. Views of Responsible Officials: Management agrees with the finding and will implement procurement policies and procedures.
Show full finding ▾Hide full finding ▴Assistance Listing Number: 10.728 Name of Federal Program: Inflation Reduction Act Hazardous Fuels Transportation Assistance Name of Federal Agency: Department of Agriculture Award Period: January 1, 2024 – December 31, 2024 Criteria or Specific Requirement: Per 2 CFR Part 200, non-federal entities receiving federal award must establish and maintain written policies and procedures addressing areas including, but not limited to, cash management (§200.302(b)(6)), allowability of costs (§200.302(b)(7)), procurement (§200.318-.326), compensation (§200.430(a)(1)), and fringe benefits (§200.431). Condition: ALC has not implemented all policies and procedures required by 2CFR Part 200, such as cash management, allowability of costs, procurement, compensation, and fringe benefits. Cause: ALC has not detailed its policies to conform with the requirements of the Uniform Guidance. Procurement policies and procedures have not been designed and implemented that adhere to Uniform Guidance requirements. Effect or Potential Effect: Without documented and implemented policies and procedures, ALC increases the risk of noncompliance with federal regulations, inconsistent application of requirements, unallowable costs being charged to federal awards, and potential questioned costs Context: Policies and procedures were inspected for compliance with the requirements of the Uniform Guidance. Repeat Finding: No Recommendation: ALC should develop, formally adopt, and implement all Uniform Guidance policies and procedures. Policies should be documented, communicated to relevant staff, and periodically reviewed to ensure ongoing compliance. Views of Responsible Officials: Management agrees with the finding and will implement procurement policies and procedures.
Condition: ALC has not implemented all policies and procedures required by 2 CFR Part 200, specifically for cash management, allowability of costs, procurement, compensation, and fringe benefits. Planned Corrective Action: The American Loggers Council will develop written policies and procedures to comply with 2 CFR Part 200, specifically for cash management, allowability of costs and procurement. Policies and procedures related to compensation and fringe benefits currently do not apply to the Organization because they do not have any employees. These policies and procedures will be reviewed and approved by the executive director and executive committee. Contact Person: Scott Dane Anticipated Date of Completion: December 2025
FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
Organization does have adequate segregation of duties between the individual reviewing, approving, and recording costs charged to federal awards. Cause: The Organization has not developed policies and procedures to ensure costs have been reviewed for allowability by appropriate personnel prior to charging them to federal awards. Effect or Potential Effect: An expense charged to the federal program could be disallowed. Repeat Finding: No Recommendation: We recommend that management implement policies and procedures to review and approve all costs by appropriate personnel prior to charging them to federal awards. Views of Responsible Officials: Management agrees with the finding and noted that they will implement our recommendations.
Show full finding ▾Hide full finding ▴Assistance Listing Number: 10.728 Name of Federal Program: Inflation Reduction Act Hazardous Fuels Transportation Assistance Name of Federal Agency: Department of Agriculture Award Period: January 1, 2023 – December 31, 2023 Criteria or Specific Requirement: 2 CFR section 200.403 establishes criteria that must be met for costs to be allowable under federal awards. According to these criteria, costs charged to federal awards must be determined in accordance with generally accepted accounting principles and be adequately documented. Condition: Organization does have adequate segregation of duties between the individual reviewing, approving, and recording costs charged to federal awards. Cause: The Organization has not developed policies and procedures to ensure costs have been reviewed for allowability by appropriate personnel prior to charging them to federal awards. Effect or Potential Effect: An expense charged to the federal program could be disallowed. Repeat Finding: No Recommendation: We recommend that management implement policies and procedures to review and approve all costs by appropriate personnel prior to charging them to federal awards. Views of Responsible Officials: Management agrees with the finding and noted that they will implement our recommendations.
The contracted executive director will document time spent on federal awards with date, hours, and purpose. The contracted accountant will allocate the indirect expenses. Both the executive director wage expenses and the indirect allocations will be reviewed and approved by the contracted grant administrator.
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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