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THE FOREST STEWARDS GUILDNon-Profit

EIN: 850446866

UEI: K5ZQBMCPJSP7

Audited by: Hinkle + Landers, PC

Oversight agency: 10 [Department of Agriculture]

View federal awards & risk assessment →

Data as of September 2, 2026

THE FOREST STEWARDS GUILD6 audit years1 findings
6
Audit Years
1
Total Findings
0
Repeat Findings
$3.9M
Federal Awards Expended (FY 2025)

FY 2025-12-31

LOW-RISK AUDITEE$3,945,920 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 17, 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 December 17, 2026 (106 days from today).

What is a management decision? →

FY 2024-12-31

LOW-RISK AUDITEE$2,849,016 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 15, 2025 — management decision was due December 15, 2025.

FY 2023-12-31

$1,742,554 federal awards expendedNo findings recorded this year

FAC accepted this audit on May 30, 2024 — management decision was due November 30, 2024.

FY 2022-12-31

$1,463,101 federal awards expendedNo findings recorded this year

FAC accepted this audit on June 19, 2023 — management decision was due December 19, 2023.

FY 2020-12-31

$1,735,867 federal awards expended

FAC accepted this audit on August 15, 2021 — management decision was due February 15, 2022.

2020-001
Reporting
OTHER MATTERS

2020?001?Federal Financial Reporting Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Defense Title: Conservation and Rehabilitation of Natural Resources on Military Installations CFDA #: 12.005 Award #: W9126G-20-2-0010 Award Period: 4/1/2020-3/31/2021 Estimated Questioned Costs: None Statement of Condition The Guild did not submit reports in accordance with the grant award agreement. Noted exceptions include: ? Request for Advance or Reimbursement (SF-270) reports were not submitted in a timely manner for quarters ending June 30 and December 31. ? Monthly expense reports were not submitted. Criteria As stated in the grant award agreement: ? ?The recipient shall use SF-270 to report the status of funds for all projects or programs. The form shall be submitted not later than 30 calendar days after the end of the specified reporting period (quarterly unless specified for a longer period in the award), and 90 days for annual and final reports, using form SF-425.? ? ?The NFE shall submit a monthly expense report detailing expenditures?.?. Effect The Guild is not in compliance with grant and federal award requirements. Cause A complete change in the accounting system coupled with key staff departures from the Wegner CPAs team and the global COVID-19 pandemic resulted in late submittal of monthly reports. Recommendation We recommend the Guild implement procedures to ensure compliance with grant and federal award requirements. View of Responsible Officials and Corrective Action Plan Over the last year, Guild staff and the team at Wegner CPAs have worked to improve our processes. We have established systems to ensure all future reports on time. Corrective Action Plan Timeline A corrective action plan has already been implemented. Each federal grant (and all other grants for that matter), now has a set of tasks within our accounting system that alerts the Wegner CPAs team and the Guild project manager when a report is due. Tasks (such as 270s and 425s) are entered when projects are first established. Then Guild and Wegner staff work together to ensure both financial and programmatic information is submitted on time. The executive director, Zander Evans, and the Wegner team have a weekly meeting designed to address any issues or problems that might have slipped through the cracks. Another back up system is Guild staff maintain close contact with our federal partners. It is not unusual for the Guild to have to respond to changes from our federal partners such as timeline adjustments due to federal budget negotiations. Maintaining close communication helps ensure we can react to their changing requirements. Designation of Employee Position Responsible for Meeting Deadline Zander Evans, Executive Director

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Full finding narrative

2020?001?Federal Financial Reporting Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Defense Title: Conservation and Rehabilitation of Natural Resources on Military Installations CFDA #: 12.005 Award #: W9126G-20-2-0010 Award Period: 4/1/2020-3/31/2021 Estimated Questioned Costs: None Statement of Condition The Guild did not submit reports in accordance with the grant award agreement. Noted exceptions include: ? Request for Advance or Reimbursement (SF-270) reports were not submitted in a timely manner for quarters ending June 30 and December 31. ? Monthly expense reports were not submitted. Criteria As stated in the grant award agreement: ? ?The recipient shall use SF-270 to report the status of funds for all projects or programs. The form shall be submitted not later than 30 calendar days after the end of the specified reporting period (quarterly unless specified for a longer period in the award), and 90 days for annual and final reports, using form SF-425.? ? ?The NFE shall submit a monthly expense report detailing expenditures?.?. Effect The Guild is not in compliance with grant and federal award requirements. Cause A complete change in the accounting system coupled with key staff departures from the Wegner CPAs team and the global COVID-19 pandemic resulted in late submittal of monthly reports. Recommendation We recommend the Guild implement procedures to ensure compliance with grant and federal award requirements. View of Responsible Officials and Corrective Action Plan Over the last year, Guild staff and the team at Wegner CPAs have worked to improve our processes. We have established systems to ensure all future reports on time. Corrective Action Plan Timeline A corrective action plan has already been implemented. Each federal grant (and all other grants for that matter), now has a set of tasks within our accounting system that alerts the Wegner CPAs team and the Guild project manager when a report is due. Tasks (such as 270s and 425s) are entered when projects are first established. Then Guild and Wegner staff work together to ensure both financial and programmatic information is submitted on time. The executive director, Zander Evans, and the Wegner team have a weekly meeting designed to address any issues or problems that might have slipped through the cracks. Another back up system is Guild staff maintain close contact with our federal partners. It is not unusual for the Guild to have to respond to changes from our federal partners such as timeline adjustments due to federal budget negotiations. Maintaining close communication helps ensure we can react to their changing requirements. Designation of Employee Position Responsible for Meeting Deadline Zander Evans, Executive Director

Corrective Action Plan

View of Responsible Officials and Corrective Action Plan Over the last year, Guild staff and the team at Wegner CPAs have worked to improve our processes. We have established systems to ensure all future reports on time. Corrective Action Plan Timeline A corrective action plan has already been implemented. Each federal grant (and all other grants for that matter), now has a set of tasks within our accounting system that alerts the Wegner CPAs team and the Guild project manager when a report is due. Tasks (such as 270s and 425s) are entered when projects are first established. Then Guild and Wegner staff work together to ensure both financial and programmatic information is submitted on time. The executive director, Zander Evans, and the Wegner team have a weekly meeting designed to address any issues or problems that might have slipped through the cracks. Another back up system is Guild staff maintain close contact with our federal partners. It is not unusual for the Guild to have to respond to changes from our federal partners such as timeline adjustments due to federal budget negotiations. Maintaining close communication helps ensure we can react to their changing requirements. Designation of Employee Position Responsible for Meeting Deadline Zander Evans, Executive Director

About Reporting →

FY 2019-12-31

$806,324 federal awards expendedNo findings recorded this year

FAC accepted this audit on May 18, 2020 — management decision was due November 18, 2020.

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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