EIN: 910982918
UEI: RV4JRKY9B6J9
Audited by: MCDONALD JACOBS PC
Oversight agency: 11 [Department of Commerce]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 March 29, 2026 (155 days ago).
What is a management decision? →FAC accepted this audit on July 29, 2024 — management decision was due January 29, 2025.
FAC accepted this audit on August 6, 2023 — management decision was due February 6, 2024.
FAC accepted this audit on July 20, 2022 — management decision was due January 20, 2023.
Requirement: In accordance with the contract and Uniform Guidance 200.305, cash draws must be as close as is administratively feasible to the actual disbursement by the non-federal entity. Condition/Context: The Council received the second one-year extension on its contract and drew down the remaining balance so it would not lose access to the funds. The December 2021 draw of approximately $500,000 was fully spent by March 2022. Cause: Management drew down the balance of the grant so as to not lose access to the funds. Effect: A material adjustment to the financial statements was identified. There was no significant program income earned on the advanced draw. Questioned Costs: None. Recommendation: The Council should continue their policy of drawing funds more closely to the time of disbursements. If circumstances warrant an exception, management should inquire of the funding agency of the course of action.
Show full finding ▾Hide full finding ▴Requirement: In accordance with the contract and Uniform Guidance 200.305, cash draws must be as close as is administratively feasible to the actual disbursement by the non-federal entity. Condition/Context: The Council received the second one-year extension on its contract and drew down the remaining balance so it would not lose access to the funds. The December 2021 draw of approximately $500,000 was fully spent by March 2022. Cause: Management drew down the balance of the grant so as to not lose access to the funds. Effect: A material adjustment to the financial statements was identified. There was no significant program income earned on the advanced draw. Questioned Costs: None. Recommendation: The Council should continue their policy of drawing funds more closely to the time of disbursements. If circumstances warrant an exception, management should inquire of the funding agency of the course of action.
Contact Person of Pacific Fishery Management Council: Patricia Crouse, Administrative Officer Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: January 1, 2021 through December 31, 2021. The finding from the December 31, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding # 2021-001 Financial Reporting: Material Noncompliance, Material Weakness over Compliance Federal Award: Material Noncompliance, Material Weakness over Compliance U.S. Department of Commerce 11.441 Regional Fishery Management Councils Finding: The Council received a one-time extension on its contract and drew down the remaining balance so it would not lose access to the funds. This resulted in a material adjustment to the financial statements. The December 2021 draw of approximately $500,000 was fully spent by March 2022. Recommendation: The Council should continue their policy of drawing funds more closely to the time of disbursements. If circumstances warrant an exception, management should inquire of the funding agency of the course of action. Corrective Action: The final draw from the 2015-2019 Grant was on December 27, 2021, which were the remaining funds in the ASAP Account. Staff intention was to utilize the remaining funds to 1) pay for final expenses resulting from invoices that would be coming in in the next 2 months and 2) deposit any remaining funds into our leave account ? which is allowable per our grant request. Staff originally understood that the funds would not be available after the end of the calendar year, or the end of the Grant end date. This understanding was erroneous and we have clarified appropriate procedures. In particular, Council staff has communicated with their Grants Manager to confirm how to draw funds between end of grant and close out date, for similar future circumstances. Anticipated Completion Date June 30, 2022
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
FAC accepted this audit on June 23, 2020 — management decision was due December 23, 2020.
FAC accepted this audit on July 16, 2019 — management decision was due January 16, 2020.
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
FAC accepted this audit on July 5, 2017 — management decision was due January 5, 2018.
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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