Cascade Columbia Fisheries Enhancement GroupNon-Profit

2024-001 – Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency. Condition: The SF-SAC single audit data collection form for the year ended December 31, 2024, was not submitted to the Federal Audit Clearinghouse by the required deadline by the Organization. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF- SAC) must be submitted to the Federal Audit Clearing house within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Organization was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the Organization attempt to meet the annual filing requirements.

2024-002 – Reporting (Significant Deficiencies in Internal Control over Compliance) Condition: We noted that in fiscal year 2024, the Organization did not submit the annual federal financial report (SF - 425) under ALN#15.517 Fish and Wildlife Coordination Act Grant on time. The October 2023 - September 2024 report was filed on January 22, 2025, after the December 29, 2024 due date. Criteria: As required under ALN#15.517 (Fish and Wildlife Coordination Act), the grantee must submit timely annual federal financial report (SF - 425) by the required due dates, as shown in the table above. Cause: The Organization did not have adequate monitoring controls to ensure the timely completion and submission of required reports. Effect: The Organization is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Auditor's Recommendation: We recommend that the Organization strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.