EIN: 943140861
UEI: CSB4S1J9L678
Audited by: McDonald Jacobs, P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 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 December 2, 2025 (271 days ago).
What is a management decision? →FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
FAC accepted this audit on June 13, 2023 — management decision was due December 13, 2023.
One progress report tested was submitted four days after the deadline. Context: Two progress reports and one billing report were required per the agreement during the year under audit. Cause: The late submission was an oversight by the management team. Effect: Funding agency could consider the late filing a breach of contract. Questioned Costs: None. Recommendation: There should be calendar system that tracks due dates of all reports to ensure timely submission. In addition, all reports should be reviewed by a second individual prior to submission. Management?s Response: Management will implement a tracking process to help manage report submission deadlines.
Show full finding ▾Hide full finding ▴Finding # 2022-001: Type: Immaterial noncompliance Assistance Listing Number: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Requirement: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. Condition: One progress report tested was submitted four days after the deadline. Context: Two progress reports and one billing report were required per the agreement during the year under audit. Cause: The late submission was an oversight by the management team. Effect: Funding agency could consider the late filing a breach of contract. Questioned Costs: None. Recommendation: There should be calendar system that tracks due dates of all reports to ensure timely submission. In addition, all reports should be reviewed by a second individual prior to submission. Management?s Response: Management will implement a tracking process to help manage report submission deadlines.
Columbia Land Trust respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact Person of Columbia Land Trust: Amy Costello, Chief of Staff Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: January 01, 2022 through December 31, 2022. The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2022-001: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Immaterial Noncompliance: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. One progress report tested was submitted four days after the deadline. Corrective Action: Management will implement a tracking process to help manage report submission deadlines. Anticipated Completion Date: June 30, 2023
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
FAC accepted this audit on August 25, 2020 — management decision was due February 25, 2021.
FAC accepted this audit on June 3, 2018 — management decision was due December 3, 2018.
FAC accepted this audit on June 13, 2017 — management decision was due December 13, 2017.
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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