grantcheck

Arizona · Nonprofit · under $2M in federal spending

TUCSON AUDUBON SOCIETY

TUCSON, AZ

The FY2023 single audit reports 1 finding: 1 repeat.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending December 31, 2024, it was due September 30, 2025, 395 days earlier. It is expected because the FY2023 audit reported $928,747 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 21 of 100 (FY2023 audit)

The sum of eight parts, each read from the audit. How the score works.

PartRulePointsMax
Material weaknesses8 points each024
Significant deficiencies3 points each09
Repeat findings5 points each515
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12612
Modified major-program opinionsqualified 8 each; any adverse or disclaimer 15015
Questioned costsknown amount of $25,000 or more, by share and dollars015
Going concernauditor included a going-concern paragraph55
Prior-year latenessprior-year audit late or not filed, scored only with a finding55
Score21100

Federal funding, FY2023

$928,747 in federal awards spent, across 4 programs. Largest funding agencies:

AgencySpent
Department of the Interior$928,747

FY2023 audit

FAC record
2023-12-GSAFAC-0000417966
Fiscal year end
December 31, 2023
Accepted by FAC
May 12, 2026; submitted 589 days after its due date (September 30, 2024)
Federal spending
$928,747 · 4 programs
Major programs
1
Going concern
The auditor included a going-concern paragraph.
Score
21 of 100

Finding 2023-003

repeat findingother findings

Program
NATIONAL PARK SERVICE CONSERVATION, PROTECTION, OUTREACH, AND EDUCATION (15.954)
Compliance requirement
Activities allowed or unallowed; Allowable costs/cost principles
Repeat
Chain of 3 audit years; prior finding 2022-004
FAC record
FY2023 audit on fac.gov
Finding text from the filing

Compliance Requirement: A/B

Condition: I noted that an indirect rate of 17.5% percent was charged to federal awards instead of the 10% rate approved in the grant awards during part of the year.

Criteria: 2 CFR 200.414, Indirect Costs, require non-Federal entities to apply the negotiated indirect cost rate, or the de minimis rate of 10% of modified total direct costs (MTDC) if elected and applicable, consistently to all eligible federal awards.

Cause and effect: The application of the incorrect indirect cost rate has resulted in unallowable charges to the federal award. This issue was corrected mid-year, but not retrospectively.

Recommendation: I recommend management ensure that the proper indirect cost rate is properly applied in accordance with the Uniform Guidance and ensures that appropriate costs are charged to the awards consistent with their federally approved budgets.

Views of Responsible Officials: Upon receiving results of the FY21 audit (completed in FY24), TAS’ Director of Finance was informed that the inclusion of the Biological Expertise line item on federal billing records (approximately 7.5% additional uplift) was not allowable as it was being calculated. TAS is allowed a 10% de minimis rate on noted FY22 Federal awards, some of which also included a Biological Expertise line item that is budgeted as an hourly rate. TAS had been calculating uplift amounts owed by simply adding the Biological Expertise (7.5%) to the de minimis rate (10%) for a total uplift of 17.5%. This was done at the direction and approval of our federal partners. However, due to Biological Expertise being entered in the federal and approved budgets as an hourly line item and not a percentage TAS was considered out of compliance by using this method of calculation. After the presentation of this finding in mid-2024, TAS adjusted federal billing for administrative expenses to the de minimis rate (10%) as a percentage, unless otherwise noted in the agreement.

Moving forward TAS will be billing the de minimus rate (10%) as a percentage, unless otherwise noted in the agreement.