grantcheck

Colorado · Nonprofit · under $2M in federal spending

WESTERN LANDOWNERS ALLIANCE

DENVER, CO

The FY2024 single audit reports 1 finding: 1 significant deficiency.

Score: 3 of 100 (FY2024 audit)

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

PartRulePointsMax
Material weaknesses8 points each024
Significant deficiencies3 points each39
Repeat findings5 points each015
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12012
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 paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding05
Score3100

Federal funding, FY2024

$1,064,056 in federal awards spent, across 9 programs. Largest funding agencies:

AgencySpent
Department of Agriculture$864,334
Department of the Interior$199,722

FY2024 audit

FAC record
2024-12-GSAFAC-0000379634
Fiscal year end
December 31, 2024
Accepted by FAC
September 4, 2025
Federal spending
$1,064,056 · 9 programs
Major programs
1
Score
3 of 100

Finding 2024-001

significant deficiencyother matters

Program
ENVIRONMENTAL QUALITY INCENTIVES PROGRAM (10.912); FISH AND WILDLIFE CLUSTER (15.611); LANDOWNER INCENTIVE (15.633); NATIONAL FISH AND WILDLIFE FOUNDATION (10.683); RANGELAND RESOURCE MANAGEMENT (15.237); REGIONAL CONSERVATION PARTNERSHIP PROGRAM (10.932); SOIL AND WATER CONSERVATION (10.902); SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION (10.215); WILDFIRE CRISIS STRATEGY LANDSCAPES (10.724)
Compliance requirement
Other
FAC record
FY2024 audit on fac.gov
Finding text from the filing

2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency

Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA).

Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies.

Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200).

Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance.

Questioned Costs: None noted.

Repeat Finding: Not a repeat finding.

Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods.

View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.