FAC Explorer

Audit 16122

FY End
2023-09-30
Total Expended
$1.85M
Findings
2
Programs
1
Organization: Women's Refugee Commission, Inc. (NY)
Year: 2023 Accepted: 2024-02-07
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366493 2023-001 Significant Deficiency - M
942935 2023-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
19.522 Overseas Refugee Assistance Programs for Strategic Global Priorities $1.85M Yes 1

Contacts

Name Title Type
EGUZYBD1PV23 Eldar Kekic Auditee
9173923316 Susan Colladay Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. WRC has elected to use the 10- percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of WRC under programs of the Federal Government for the year ended September 30, 2023. Information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) . The Schedule presents only a selected portion of the operations of WRC; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of WRC.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. WRC has elected to use the 10- percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. WRC has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Reconciliation of Schedule of Expenditures of Federal Awards to Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. WRC has elected to use the 10- percent de minimis indirect cost rate as allowed under the Uniform Guidance. Support from government grants as reported on the accompanying Statement of Activities and Changes in Net Assets totaled $2,273,582 for the year ended September 30, 2023. Since this amount does not agree to the Schedule, following is a reconciliation of the Schedule to the total support from government grants for the year ended September 30, 2023: Federal expenditures reported on the Schedule $ 1,853,590 Non-Federal expenditures (foreign government grants) 419,992 TOTAL SUPPORT FROM GOVERNMENT GRANTS $ 2,273,582

Finding Details

Finding 2023-001
Finding 2023-001: Subrecipient Monitoring and Reporting Federal Programs: Assistance Listing Number #19.522 Criteria: As stated in 2 CFR 200.331 part (b), all pass-through entities must evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring procedures to prescribe to each individual subrecipient. Also, as noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: A full and complete risk assessment for each potential subrecipient was not documented for two subrecipients in our sample. In addition, WRC did not register their subawards in FSRS. Cause: WRC did not document the risk assessment procedures it performed and did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: WRC could inadvertently engage in relationships with subrecipients of higher risk without the appropriate level of oversight (i.e. monitoring) to ensure subrecipients are expending funds in accordance with the provisions and terms of the subaward. Also, WRC failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: WRC did not document the risk assessments it performed on the two subrecipients in our sample and did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that WRC ensure that risk assessment procedures over its subrecipients are performed and documented prior to providing subawards. Based on these risk assessments, WRC should assign a risk level to each subrecipient and then determine the monitoring tools to apply based on these risk levels. We also recommend that WRC update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and WRC should ensure subawards are reported in FSRS within the required time-frame.
Finding 2023-001
Finding 2023-001: Subrecipient Monitoring and Reporting Federal Programs: Assistance Listing Number #19.522 Criteria: As stated in 2 CFR 200.331 part (b), all pass-through entities must evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring procedures to prescribe to each individual subrecipient. Also, as noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: A full and complete risk assessment for each potential subrecipient was not documented for two subrecipients in our sample. In addition, WRC did not register their subawards in FSRS. Cause: WRC did not document the risk assessment procedures it performed and did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: WRC could inadvertently engage in relationships with subrecipients of higher risk without the appropriate level of oversight (i.e. monitoring) to ensure subrecipients are expending funds in accordance with the provisions and terms of the subaward. Also, WRC failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: WRC did not document the risk assessments it performed on the two subrecipients in our sample and did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that WRC ensure that risk assessment procedures over its subrecipients are performed and documented prior to providing subawards. Based on these risk assessments, WRC should assign a risk level to each subrecipient and then determine the monitoring tools to apply based on these risk levels. We also recommend that WRC update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and WRC should ensure subawards are reported in FSRS within the required time-frame.