FAC Explorer

Audit 20785

FY End
2022-12-31
Total Expended
$1.04M
Findings
2
Programs
1
Organization: International Social Service United States of America Branch, Inc. (MD)
Year: 2022 Accepted: 2023-07-15
Auditor: Tait Weller & Baker

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24093 2022-001 - - L
600535 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.579 U.s. Repatriation $1.04M Yes 1

Contacts

Name Title Type
VTTHVCKBM6M5 Julie Rosicky Auditee
4434511220 Karen Vento Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of International Social Service, United States of America Branch, Inc. (ISS-USA) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general-purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. ISS-USA did not pass any awards through to subrecipients

Finding Details

Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022-001: Reporting Federal Program: Repatriation Program Federal Agency: U.S. Department of Health and Human Services CFDA Number: 93.579 Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Condition: It was noted during the audit that the cumulative expense amount reported on the quarterly FFR reports did not reconcile with the actual expenses incurred in that period. Questioned Costs: None Cause: Accounting oversight Effect: ISS-USA did not operate in accordance with the reporting compliance requirement. Perspective Information: We consider the audit finding to be an isolated instance. ISS-USA has a strong history of compliance with the reporting requirements of the Repatriation program. Identification of Repeat Findings: This is not a repeat finding. Recommendation: ISS-USA should enhance procedures to ensure the FFR SF-425 reconciles with the financial accounting information systems before quarterly reports are filed.
Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022-001: Reporting Federal Program: Repatriation Program Federal Agency: U.S. Department of Health and Human Services CFDA Number: 93.579 Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Condition: It was noted during the audit that the cumulative expense amount reported on the quarterly FFR reports did not reconcile with the actual expenses incurred in that period. Questioned Costs: None Cause: Accounting oversight Effect: ISS-USA did not operate in accordance with the reporting compliance requirement. Perspective Information: We consider the audit finding to be an isolated instance. ISS-USA has a strong history of compliance with the reporting requirements of the Repatriation program. Identification of Repeat Findings: This is not a repeat finding. Recommendation: ISS-USA should enhance procedures to ensure the FFR SF-425 reconciles with the financial accounting information systems before quarterly reports are filed.