FAC Explorer

Audit 28455

FY End
2022-09-30
Total Expended
$16.79M
Findings
2
Programs
7
Organization: Global Ties U.s. (DC)
Year: 2022 Accepted: 2023-06-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38316 2022-001 Significant Deficiency Yes L
614758 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
19.402 Professional and Cultural Exchange Programs - International Visitor Leadership Program $11.69M Yes 1
19.452 International Exchange Alumni Programs $595,330 - 0
19.703 Criminal Justice Systems $350,385 - 0
19.017 Environmental and Scientific Partnerships and Programs $306,707 - 0
19.040 Public Diplomacy Programs $173,325 Yes 0
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $101,729 - 0
19.021 Investing in People in the Middle East and North Africa $2,076 - 0

Contacts

Name Title Type
QN9AW5J8C5B6 John Seong Auditee
2405798497 Marie Caputo Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4RECONCILIATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Global Ties U.S. and Affiliate (Global Ties) under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Global Ties U.S., it is not intended to, and does not, present the financial position, changes in net assets, or cash flow of Global Ties U.S.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. A reconciliation of the Schedule to the consolidated statement of activities for the year ended September 30, 2022 is as follows: Expenditures per Schedule of Expenditures of Federal Awards $16,786,649 Plus: Unspent Funds Reversed in FY22 - Less Nonfederal Grants Unspent in FY22 (471) Grants and Contracts per the Consolidated Statement of Activities $16,786,178

Finding Details

Finding 2022-001
2022 ? 001 Reporting, Federal Funding Accountability and Transparency Act Federal agency: U.S. Department of State, Professional and Cultural Exchange Programs Federal program title: International Visitor Leadership Program CFDA Number: 19.402 Award Period: January 1, 2020 ? June 30, 2022; February 2, 2022 ? June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: As noted in 2 CFR Part 170, the 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 (FFATA) Subaward Reporting System (FSRS) and report subaward data through FSRS no later than the end of the month following the month in which the obligation was made. Condition: During our testing, we noted Global Ties U.S. did not register all the original and subsequent first tier subawards of $30,000 or more in FSRS within the requirement timeline. Questioned costs: None Context: FFATA reporting was not submitted in FSRS. Cause: During the fiscal year under audit, Global Ties U.S. received several tranches of the direct award and distributed them to all the subrecipients. Due to the volume of the disbursement activity required to fulfil the obligations under this awards, the organization did not have sufficient staffing to comply with FFATA reporting requirements within the specified deadlines throughout the year. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Effect: Global Ties U.S could fail to ensure that subrecipients are in compliance with the federal award requirements. Recommendation: We recommend Global Ties U.S. design controls to ensure all first tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, Global Ties U.S. should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following: ? Subaward date ? Subaward UEI number ? Subaward amount ? Subaward obligation/action date ? Subaward number ? Subaward report submission date. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Reporting, Federal Funding Accountability and Transparency Act Federal agency: U.S. Department of State, Professional and Cultural Exchange Programs Federal program title: International Visitor Leadership Program CFDA Number: 19.402 Award Period: January 1, 2020 ? June 30, 2022; February 2, 2022 ? June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: As noted in 2 CFR Part 170, the 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 (FFATA) Subaward Reporting System (FSRS) and report subaward data through FSRS no later than the end of the month following the month in which the obligation was made. Condition: During our testing, we noted Global Ties U.S. did not register all the original and subsequent first tier subawards of $30,000 or more in FSRS within the requirement timeline. Questioned costs: None Context: FFATA reporting was not submitted in FSRS. Cause: During the fiscal year under audit, Global Ties U.S. received several tranches of the direct award and distributed them to all the subrecipients. Due to the volume of the disbursement activity required to fulfil the obligations under this awards, the organization did not have sufficient staffing to comply with FFATA reporting requirements within the specified deadlines throughout the year. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Effect: Global Ties U.S could fail to ensure that subrecipients are in compliance with the federal award requirements. Recommendation: We recommend Global Ties U.S. design controls to ensure all first tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, Global Ties U.S. should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following: ? Subaward date ? Subaward UEI number ? Subaward amount ? Subaward obligation/action date ? Subaward number ? Subaward report submission date. Views of responsible officials: There is no disagreement with the audit finding.