FAC Explorer

Audit 294218

FY End
2023-09-30
Total Expended
$362.05M
Findings
24
Programs
2
Organization: National Endowment for Democracy (DC)
Year: 2023 Accepted: 2024-03-08
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374501 2023-001 Significant Deficiency Yes L
374502 2023-001 Significant Deficiency Yes L
374503 2023-001 Significant Deficiency Yes L
374504 2023-001 Significant Deficiency Yes L
374505 2023-001 Significant Deficiency Yes L
374506 2023-001 Significant Deficiency Yes L
374507 2023-001 Significant Deficiency Yes L
374508 2023-001 Significant Deficiency Yes L
374509 2023-001 Significant Deficiency Yes L
374510 2023-001 Significant Deficiency Yes L
374511 2023-001 Significant Deficiency Yes L
374512 2023-001 Significant Deficiency Yes L
950943 2023-001 Significant Deficiency Yes L
950944 2023-001 Significant Deficiency Yes L
950945 2023-001 Significant Deficiency Yes L
950946 2023-001 Significant Deficiency Yes L
950947 2023-001 Significant Deficiency Yes L
950948 2023-001 Significant Deficiency Yes L
950949 2023-001 Significant Deficiency Yes L
950950 2023-001 Significant Deficiency Yes L
950951 2023-001 Significant Deficiency Yes L
950952 2023-001 Significant Deficiency Yes L
950953 2023-001 Significant Deficiency Yes L
950954 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
19.345 International Programs to Support Democracy, Human Rights and Labor $1.96M Yes 1
19.666 Eur/ace National Endowment for Democracy Small Grants $343,366 - 0

Contacts

Name Title Type
KH6TMX6EA148 Rebecca Varghese Auditee
7038142224 Robert H. Billig Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, 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 adjustment or credits made in the normal course of business to amounts reported in prior years. De Minimis Rate Used: N Rate Explanation: The Endowment has not elected to use the 10% de minimus indirect cost rate per CFR 200.414 as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of National Endowment for Democracy (the Endowment) under programs of the federal government for the year ended September 30, 2023. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Endowment, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Endowment.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, 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 adjustment or credits made in the normal course of business to amounts reported in prior years. De Minimis Rate Used: N Rate Explanation: The Endowment has not elected to use the 10% de minimus indirect cost rate per CFR 200.414 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, 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 adjustment or credits made in the normal course of business to amounts reported in prior years.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, 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 adjustment or credits made in the normal course of business to amounts reported in prior years. De Minimis Rate Used: N Rate Explanation: The Endowment has not elected to use the 10% de minimus indirect cost rate per CFR 200.414 as allowed under the Uniform Guidance. The Endowment has not elected to use the 10% de minimus indirect cost rate per CFR 200.414 as allowed under the Uniform Guidance.
Title: Reconciliation of Expenses Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, 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 adjustment or credits made in the normal course of business to amounts reported in prior years. De Minimis Rate Used: N Rate Explanation: The Endowment has not elected to use the 10% de minimus indirect cost rate per CFR 200.414 as allowed under the Uniform Guidance. A reconciliation of total expenditures as listed in the schedule of expenditures of federal awards to expenses listed on the statement of activities is as follows

Finding Details

Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.
Finding 2023-001
Finding 2023-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA).Agency and Award: U.S. Department of State, Assistance Listing Number 19.345.Criteria: Under the requirements of the FFATA (Pub. L. No. 109‑282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though the Endowment is aware of the FFATA requirement, the Endowment does not report its subawards in the required system.Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk.Questioned costs: None.Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted.Repeat finding: Yes, reported as Finding 2022-001.Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and the reporting is completed within the required timeframe.View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2023.