Audit 304185

Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) Federal program and award identification: All Identification as a Repeat Finding: Not a repeat finding Finding: The Organization did not file its annual 2022 Single Audit and Data Collection form timely. Criteria: The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Condition and context: Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed within the timeframe required by the Uniform Guidance. During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to be submitted to the FAC during 2024 for the fiscal year ended December 31, 2022. Cause: The ICDA was working with various funders to determine whether certain contracts were federally funded and therefore subject to the audit requirements of the Uniform Guidance. The organization did not receive final clarity on these questions until confirmation was received from one funder in October 2023 – after the due date of the reporting package. Sample size and population: Sampling was not applicable to this finding. Effect: Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources. Recommendation: We recommend in the future that the organization receive clarity as to their status of being a subrecipient or vendor as contracts are signed. Question Costs: None Views of Management and Corrective Action Plan: Management’s response is reported in the “Management’s Corrective Action Plan” at the end of this report. Contact Person: Medhat Adib, Chief Financial Officer

Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) Federal program and award identification: All Identification as a Repeat Finding: Not a repeat finding Finding: The Organization did not file its annual 2022 Single Audit and Data Collection form timely. Criteria: The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Condition and context: Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed within the timeframe required by the Uniform Guidance. During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to be submitted to the FAC during 2024 for the fiscal year ended December 31, 2022. Cause: The ICDA was working with various funders to determine whether certain contracts were federally funded and therefore subject to the audit requirements of the Uniform Guidance. The organization did not receive final clarity on these questions until confirmation was received from one funder in October 2023 – after the due date of the reporting package. Sample size and population: Sampling was not applicable to this finding. Effect: Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources. Recommendation: We recommend in the future that the organization receive clarity as to their status of being a subrecipient or vendor as contracts are signed. Question Costs: None Views of Management and Corrective Action Plan: Management’s response is reported in the “Management’s Corrective Action Plan” at the end of this report. Contact Person: Medhat Adib, Chief Financial Officer