FAC Explorer

Audit 305606

FY End
2023-09-30
Total Expended
$167.75M
Findings
8
Programs
2
Organization: Rfe/rl, Inc. (DC)
Year: 2023 Accepted: 2024-05-06
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395985 2023-002 Significant Deficiency - L
395986 2023-003 Significant Deficiency Yes I
395987 2023-002 Significant Deficiency - L
395988 2023-003 Significant Deficiency Yes I
972427 2023-002 Significant Deficiency - L
972428 2023-003 Significant Deficiency Yes I
972429 2023-002 Significant Deficiency - L
972430 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
90.500 International Broadcasting Independent Grantee Organizations $167.53M Yes 2
19.900 Aeeca/esf Pd Programs $225,142 - 2

Contacts

Name Title Type
JNXVYWEXC959 Karen Johnsen Auditee
2024576917 Jennifer McCahill 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: N Rate Explanation: 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. The Consolidated Entity has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. I The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of the Consolidated Entity under programs of the U.S. Government during 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 Consolidated Entity, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Consolidated Entity.
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: N Rate Explanation: 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. The Consolidated Entity has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. I Expenditures 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. The Consolidated Entity has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002: Reporting Federal Programs: All Programs Criteria: Grantor requires that the Consolidated Entity submit a monthly Federal Financial Report (FFR), SF-425, in accordance with the schedule indicated in its grant agreement, within 30 days following the end of the prior month. Grantor also requires that the Consolidated Entity submit programmatic reports in accordance with the schedules indicated in its grant agreements. Internal controls should provide for these reports to report the measurement of the recipient's performance to show achievement of program goals and objectives, share lessons learned, improve program outcomes, and foster adoption of promising practices (2 CFR §200.301(a)). Condition: During our audit, we noted several instances where Federal financial reports and programmatic reports were not submitted within the deadlines outlined in the grant agreements. Additionally, we noted some reports were still not filed as of the date of fieldwork. Cause: The Consolidated Entity did not have the proper internal controls in place around its grants management to ensure timely and accurate Federal financial reports as well as programmatic reports as part of compliance with the Federal regulations. Effect or Potential Effect: The Federal financial reports and programmatic reports according to the Federal award(s) may not be monitored, thus having potential unallowable costs. Questioned Costs: None noted. Context: The Federal financial reports and programmatic reports were not submitted on a timely basis. Identification as a Repeat Finding: Not applicable Recommendation: We recommend the Consolidated Entity develop proper internal controls to ensure appropriate tracking of reporting deadlines for all Federal awards to ensure the preparation and timely submission of all reports required under its Federal awards' terms and conditions.
Finding 2023-003
Finding 2023-003: Use of Sole-Sourced Justification for Procurement Federal Programs: All ProgramsCriteria: Under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.320(f) “Methods of procurement to be followed”, procurements by noncompetitive proposals (i.e. sole-sourced justification) may be used only when one or more of the following circumstances apply:  The item is available only from a single source;  The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;  The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or  After solicitation of a number of sources, competition is determined inadequate. Condition: Our audit work over various expenses disclosed instances of consultants and vendors hired under the sole-sourced justification method of procurement. Although the expenses were properly supported, the rationale for several sole-sourced selections was not properly documented and/or not always appeared to be reasonable. Cause: The Consolidated Entity was not in full compliance with sole-sourced justification requirements, as stated above, during the year ended September 30, 2023. Effect or Potential Effect: The Consolidated Entity could enter into contractual arrangements whereby they are not receiving the best value for the organization and/or in which there exists conflicts of interest. Ultimately, transparency with respect to these transactions could be compromised if the proper procurement actions are not followed. Questioned Costs: None noted. Context: The Consolidated Entity failed to consistently document its justification with respect to solesourced according to the above-noted requirements. Identification as a Repeat Finding: 2022-004 Recommendation: We recommend that the Consolidated Entity limit its use of sole-sourced justification based on the above-noted requirements. In cases where sole-sourced is appropriate, we recommend that the actions (or lack of actions) be properly and fully documented. The importance in maintaining a record of each procurement action is to support the Consolidated Entity’s due diligence process. We also believe this process helps identify any actual or potential conflicts of interest with prospective vendors and contractors.
Finding 2023-002
Finding 2023-002: Reporting Federal Programs: All Programs Criteria: Grantor requires that the Consolidated Entity submit a monthly Federal Financial Report (FFR), SF-425, in accordance with the schedule indicated in its grant agreement, within 30 days following the end of the prior month. Grantor also requires that the Consolidated Entity submit programmatic reports in accordance with the schedules indicated in its grant agreements. Internal controls should provide for these reports to report the measurement of the recipient's performance to show achievement of program goals and objectives, share lessons learned, improve program outcomes, and foster adoption of promising practices (2 CFR §200.301(a)). Condition: During our audit, we noted several instances where Federal financial reports and programmatic reports were not submitted within the deadlines outlined in the grant agreements. Additionally, we noted some reports were still not filed as of the date of fieldwork. Cause: The Consolidated Entity did not have the proper internal controls in place around its grants management to ensure timely and accurate Federal financial reports as well as programmatic reports as part of compliance with the Federal regulations. Effect or Potential Effect: The Federal financial reports and programmatic reports according to the Federal award(s) may not be monitored, thus having potential unallowable costs. Questioned Costs: None noted. Context: The Federal financial reports and programmatic reports were not submitted on a timely basis. Identification as a Repeat Finding: Not applicable Recommendation: We recommend the Consolidated Entity develop proper internal controls to ensure appropriate tracking of reporting deadlines for all Federal awards to ensure the preparation and timely submission of all reports required under its Federal awards' terms and conditions.
Finding 2023-003
Finding 2023-003: Use of Sole-Sourced Justification for Procurement Federal Programs: All ProgramsCriteria: Under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.320(f) “Methods of procurement to be followed”, procurements by noncompetitive proposals (i.e. sole-sourced justification) may be used only when one or more of the following circumstances apply:  The item is available only from a single source;  The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;  The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or  After solicitation of a number of sources, competition is determined inadequate. Condition: Our audit work over various expenses disclosed instances of consultants and vendors hired under the sole-sourced justification method of procurement. Although the expenses were properly supported, the rationale for several sole-sourced selections was not properly documented and/or not always appeared to be reasonable. Cause: The Consolidated Entity was not in full compliance with sole-sourced justification requirements, as stated above, during the year ended September 30, 2023. Effect or Potential Effect: The Consolidated Entity could enter into contractual arrangements whereby they are not receiving the best value for the organization and/or in which there exists conflicts of interest. Ultimately, transparency with respect to these transactions could be compromised if the proper procurement actions are not followed. Questioned Costs: None noted. Context: The Consolidated Entity failed to consistently document its justification with respect to solesourced according to the above-noted requirements. Identification as a Repeat Finding: 2022-004 Recommendation: We recommend that the Consolidated Entity limit its use of sole-sourced justification based on the above-noted requirements. In cases where sole-sourced is appropriate, we recommend that the actions (or lack of actions) be properly and fully documented. The importance in maintaining a record of each procurement action is to support the Consolidated Entity’s due diligence process. We also believe this process helps identify any actual or potential conflicts of interest with prospective vendors and contractors.
Finding 2023-002
Finding 2023-002: Reporting Federal Programs: All Programs Criteria: Grantor requires that the Consolidated Entity submit a monthly Federal Financial Report (FFR), SF-425, in accordance with the schedule indicated in its grant agreement, within 30 days following the end of the prior month. Grantor also requires that the Consolidated Entity submit programmatic reports in accordance with the schedules indicated in its grant agreements. Internal controls should provide for these reports to report the measurement of the recipient's performance to show achievement of program goals and objectives, share lessons learned, improve program outcomes, and foster adoption of promising practices (2 CFR §200.301(a)). Condition: During our audit, we noted several instances where Federal financial reports and programmatic reports were not submitted within the deadlines outlined in the grant agreements. Additionally, we noted some reports were still not filed as of the date of fieldwork. Cause: The Consolidated Entity did not have the proper internal controls in place around its grants management to ensure timely and accurate Federal financial reports as well as programmatic reports as part of compliance with the Federal regulations. Effect or Potential Effect: The Federal financial reports and programmatic reports according to the Federal award(s) may not be monitored, thus having potential unallowable costs. Questioned Costs: None noted. Context: The Federal financial reports and programmatic reports were not submitted on a timely basis. Identification as a Repeat Finding: Not applicable Recommendation: We recommend the Consolidated Entity develop proper internal controls to ensure appropriate tracking of reporting deadlines for all Federal awards to ensure the preparation and timely submission of all reports required under its Federal awards' terms and conditions.
Finding 2023-003
Finding 2023-003: Use of Sole-Sourced Justification for Procurement Federal Programs: All ProgramsCriteria: Under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.320(f) “Methods of procurement to be followed”, procurements by noncompetitive proposals (i.e. sole-sourced justification) may be used only when one or more of the following circumstances apply:  The item is available only from a single source;  The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;  The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or  After solicitation of a number of sources, competition is determined inadequate. Condition: Our audit work over various expenses disclosed instances of consultants and vendors hired under the sole-sourced justification method of procurement. Although the expenses were properly supported, the rationale for several sole-sourced selections was not properly documented and/or not always appeared to be reasonable. Cause: The Consolidated Entity was not in full compliance with sole-sourced justification requirements, as stated above, during the year ended September 30, 2023. Effect or Potential Effect: The Consolidated Entity could enter into contractual arrangements whereby they are not receiving the best value for the organization and/or in which there exists conflicts of interest. Ultimately, transparency with respect to these transactions could be compromised if the proper procurement actions are not followed. Questioned Costs: None noted. Context: The Consolidated Entity failed to consistently document its justification with respect to solesourced according to the above-noted requirements. Identification as a Repeat Finding: 2022-004 Recommendation: We recommend that the Consolidated Entity limit its use of sole-sourced justification based on the above-noted requirements. In cases where sole-sourced is appropriate, we recommend that the actions (or lack of actions) be properly and fully documented. The importance in maintaining a record of each procurement action is to support the Consolidated Entity’s due diligence process. We also believe this process helps identify any actual or potential conflicts of interest with prospective vendors and contractors.
Finding 2023-002
Finding 2023-002: Reporting Federal Programs: All Programs Criteria: Grantor requires that the Consolidated Entity submit a monthly Federal Financial Report (FFR), SF-425, in accordance with the schedule indicated in its grant agreement, within 30 days following the end of the prior month. Grantor also requires that the Consolidated Entity submit programmatic reports in accordance with the schedules indicated in its grant agreements. Internal controls should provide for these reports to report the measurement of the recipient's performance to show achievement of program goals and objectives, share lessons learned, improve program outcomes, and foster adoption of promising practices (2 CFR §200.301(a)). Condition: During our audit, we noted several instances where Federal financial reports and programmatic reports were not submitted within the deadlines outlined in the grant agreements. Additionally, we noted some reports were still not filed as of the date of fieldwork. Cause: The Consolidated Entity did not have the proper internal controls in place around its grants management to ensure timely and accurate Federal financial reports as well as programmatic reports as part of compliance with the Federal regulations. Effect or Potential Effect: The Federal financial reports and programmatic reports according to the Federal award(s) may not be monitored, thus having potential unallowable costs. Questioned Costs: None noted. Context: The Federal financial reports and programmatic reports were not submitted on a timely basis. Identification as a Repeat Finding: Not applicable Recommendation: We recommend the Consolidated Entity develop proper internal controls to ensure appropriate tracking of reporting deadlines for all Federal awards to ensure the preparation and timely submission of all reports required under its Federal awards' terms and conditions.
Finding 2023-003
Finding 2023-003: Use of Sole-Sourced Justification for Procurement Federal Programs: All ProgramsCriteria: Under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 200.320(f) “Methods of procurement to be followed”, procurements by noncompetitive proposals (i.e. sole-sourced justification) may be used only when one or more of the following circumstances apply:  The item is available only from a single source;  The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;  The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or  After solicitation of a number of sources, competition is determined inadequate. Condition: Our audit work over various expenses disclosed instances of consultants and vendors hired under the sole-sourced justification method of procurement. Although the expenses were properly supported, the rationale for several sole-sourced selections was not properly documented and/or not always appeared to be reasonable. Cause: The Consolidated Entity was not in full compliance with sole-sourced justification requirements, as stated above, during the year ended September 30, 2023. Effect or Potential Effect: The Consolidated Entity could enter into contractual arrangements whereby they are not receiving the best value for the organization and/or in which there exists conflicts of interest. Ultimately, transparency with respect to these transactions could be compromised if the proper procurement actions are not followed. Questioned Costs: None noted. Context: The Consolidated Entity failed to consistently document its justification with respect to solesourced according to the above-noted requirements. Identification as a Repeat Finding: 2022-004 Recommendation: We recommend that the Consolidated Entity limit its use of sole-sourced justification based on the above-noted requirements. In cases where sole-sourced is appropriate, we recommend that the actions (or lack of actions) be properly and fully documented. The importance in maintaining a record of each procurement action is to support the Consolidated Entity’s due diligence process. We also believe this process helps identify any actual or potential conflicts of interest with prospective vendors and contractors.