FAC Explorer

Audit 321976

FY End
2023-12-31
Total Expended
$858,777
Findings
2
Programs
2
Organization: Operator Foundation (TX)
Year: 2023 Accepted: 2024-09-27
Auditor: Forvis Mazars US

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499184 2023-001 - - L
1075626 2023-001 - - L

Programs

ALN Program Spent Major Findings
19.221 Regional Democracy Program $329,982 Yes 0
19.345 International Programs to Support Democracy, Human Rights and Labor $25,000 - 0

Contacts

Name Title Type
MFR8AWC2D8T3 Melissa Mason Auditee
5129983651 Makayla Matheson 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 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: Y Rate Explanation: Operator Foundation has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Operator Foundation under programs of the federal government for the year ended December 31, 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 Operator Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Operator Foundation.

Finding Details

Finding 2023-001
Regional Democracy Program, 19.221; pass-through Internews and ASL19, Program Year 2023. SNEAAC20CA0044 and SNEAAC21CA3035; U.S. Department of State Criteria or Specific Requirement – Reporting – Subreceipients of Internews are required to submit a completed Audit Certification Form within 30 days of the end of each subrecipient fiscal year. Condition – The Organization’s controls did not ensure that required certification form was submitted timely. Questioned Costs – None. Context – Out of seventeen required reports, a sample of nine were selected for testing and one was not submitted timely. The sample was not intended to be, and was not, a statistically valid sample. Effect – Required reports were not submitted timely. Cause – The Organization did not have controls in place to monitor the submission deadlines for timely submission. Identification – as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should strengthen the internal controls as it related to submitting required reports to its granting agencies by establishing policies and procedures to ensure that reporting information is submitted timely. View of Responsible Officials and Planned Corrective Actions – We agree with the finding. See separate report for planned corrective actions.
Finding 2023-001
Regional Democracy Program, 19.221; pass-through Internews and ASL19, Program Year 2023. SNEAAC20CA0044 and SNEAAC21CA3035; U.S. Department of State Criteria or Specific Requirement – Reporting – Subreceipients of Internews are required to submit a completed Audit Certification Form within 30 days of the end of each subrecipient fiscal year. Condition – The Organization’s controls did not ensure that required certification form was submitted timely. Questioned Costs – None. Context – Out of seventeen required reports, a sample of nine were selected for testing and one was not submitted timely. The sample was not intended to be, and was not, a statistically valid sample. Effect – Required reports were not submitted timely. Cause – The Organization did not have controls in place to monitor the submission deadlines for timely submission. Identification – as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should strengthen the internal controls as it related to submitting required reports to its granting agencies by establishing policies and procedures to ensure that reporting information is submitted timely. View of Responsible Officials and Planned Corrective Actions – We agree with the finding. See separate report for planned corrective actions.