Audit 322691

FY End
2023-12-31
Total Expended
$1.85M
Findings
14
Programs
1
Organization: World Link INC (IA)
Year: 2023 Accepted: 2024-09-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
499830 2023-001 Material Weakness Yes L
499831 2023-001 Material Weakness Yes L
499832 2023-001 Material Weakness Yes L
499833 2023-001 Material Weakness Yes L
499834 2023-001 Material Weakness Yes L
499835 2023-001 Material Weakness Yes L
499836 2023-001 Material Weakness Yes L
1076272 2023-001 Material Weakness Yes L
1076273 2023-001 Material Weakness Yes L
1076274 2023-001 Material Weakness Yes L
1076275 2023-001 Material Weakness Yes L
1076276 2023-001 Material Weakness Yes L
1076277 2023-001 Material Weakness Yes L
1076278 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $11,572 Yes 1

Contacts

Name Title Type
EJ8QMK5KYKL8 Curtis Stutzman Auditee
8776564590 Ross Van Laar Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: World Link, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. There were no awards passed through to subrecipients.
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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: World Link, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of World Link, Inc. 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 World Link, Inc., it is not intended to and does not present the financial position, changes in financial position or cash flows of World Link, Inc.

Finding Details

Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.
Material Weakness and Compliance Finding U.S. Department of State - Citizen Exchanges – CFDA No. 19.415 Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF) Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline. Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely. Cause: The internal control system was not adequately designed to ensure audits were completed timely. Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards. Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end). Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.