FAC Explorer

Audit 339747

FY End
2023-09-30
Total Expended
$983,671
Findings
14
Programs
6
Organization: Center for Religion and Diplomacy, Inc. (DC)
Year: 2023 Accepted: 2025-01-24
Auditor: Aprio LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520162 2023-003 Significant Deficiency - P
520163 2023-003 Significant Deficiency - P
520164 2023-003 Significant Deficiency - P
520165 2023-003 Significant Deficiency - P
520166 2023-003 Significant Deficiency - P
520167 2023-003 Significant Deficiency - P
520168 2023-004 Significant Deficiency - M
1096604 2023-003 Significant Deficiency - P
1096605 2023-003 Significant Deficiency - P
1096606 2023-003 Significant Deficiency - P
1096607 2023-003 Significant Deficiency - P
1096608 2023-003 Significant Deficiency - P
1096609 2023-003 Significant Deficiency - P
1096610 2023-004 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
98.001 Usaid Foreign Assistance for Programs Overseas $320,746 - 1
97.132 Financial Assistance for Countering Violent Extremism $237,902 Yes 2
19.701 Global Counterterrorism Programs $168,273 Yes 1
19.222 Trans-Sahara Counterterrorism Partnership (tsctp) $116,877 - 1
19.121 Conflict and Stabilization Operations $87,600 - 1
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $52,273 - 1

Contacts

Name Title Type
KANHMK8HM9C4 Olga Batkhan Auditee
2405050841 Mark Robins 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. De Minimis Rate Used: N Rate Explanation: iMMAP Inc. has a federally negotiated indirect cost rate agreement. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Center for Religion and Diplomacy, Inc. DBA International Center for Religion and Diplomacy 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 Center for Religion and Diplomacy, Inc. DBA International Center for Religion and Diplomacy, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: iMMAP Inc. has a federally negotiated indirect cost rate agreement. 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
Title: Indirect Cost Rate 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. De Minimis Rate Used: N Rate Explanation: iMMAP Inc. has a federally negotiated indirect cost rate agreement. ICRD has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-004
2023-004: Significant deficiency over Subrecipient Monitoring Assistance listing number: 97.132 Agency: Department of Homeland Security Program: Targeted Violence and Terrorism Prevention Grant Program Grant Year: 2023 Criteria: According to, § 200.332(a) Requirements for pass-through entities, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes specified information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Condition: Certain required disclosures, including the assistance listing number, monitoring requirements, and audit requirements, were missing from the subaward. Cause: The subaward was prepared using a format more suited for a contract. Effect: Award requirements may not have been properly communicated to the subawardee. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements are prepared with the required information before they are finalized. Written processes and control should be developed of subawards and subrecipient monitoring. Utilize a checklist of required communications when completing the agreement to ensure all required elements are included. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-003
2023-003: Significant deficiency over preparation of the Schedule of Expenditures of Federal Awards Assistance listing number(s): All Agency: All Program: All Grant Year: 2023 Criteria: According to 2 CFR 200.510(b), the audit is responsible for the preparation of the Schedule of Expenditures of Federal Awards (SEFA). The SEFA must include, at a minimum, the information required by 2 CFR 200.510(b). Condition: One award was initially excluded from the Schedule of Expenditures of Federal Awards (SEFA) despite being a federal subaward. In addition, certain award balances were not correctly calculated by improperly excluding amounts already expended that will be reimbursed under the federal award, or improperly including amounts advanced and not yet expended. Cause: Balances on the schedule were calculated in-line with internal budgets rather than actual expenditures. Effect: The SEFA was not properly prepared for the year ended September 30, 2023. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements be reviewed to determine whether they are grants or contracts. Written policies and procedures should detail how the SEFA gets compiled to ensure proper and complete information. The calculations on the SEFA should be reviewed and approved by a supervisor and compared against expected balances. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding 2023-004
2023-004: Significant deficiency over Subrecipient Monitoring Assistance listing number: 97.132 Agency: Department of Homeland Security Program: Targeted Violence and Terrorism Prevention Grant Program Grant Year: 2023 Criteria: According to, § 200.332(a) Requirements for pass-through entities, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes specified information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Condition: Certain required disclosures, including the assistance listing number, monitoring requirements, and audit requirements, were missing from the subaward. Cause: The subaward was prepared using a format more suited for a contract. Effect: Award requirements may not have been properly communicated to the subawardee. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor’s recommendation: We recommend all agreements are prepared with the required information before they are finalized. Written processes and control should be developed of subawards and subrecipient monitoring. Utilize a checklist of required communications when completing the agreement to ensure all required elements are included. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.