FAC Explorer

Audit 344147

FY End
2024-05-31
Total Expended
$2.91M
Findings
4
Programs
1
Organization: American Near East Refugee Aid (DC)
Year: 2024 Accepted: 2025-02-27
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524727 2024-001 Significant Deficiency - L
524728 2024-001 Significant Deficiency - L
1101169 2024-001 Significant Deficiency - L
1101170 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program $1.79M Yes 1

Contacts

Name Title Type
F9FYCXXKFMH5 James Morgan Auditee
7574770413 Elisa Savva 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 expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: ANERA has approved a negotiated rate higher than the 10% de minimus indirect cost rate.ANERA has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of American Near East Refugee Aid (ANERA) under programs of the federal government for the year ended May 31, 2024. 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 ANERA, it is not intended to and does not present the financial position, changes in net assets or cash flows of ANERA.
Title: Summary of 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 expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: ANERA has approved a negotiated rate higher than the 10% de minimus indirect cost rate.ANERA has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, 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 expenses 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 expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: ANERA has approved a negotiated rate higher than the 10% de minimus indirect cost rate.ANERA has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance, ANERA has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001: Noncompliance with Rules and Regulations With Regards to Reporting Requirements Under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program 2022 federal award SPRMCO22CA0136 Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation. Condition: Anera did not submit the FFATA report for the subaward within the required timeframe. Cause: The failure to submit the report was due to lack of awareness of the reporting requirements. Questioned costs: None. Effect: Anera is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Repeat finding: No. Recommendation: Anera should submit the overdue FFATA report for the subaward to Americares as soon as possible, provide training to relevant staff on FFATA reporting requirements to prevent future occurrences, and implement stronger internal controls and monitoring mechanisms to ensure timely and accurate submission of all required reports. View of responsible officials of the Auditee: Anera concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001
Finding 2024-001: Noncompliance with Rules and Regulations With Regards to Reporting Requirements Under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program 2022 federal award SPRMCO22CA0136 Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation. Condition: Anera did not submit the FFATA report for the subaward within the required timeframe. Cause: The failure to submit the report was due to lack of awareness of the reporting requirements. Questioned costs: None. Effect: Anera is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Repeat finding: No. Recommendation: Anera should submit the overdue FFATA report for the subaward to Americares as soon as possible, provide training to relevant staff on FFATA reporting requirements to prevent future occurrences, and implement stronger internal controls and monitoring mechanisms to ensure timely and accurate submission of all required reports. View of responsible officials of the Auditee: Anera concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001
Finding 2024-001: Noncompliance with Rules and Regulations With Regards to Reporting Requirements Under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program 2022 federal award SPRMCO22CA0136 Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation. Condition: Anera did not submit the FFATA report for the subaward within the required timeframe. Cause: The failure to submit the report was due to lack of awareness of the reporting requirements. Questioned costs: None. Effect: Anera is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Repeat finding: No. Recommendation: Anera should submit the overdue FFATA report for the subaward to Americares as soon as possible, provide training to relevant staff on FFATA reporting requirements to prevent future occurrences, and implement stronger internal controls and monitoring mechanisms to ensure timely and accurate submission of all required reports. View of responsible officials of the Auditee: Anera concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001
Finding 2024-001: Noncompliance with Rules and Regulations With Regards to Reporting Requirements Under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program 2022 federal award SPRMCO22CA0136 Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation. Condition: Anera did not submit the FFATA report for the subaward within the required timeframe. Cause: The failure to submit the report was due to lack of awareness of the reporting requirements. Questioned costs: None. Effect: Anera is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Repeat finding: No. Recommendation: Anera should submit the overdue FFATA report for the subaward to Americares as soon as possible, provide training to relevant staff on FFATA reporting requirements to prevent future occurrences, and implement stronger internal controls and monitoring mechanisms to ensure timely and accurate submission of all required reports. View of responsible officials of the Auditee: Anera concurs with this finding and a response is included in the corrective action plan.