FAC Explorer

Audit 346792

FY End
2023-12-31
Total Expended
$37.64M
Findings
68
Programs
4
Organization: Action Against Hunger - USA (NY)
Year: 2023 Accepted: 2025-03-19
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528739 2023-002 Significant Deficiency - L
528740 2023-003 Significant Deficiency - M
528741 2023-002 Significant Deficiency - L
528742 2023-003 Significant Deficiency - M
528743 2023-002 Significant Deficiency - L
528744 2023-003 Significant Deficiency - M
528745 2023-002 Significant Deficiency - L
528746 2023-003 Significant Deficiency - M
528747 2023-002 Significant Deficiency - L
528748 2023-003 Significant Deficiency - M
528749 2023-002 Significant Deficiency - L
528750 2023-003 Significant Deficiency - M
528751 2023-002 Significant Deficiency - L
528752 2023-003 Significant Deficiency - M
528753 2023-002 Significant Deficiency - L
528754 2023-003 Significant Deficiency - M
528755 2023-002 Significant Deficiency - L
528756 2023-003 Significant Deficiency - M
528757 2023-002 Significant Deficiency - L
528758 2023-003 Significant Deficiency - M
528759 2023-002 Significant Deficiency - L
528760 2023-003 Significant Deficiency - M
528761 2023-002 Significant Deficiency - L
528762 2023-003 Significant Deficiency - M
528763 2023-002 Significant Deficiency - L
528764 2023-003 Significant Deficiency - M
528765 2023-002 Significant Deficiency - L
528766 2023-003 Significant Deficiency - M
528767 2023-002 Significant Deficiency - L
528768 2023-003 Significant Deficiency - M
528769 2023-002 Significant Deficiency - L
528770 2023-003 Significant Deficiency - M
528771 2023-002 Significant Deficiency - L
528772 2023-003 Significant Deficiency - M
1105181 2023-002 Significant Deficiency - L
1105182 2023-003 Significant Deficiency - M
1105183 2023-002 Significant Deficiency - L
1105184 2023-003 Significant Deficiency - M
1105185 2023-002 Significant Deficiency - L
1105186 2023-003 Significant Deficiency - M
1105187 2023-002 Significant Deficiency - L
1105188 2023-003 Significant Deficiency - M
1105189 2023-002 Significant Deficiency - L
1105190 2023-003 Significant Deficiency - M
1105191 2023-002 Significant Deficiency - L
1105192 2023-003 Significant Deficiency - M
1105193 2023-002 Significant Deficiency - L
1105194 2023-003 Significant Deficiency - M
1105195 2023-002 Significant Deficiency - L
1105196 2023-003 Significant Deficiency - M
1105197 2023-002 Significant Deficiency - L
1105198 2023-003 Significant Deficiency - M
1105199 2023-002 Significant Deficiency - L
1105200 2023-003 Significant Deficiency - M
1105201 2023-002 Significant Deficiency - L
1105202 2023-003 Significant Deficiency - M
1105203 2023-002 Significant Deficiency - L
1105204 2023-003 Significant Deficiency - M
1105205 2023-002 Significant Deficiency - L
1105206 2023-003 Significant Deficiency - M
1105207 2023-002 Significant Deficiency - L
1105208 2023-003 Significant Deficiency - M
1105209 2023-002 Significant Deficiency - L
1105210 2023-003 Significant Deficiency - M
1105211 2023-002 Significant Deficiency - L
1105212 2023-003 Significant Deficiency - M
1105213 2023-002 Significant Deficiency - L
1105214 2023-003 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
98.001 Usaid Foreign Assistance for Programs Overseas $1.84M Yes 2
98.008 Food for Peace Emergency Program (ep) $1.16M Yes 0
19.517 Overseas Refugee Assistance Programs for Africa $652,747 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $2,046 - 0

Contacts

Name Title Type
XSBRGVKAEEG1 Raji Kalra Auditee
2129677800 Max Manley 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. Action Against Hunger - USA has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of Action Against Hunger - USA under programs of the Federal Government for the year ended December 31, 2023. Information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) . The Schedule presents only a selected portion of the operations of Action Against Hunger - USA; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of Action Against Hunger - USA.
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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. Action Against Hunger - USA has elected not to use the 10-percent de minimis indirect cost rate as allowed under 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. Action Against Hunger - USA 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: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.
Finding 2023-002
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted 2 cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None. Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements.
Finding 2023-003
Finding 2023-003: Subrecipient Monitoring – Review of Audit Reports Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.332 discuss requirements for pass-through entities. Among these requirements are that passthrough entities must verify that a subrecipient is audited as required by 2 CFR 200 Subpart F. Condition: We noted an instance in which there was no evidence of Action Against Hunger’s review of a subrecipient’s audit report. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with subaward monitoring requirements may lead to withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None.Context: Our sample consisted of three subawards. We noted the condition for one of the three subawards tested. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management implement a standardized process whereby all sub-awardees are required to submit their annual audit reports to Action Against Hunger – USA for review, or confirm that they were not subject to an audit under 2 CFR 200 Subpart F.