FAC Explorer

Audit 359204

FY End
2024-12-31
Total Expended
$107.87M
Findings
2
Programs
11
Organization: Path (WA)
Year: 2024 Accepted: 2025-06-18
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565360 2024-001 Significant Deficiency Yes M
1141802 2024-001 Significant Deficiency Yes M

Programs

ALN Program Spent Major Findings
98.001 Usaid Foreign Assistance for Programs Overseas $1.84M - 0
93.067 Global Aids $1.31M Yes 0
93.494 Global Tuberculosis:developing,evaluating,implementing Evidence-Based and Innovative Approaches to Find, Cure, and Prevent Tuberculosis Globally $825,134 - 0
98.RD United States Agency for International Development $709,976 - 0
93.RD Department of Health and Human Services, National Institutes of Health $322,692 Yes 0
98.RD Usaid Foreign Assistance for Programs Overseas $173,758 Yes 0
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $122,021 - 0
93.989 International Research and Research Training $110,215 Yes 0
93.865 Child Health and Human Development Extramural Research $35,586 Yes 0
93.855 Allergy and Infectious Diseases Research $27,200 Yes 0
93.350 National Center for Advancing Translational Sciences $18,504 Yes 0

Contacts

Name Title Type
PD3VNAABZJL7 Kelly Priestley Auditee
2062853500 Andrew Prather Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: PATH has not elected to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule reflect indirect costs allocated based on PATH's current actual negotiated indirect cocst rate agreement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of PATH under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of PATH, it is not intended to and does not present the financial position, changes in net assets or cash flows of PATH.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: PATH has not elected to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule reflect indirect costs allocated based on PATH's current actual negotiated indirect cocst rate agreement. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: PATH has not elected to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule reflect indirect costs allocated based on PATH's current actual negotiated indirect cocst rate agreement. PATH has not elected to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule reflect indirect costs allocated based on PATH's current actual negotiated indirect cost rate agreement.

Finding Details

Finding 2024-001
Finding 2024-001 Significant deficiency in internal control over compliance related to reporting for the Federal Funding Accountability and Transparency Act. Federal Agency: United States Agency for International Development Program Title: USAID Malaria Vaccine Assistance Listing Number: 98.AID-7200AA20C00017 Award Number: 7200AA20C00017 Award Period: 06/18/2020 through 06/17/2026 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282) (FFATA) that are codified in Title 2 U.S. Code of Federal Regulations, Part 170 ‐ Reporting Subaward and Executive Compensation Information. The prime awardee is required to file a FFATA sub‐award report by the end of the month following the month in which the prime recipient awards any sub‐grant in total greater than or equal to $30,000. The report must be filed in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition/Context The Organization has an established a process by which to perform FFATA reporting. Among the 10 sub-awards we tested, we found that documentation supporting the FFATA filing indicates late submissions for 2 of the selections. Both were existing sub-awards that were amended during the year. Transactions tested 10, Sub-Award Not Reported 0, Reported Not Timely 2, Sub-Award Amount Incorrect N/A, Sub-Award Missing Key Elements N/A Dollar Amount of Tested Transactions $11,068,072, Sub-Award Not Reported $-, Reported Not Timely $204,097, Sub-Aard Amount Incorrect N/A, Sub-Award Missing Key Elements N/A Cause The late submissions were due to the Organization’s periodic review process not effectively identifying and resolving delinquent FFATA filings. Effect The Organization did not comply with the FFATA sub-award reporting requirements that are codified in Title 2 U.S. Code of Federal Regulations. Questioned Costs None. Repeat Finding Elements of this finding are a repeat of some of the matters noted in Finding 2023-002. Recommendations We recommend management review the timing and frequency of its review process over FFATA filings to ensure all filings are submitted in a timely manner. Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2024-001
Finding 2024-001 Significant deficiency in internal control over compliance related to reporting for the Federal Funding Accountability and Transparency Act. Federal Agency: United States Agency for International Development Program Title: USAID Malaria Vaccine Assistance Listing Number: 98.AID-7200AA20C00017 Award Number: 7200AA20C00017 Award Period: 06/18/2020 through 06/17/2026 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282) (FFATA) that are codified in Title 2 U.S. Code of Federal Regulations, Part 170 ‐ Reporting Subaward and Executive Compensation Information. The prime awardee is required to file a FFATA sub‐award report by the end of the month following the month in which the prime recipient awards any sub‐grant in total greater than or equal to $30,000. The report must be filed in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition/Context The Organization has an established a process by which to perform FFATA reporting. Among the 10 sub-awards we tested, we found that documentation supporting the FFATA filing indicates late submissions for 2 of the selections. Both were existing sub-awards that were amended during the year. Transactions tested 10, Sub-Award Not Reported 0, Reported Not Timely 2, Sub-Award Amount Incorrect N/A, Sub-Award Missing Key Elements N/A Dollar Amount of Tested Transactions $11,068,072, Sub-Award Not Reported $-, Reported Not Timely $204,097, Sub-Aard Amount Incorrect N/A, Sub-Award Missing Key Elements N/A Cause The late submissions were due to the Organization’s periodic review process not effectively identifying and resolving delinquent FFATA filings. Effect The Organization did not comply with the FFATA sub-award reporting requirements that are codified in Title 2 U.S. Code of Federal Regulations. Questioned Costs None. Repeat Finding Elements of this finding are a repeat of some of the matters noted in Finding 2023-002. Recommendations We recommend management review the timing and frequency of its review process over FFATA filings to ensure all filings are submitted in a timely manner. Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.