FAC Explorer

Audit 369210

FY End
2024-12-31
Total Expended
$994,971
Findings
1
Programs
4
Organization: Women for Afghan Women, INC (NY)
Year: 2024 Accepted: 2025-09-30
Auditor: Emerging Consulting Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156820 2024-001 Material Weakness Yes J

Programs

ALN Program Spent Major Findings
93.576 Refugee and Entrant Assistance Discretionary Grants $294,310 Yes 0
97.010 Citizenship Education and Training $189,571 Yes 1
16.889 Grants for Outreach and Services to Underserved Populations $158,614 Yes 0
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $129,604 Yes 0

Contacts

Name Title Type
TGWNWSGED383 Nataliia Skalii Auditee
9295195994 Naeem Hasanyar Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditure of federal awards (the Schedule) includes the federal grant activity of WAW under programs of the federal government for the year ending December 31, 2024. The information in the schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Because, the Schedule presents only a selected portion of the operations Women for Afghan Women, Inc., it is not intended to and does not present their financial position, changes in net assets, or cashflows.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. WAW charges 10% indirect costs to all federal awards.
Women for Afghan Women Inc. is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code in United States. Accordingly, no provision for federal, state or local income taxes has been recorded.

Finding Details

Finding 2024-001
During the review of the federal awards samples related to salaries, we noted that WAW used the same percentage of staff time allocation in the projects’ budget as the basis for the allocation of salary costs to various projects, including the federal awards. The applicable federal regulations, 2 CFR 200, require that “charges to federal awards for salaries must be based on the records that accurately reflect the work performed”, such as actual hours worked, rather than based on estimated hours from the project budget. However, WAW provided after-the-fact annual certification of time/salary charged to federal grants, which supports the hours charged to federal awards and is certified by their US Country Director.