FAC Explorer

Audit 376737

FY End
2025-06-30
Total Expended
$6.87M
Findings
1
Programs
3
Organization: American Film Institute (CA)
Year: 2025 Accepted: 2025-12-19
Auditor: SINGERLEWAK LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165859 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $6.68M Yes 1
45.149 PROMOTION OF THE HUMANITIES DIVISION OF PRESERVATION AND ACCESS $166,666 Yes 0
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $20,000 Yes 0

Contacts

Name Title Type
CWC8EAJ3TDR4 Lang Fredrickson Auditee
3238567600 Karen Miessner Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the American Film Institute (AFI) under programs of the federal government for the year ended June 30, 2025. 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 AFI, it is not intended to and does not, present the financial position, activities, or cash flows of AFI.

Finding Details

Finding 2025-002
Eligibility Finding Type: Significant deficiency in Internal Controls over Compliance and Compliance Federal Program and AL number: Student Financial Assistance Program: Federal Direct Student Loans (84.268) Criteria: Per 34 CFR § 668.33, to be eligible for Title IV federal student aid, a student must be a U.S. citizen or eligible noncitizen. Condition and context: AFI disbursed Federal Direct Loans to a student who did not meet U.S. citizenship or eligible noncitizen requirements and was not authorized under federal regulations to receive Title IV assistance. Cause: The internal controls over determining international student eligibility were ineffective. Effect: Federal funds were disbursed to an ineligible student resulting in noncompliance with 34 CFR § 668.33 and questioned costs totaling $145,442. Questioned Costs: $145,442 of which $61,468 was awarded in award year 2023 – 2024 and $83,974 for award year 2024 – 2025. The entire balance was returned to the Department of Education in May 2025. Repeat finding: No Recommendation: We recommend AFI to update its internal controls to verify citizenship and eligibility status prior to disbursement. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.