FAC Explorer

Audit 39239

FY End
2022-09-30
Total Expended
$2.34M
Findings
6
Programs
1
Organization: Refugee Solidarity Network, Inc. (NY)
Year: 2022 Accepted: 2023-06-30
Auditor: Sax CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41713 2022-001 Significant Deficiency - C
41714 2022-001 Significant Deficiency - C
41715 2022-001 Significant Deficiency - C
618155 2022-001 Significant Deficiency - C
618156 2022-001 Significant Deficiency - C
618157 2022-001 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
19.519 Overseas Refugee Assistance Program for Near East and South Asia $148,444 Yes 1

Contacts

Name Title Type
EDEMKNU3AV81 Zaid Hydari Auditee
2026027748 David Ashenfarb Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance. Under federal cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: RSN has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of RSN under programs of the federal government for the year ended September 30, 2022. The information in this 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). Because the schedule presents only a selected portion of the operations of RSN, it is not intended to and does not present the financial position, changes in net assets or cash flows of RSN.
Title: Sub-Recipients Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance. Under federal cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: RSN has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The following sub-recipient received federal awards: Expenditures toCFDA #Program TitleSub-RecipientSub-Recipients19.519Overseas Refugee AssistanceProgram for Near EastRefugee Rights Turkey, Inc.$1,237,011

Finding Details

Finding 2022-001
2022-001 ? Cash Management Program: AL # 19.519 ? Overseas Refugee Assistance Program for Near East, Direct Award Number: SPRMC021CA3120, SPRMCO22CA0166 Sponsor Agency: U.S. Department of State Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the US Treasury. The non-federal agency must demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability. The non-Federal entity must disburse funds available before requesting additional cash payments. Citation: 2 CFR 200.305 Condition: RSN does not have written procedures as required as outlined above. The process RSN uses to make requests for advance payments is to perform a detailed analysis of all expenses anticipated for the quarter. Cause: As a small entity, formal policies were not considered feasible. Effect: There is a risk that the time elapsing between transfer of funds from the U.S. Treasury and the disbursements to vendors may not be minimized. Questioned Costs: None. Context: The amount of cash on hand at the end of each period prior to a drawdown ranged from $12,777 to $174,531 on contract SPRMCO21CA3120. Cash on hand at year end for contract SPRMCO22CAO166 was $485,741. Repeat Finding: No Recommendation: We recommend that management create written procedures to minimize the time elapsing between transfer of funds from the U.S. Treasury. Requests for quarterly advances should factor in cash unspent at the end of the most recent period. Views of Responsible Officials: See Corrective Action Plan attached.
Finding 2022-001
2022-001 ? Cash Management Program: AL # 19.519 ? Overseas Refugee Assistance Program for Near East, Direct Award Number: SPRMC021CA3120, SPRMCO22CA0166 Sponsor Agency: U.S. Department of State Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the US Treasury. The non-federal agency must demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability. The non-Federal entity must disburse funds available before requesting additional cash payments. Citation: 2 CFR 200.305 Condition: RSN does not have written procedures as required as outlined above. The process RSN uses to make requests for advance payments is to perform a detailed analysis of all expenses anticipated for the quarter. Cause: As a small entity, formal policies were not considered feasible. Effect: There is a risk that the time elapsing between transfer of funds from the U.S. Treasury and the disbursements to vendors may not be minimized. Questioned Costs: None. Context: The amount of cash on hand at the end of each period prior to a drawdown ranged from $12,777 to $174,531 on contract SPRMCO21CA3120. Cash on hand at year end for contract SPRMCO22CAO166 was $485,741. Repeat Finding: No Recommendation: We recommend that management create written procedures to minimize the time elapsing between transfer of funds from the U.S. Treasury. Requests for quarterly advances should factor in cash unspent at the end of the most recent period. Views of Responsible Officials: See Corrective Action Plan attached.
Finding 2022-001
2022-001 ? Cash Management Program: AL # 19.519 ? Overseas Refugee Assistance Program for Near East, Direct Award Number: SPRMC021CA3120, SPRMCO22CA0166 Sponsor Agency: U.S. Department of State Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the US Treasury. The non-federal agency must demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability. The non-Federal entity must disburse funds available before requesting additional cash payments. Citation: 2 CFR 200.305 Condition: RSN does not have written procedures as required as outlined above. The process RSN uses to make requests for advance payments is to perform a detailed analysis of all expenses anticipated for the quarter. Cause: As a small entity, formal policies were not considered feasible. Effect: There is a risk that the time elapsing between transfer of funds from the U.S. Treasury and the disbursements to vendors may not be minimized. Questioned Costs: None. Context: The amount of cash on hand at the end of each period prior to a drawdown ranged from $12,777 to $174,531 on contract SPRMCO21CA3120. Cash on hand at year end for contract SPRMCO22CAO166 was $485,741. Repeat Finding: No Recommendation: We recommend that management create written procedures to minimize the time elapsing between transfer of funds from the U.S. Treasury. Requests for quarterly advances should factor in cash unspent at the end of the most recent period. Views of Responsible Officials: See Corrective Action Plan attached.
Finding 2022-001
2022-001 ? Cash Management Program: AL # 19.519 ? Overseas Refugee Assistance Program for Near East, Direct Award Number: SPRMC021CA3120, SPRMCO22CA0166 Sponsor Agency: U.S. Department of State Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the US Treasury. The non-federal agency must demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability. The non-Federal entity must disburse funds available before requesting additional cash payments. Citation: 2 CFR 200.305 Condition: RSN does not have written procedures as required as outlined above. The process RSN uses to make requests for advance payments is to perform a detailed analysis of all expenses anticipated for the quarter. Cause: As a small entity, formal policies were not considered feasible. Effect: There is a risk that the time elapsing between transfer of funds from the U.S. Treasury and the disbursements to vendors may not be minimized. Questioned Costs: None. Context: The amount of cash on hand at the end of each period prior to a drawdown ranged from $12,777 to $174,531 on contract SPRMCO21CA3120. Cash on hand at year end for contract SPRMCO22CAO166 was $485,741. Repeat Finding: No Recommendation: We recommend that management create written procedures to minimize the time elapsing between transfer of funds from the U.S. Treasury. Requests for quarterly advances should factor in cash unspent at the end of the most recent period. Views of Responsible Officials: See Corrective Action Plan attached.
Finding 2022-001
2022-001 ? Cash Management Program: AL # 19.519 ? Overseas Refugee Assistance Program for Near East, Direct Award Number: SPRMC021CA3120, SPRMCO22CA0166 Sponsor Agency: U.S. Department of State Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the US Treasury. The non-federal agency must demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability. The non-Federal entity must disburse funds available before requesting additional cash payments. Citation: 2 CFR 200.305 Condition: RSN does not have written procedures as required as outlined above. The process RSN uses to make requests for advance payments is to perform a detailed analysis of all expenses anticipated for the quarter. Cause: As a small entity, formal policies were not considered feasible. Effect: There is a risk that the time elapsing between transfer of funds from the U.S. Treasury and the disbursements to vendors may not be minimized. Questioned Costs: None. Context: The amount of cash on hand at the end of each period prior to a drawdown ranged from $12,777 to $174,531 on contract SPRMCO21CA3120. Cash on hand at year end for contract SPRMCO22CAO166 was $485,741. Repeat Finding: No Recommendation: We recommend that management create written procedures to minimize the time elapsing between transfer of funds from the U.S. Treasury. Requests for quarterly advances should factor in cash unspent at the end of the most recent period. Views of Responsible Officials: See Corrective Action Plan attached.
Finding 2022-001
2022-001 ? Cash Management Program: AL # 19.519 ? Overseas Refugee Assistance Program for Near East, Direct Award Number: SPRMC021CA3120, SPRMCO22CA0166 Sponsor Agency: U.S. Department of State Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the US Treasury. The non-federal agency must demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the non-Federal entity, and financial management systems that meet the standards for fund control and accountability. The non-Federal entity must disburse funds available before requesting additional cash payments. Citation: 2 CFR 200.305 Condition: RSN does not have written procedures as required as outlined above. The process RSN uses to make requests for advance payments is to perform a detailed analysis of all expenses anticipated for the quarter. Cause: As a small entity, formal policies were not considered feasible. Effect: There is a risk that the time elapsing between transfer of funds from the U.S. Treasury and the disbursements to vendors may not be minimized. Questioned Costs: None. Context: The amount of cash on hand at the end of each period prior to a drawdown ranged from $12,777 to $174,531 on contract SPRMCO21CA3120. Cash on hand at year end for contract SPRMCO22CAO166 was $485,741. Repeat Finding: No Recommendation: We recommend that management create written procedures to minimize the time elapsing between transfer of funds from the U.S. Treasury. Requests for quarterly advances should factor in cash unspent at the end of the most recent period. Views of Responsible Officials: See Corrective Action Plan attached.