Audit 46212

FY End
2022-09-30
Total Expended
$321.20M
Findings
18
Programs
2
Year: 2022 Accepted: 2023-02-14
Auditor: Rsm US LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
45543 2022-001 - Yes M
45544 2022-001 - Yes M
45545 2022-001 - Yes M
45546 2022-001 - Yes M
45547 2022-001 - Yes M
45548 2022-001 - Yes M
45549 2022-001 - Yes M
45550 2022-001 - Yes M
45551 2022-001 - Yes M
621985 2022-001 - Yes M
621986 2022-001 - Yes M
621987 2022-001 - Yes M
621988 2022-001 - Yes M
621989 2022-001 - Yes M
621990 2022-001 - Yes M
621991 2022-001 - Yes M
621992 2022-001 - Yes M
621993 2022-001 - Yes M

Programs

Contacts

Name Title Type
KH6TMX6EA148 Emily Saab Auditee
2023789700 Elisa Savva Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of National Endowment for Democracy (the Endowment) 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of the Endowment, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Endowment. De Minimis Rate Used: N Rate Explanation: The Endowment has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, 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 adjustment or credits made in the normal course of business to amounts reported in prior years.
Title: Reconciliation of Expenses Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of National Endowment for Democracy (the Endowment) 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of the Endowment, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Endowment. De Minimis Rate Used: N Rate Explanation: The Endowment has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. A reconciliation of total expenditures as listed in the schedule of expenditures of federal awards to expenses listed on the statement of activities is as follows: [See actual report for table information]

Finding Details

Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.
Finding 2022-001: Noncompliance with Rules and Regulations with regards to Reporting Requirements under the Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of State, Assistance Listing Number 19.345 Criteria: Under the requirements of the Federal Funding and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation (FAR). Condition and context: The Endowment works with sub awardees and some of its awards require compliance with the FFATA requirement. Even though NED is aware of the FFATA requirement, NED does not report its subawards in the required system. Questioned costs: None Repeat finding: Yes Effect: The Endowment is in non-compliance with FFATA reporting requirements. No other reporting issues noted. Cause: The Endowment works with many grantees that work in high-risk countries and concluded that complying with the requirement, would put its grantees at risk. Recommendation: We recommend management continues to work with its grant officers to obtain a waiver and implement procedures to ensure grants are evaluated for reporting requirements under FFATA and if required, the reporting is completed within the required timeframe required. View of responsible officials and planned corrective actions: Management acknowledges the FFATA requirement and will continue working with the grant officers. See corrective action plan 2022.