Audit 47485

FY End
2022-12-31
Total Expended
$8.59M
Findings
4
Programs
7
Year: 2022 Accepted: 2023-06-28
Auditor: Rsm US LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
48823 2022-001 Significant Deficiency - I
48824 2022-001 Significant Deficiency - I
625265 2022-001 Significant Deficiency - I
625266 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
19.040 Public Diplomacy Programs $2.14M Yes 1
19.221 Iran Assistance Program $847,144 - 0
19.900 Aeeca/esf Pd Programs $652,844 Yes 1
19.501 Public Diplomacy Programs for Afghanistan and Pakistan $130,952 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $109,624 - 0
19.441 Eca - American Spaces $61,268 - 0
19.021 Investing in People in the Middle East and North Africa $8,154 - 0

Contacts

Name Title Type
RB7UQ5B9DFK7 Sarah Willis Auditee
2023935641 Elisa Savva Auditor
No contacts on file

Notes to SEFA

Title: Note1.Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following 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. De Minimis Rate Used: N Rate Explanation: IWPR has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Institute for War & Peace Reporting (US) (IWPR) under programs of the federal government for the year ended December 31, 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 the operations of IWPR, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of IWPR.

Finding Details

Finding 2022-001: Suspension/Disbarment Searches Assistance listing number and name: 19.040 ? Public Diplomacy Programs 19.900 - AEECA/ESF PD Programs Year: 2022 Federal agency: U.S. Department of State Criteria: Per 2 CFR section 200.214, non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180, which restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition and context: During our audit, we noted that IWPR did not perform timely, the search whether vendors were suspended or debarred, prior to payments. The searches were ultimately performed in 2023 but not during the procurement process in 2022 as required by the internal policy that vetting should be carried out prior to the procurement. This was rectified by performing ?post dated? vetting which confirmed IWPR did not support suspended or debarred parties. Cause: IWRP was aware of the requirement but due to turnover in the staff, this was not performed in timely manner. Effect: Vendors used could have been used for services performed as part of the federal award whilst suspended or disbarred. No vendors used were suspended or disbarred and thus there are no questioned costs. Repeat finding: No. Questioned costs: None noted. Recommendation: We recommend that management reviews periodically, if there is staff turnover, that the searches as part of its initial procurement processes and controls and retain documentation for each vendor. Views of responsible officials and planned corrective actions: Management acknowledges the finding and has implemented correction actions. See corrective action plan.
Finding 2022-001: Suspension/Disbarment Searches Assistance listing number and name: 19.040 ? Public Diplomacy Programs 19.900 - AEECA/ESF PD Programs Year: 2022 Federal agency: U.S. Department of State Criteria: Per 2 CFR section 200.214, non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180, which restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition and context: During our audit, we noted that IWPR did not perform timely, the search whether vendors were suspended or debarred, prior to payments. The searches were ultimately performed in 2023 but not during the procurement process in 2022 as required by the internal policy that vetting should be carried out prior to the procurement. This was rectified by performing ?post dated? vetting which confirmed IWPR did not support suspended or debarred parties. Cause: IWRP was aware of the requirement but due to turnover in the staff, this was not performed in timely manner. Effect: Vendors used could have been used for services performed as part of the federal award whilst suspended or disbarred. No vendors used were suspended or disbarred and thus there are no questioned costs. Repeat finding: No. Questioned costs: None noted. Recommendation: We recommend that management reviews periodically, if there is staff turnover, that the searches as part of its initial procurement processes and controls and retain documentation for each vendor. Views of responsible officials and planned corrective actions: Management acknowledges the finding and has implemented correction actions. See corrective action plan.
Finding 2022-001: Suspension/Disbarment Searches Assistance listing number and name: 19.040 ? Public Diplomacy Programs 19.900 - AEECA/ESF PD Programs Year: 2022 Federal agency: U.S. Department of State Criteria: Per 2 CFR section 200.214, non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180, which restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition and context: During our audit, we noted that IWPR did not perform timely, the search whether vendors were suspended or debarred, prior to payments. The searches were ultimately performed in 2023 but not during the procurement process in 2022 as required by the internal policy that vetting should be carried out prior to the procurement. This was rectified by performing ?post dated? vetting which confirmed IWPR did not support suspended or debarred parties. Cause: IWRP was aware of the requirement but due to turnover in the staff, this was not performed in timely manner. Effect: Vendors used could have been used for services performed as part of the federal award whilst suspended or disbarred. No vendors used were suspended or disbarred and thus there are no questioned costs. Repeat finding: No. Questioned costs: None noted. Recommendation: We recommend that management reviews periodically, if there is staff turnover, that the searches as part of its initial procurement processes and controls and retain documentation for each vendor. Views of responsible officials and planned corrective actions: Management acknowledges the finding and has implemented correction actions. See corrective action plan.
Finding 2022-001: Suspension/Disbarment Searches Assistance listing number and name: 19.040 ? Public Diplomacy Programs 19.900 - AEECA/ESF PD Programs Year: 2022 Federal agency: U.S. Department of State Criteria: Per 2 CFR section 200.214, non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180, which restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition and context: During our audit, we noted that IWPR did not perform timely, the search whether vendors were suspended or debarred, prior to payments. The searches were ultimately performed in 2023 but not during the procurement process in 2022 as required by the internal policy that vetting should be carried out prior to the procurement. This was rectified by performing ?post dated? vetting which confirmed IWPR did not support suspended or debarred parties. Cause: IWRP was aware of the requirement but due to turnover in the staff, this was not performed in timely manner. Effect: Vendors used could have been used for services performed as part of the federal award whilst suspended or disbarred. No vendors used were suspended or disbarred and thus there are no questioned costs. Repeat finding: No. Questioned costs: None noted. Recommendation: We recommend that management reviews periodically, if there is staff turnover, that the searches as part of its initial procurement processes and controls and retain documentation for each vendor. Views of responsible officials and planned corrective actions: Management acknowledges the finding and has implemented correction actions. See corrective action plan.