FAC Explorer

Audit 6567

FY End
2023-06-30
Total Expended
$3.63M
Findings
10
Programs
5
Organization: African Wildlife Foundation, Inc. (DC)
Year: 2023 Accepted: 2023-12-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4255 2023-001 Significant Deficiency - I
4256 2023-001 Significant Deficiency - I
4257 2023-001 Significant Deficiency - I
4258 2023-001 Significant Deficiency - I
4259 2023-001 Significant Deficiency - I
580697 2023-001 Significant Deficiency - I
580698 2023-001 Significant Deficiency - I
580699 2023-001 Significant Deficiency - I
580700 2023-001 Significant Deficiency - I
580701 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.684 International Forestry Programs $348,512 - 0
98.001 Usaid Foreign Assistance for Programs Overseas $114,583 Yes 1
19.705 Trans-National Crime $89,692 - 0
15.679 Combating Wildlife Trafficking $59,201 - 0
19.040 Public Diplomacy Programs $25,273 - 0

Contacts

Name Title Type
LYQGALLVEST8 Richard Holly Auditee
2029393341 Marie Caputo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of African Wildlife Foundation and Subsidiaries (AWF) under programs of the federal government for the year ended June 30, 2023. 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 AWF it is not intended to and does not present the financial position, changes in net assets, or cash flows of AWF. SUMMARY OF SIGNIFICANT 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: AWF has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Agency for International Development Federal Program Name: Collaboration for African Biodiversity (ABCG III) Assistance Listing Number: 98.001 Federal Award Identification Number and Year: 7200AA20FA0032 - 2023 Pass-Through Agency: World Resources Institute Pass-Through Number(s): FAA-7200AA20FA0032 Award Period: October 1, 2020 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: In accordance with § 200.213 and §180.300, Suspension and Debarment, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Non-federal entities must either check for exclusions in the System for Award Management (SAM); collect certification from the entity, or add a clause or condition to the covered transaction with the entity prior to entering into a covered transaction. In addition, in accordance with §180.415(b), non-federal entities cannot renew or extend covered transactions (other than no-cost time extension) with any excluded person, or under which an excluded person is a principal unless the nonfederal entity obtains an exception under §180.135. Condition: For one sample for award FAA-7200AA20FA0032, we noted that there was no evidence showing that the suspension and debarment verification occurred before the transaction with the vendor was initiated, although evidence suggested that it had been completed thereafter, and the vendor was not suspended or debarred. Questioned costs: None Context: This is a condition based on testing of AWF's compliance with specified requirements. The prevalence of the finding is detailed in the condition section above. Cause: AWF personnel did not retain proper documentation to ensure proper suspension and debarment validations were performed. Effect: Failure to perform procurement procedures in accordance with AWF's documented policies and procurement procedures outlined in the Uniform Administrative Requirements could result in the procurement being disallowed. Failure to verify that a vendor is not suspended or debarred could result in transactions involving unreasonable costs or result in unintentionally entering into a contract with an entity that is barred from performing work for the federal government. Repeat Finding: No Recommendation: We recommend management to ensure retention of evidence to include dates of when suspension and debarment verifications are performed. Views of responsible officials: There is no disagreement with the audit finding.