Finding 1075626 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-09-27
Audit: 321976
Organization: Operator Foundation (TX)
Auditor: Forvis Mazars US

AI Summary

  • Core Issue: Required Audit Certification Forms were not submitted on time by subrecipients of Internews.
  • Impacted Requirements: Timely submission of reports is mandated within 30 days after the end of the fiscal year.
  • Recommended Follow-Up: Strengthen internal controls and establish clear policies to ensure timely reporting to granting agencies.

Finding Text

Regional Democracy Program, 19.221; pass-through Internews and ASL19, Program Year 2023. SNEAAC20CA0044 and SNEAAC21CA3035; U.S. Department of State Criteria or Specific Requirement – Reporting – Subreceipients of Internews are required to submit a completed Audit Certification Form within 30 days of the end of each subrecipient fiscal year. Condition – The Organization’s controls did not ensure that required certification form was submitted timely. Questioned Costs – None. Context – Out of seventeen required reports, a sample of nine were selected for testing and one was not submitted timely. The sample was not intended to be, and was not, a statistically valid sample. Effect – Required reports were not submitted timely. Cause – The Organization did not have controls in place to monitor the submission deadlines for timely submission. Identification – as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should strengthen the internal controls as it related to submitting required reports to its granting agencies by establishing policies and procedures to ensure that reporting information is submitted timely. View of Responsible Officials and Planned Corrective Actions – We agree with the finding. See separate report for planned corrective actions.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
19.221 Regional Democracy Program $329,982
19.345 International Programs to Support Democracy, Human Rights and Labor $25,000