FAC Explorer

Finding 1097423 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-01-31
Audit: 340868
Organization: Foundation for Democratic Development (DC)
Auditor: Rubino & Company Chartered

AI Summary

  • Core Issue: The data collection form for federal programs was not submitted on time due to system changes and external factors.
  • Impacted Requirements: The Organization failed to meet the nine-month submission deadline as required by Uniform Guidance.
  • Recommended Follow-Up: Ensure financial records are reconciled and closed promptly after year-end to facilitate timely submissions in the future.

Finding Text

2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2024 audit.

Categories

Reporting

Other Findings in this Audit

  • 520969 2022-003
    Significant Deficiency Repeat
  • 520970 2022-004
    Significant Deficiency Repeat
  • 520971 2022-003
    Significant Deficiency Repeat
  • 520972 2022-004
    Significant Deficiency Repeat
  • 520973 2022-003
    Significant Deficiency Repeat
  • 520974 2022-004
    Significant Deficiency Repeat
  • 520975 2022-003
    Significant Deficiency Repeat
  • 520976 2022-004
    Significant Deficiency Repeat
  • 520977 2022-003
    Significant Deficiency Repeat
  • 520978 2022-004
    Significant Deficiency Repeat
  • 520979 2022-003
    Significant Deficiency Repeat
  • 520980 2022-004
    Significant Deficiency Repeat
  • 520981 2022-003
    Significant Deficiency Repeat
  • 520982 2022-004
    Significant Deficiency Repeat
  • 520983 2022-003
    Significant Deficiency Repeat
  • 520984 2022-004
    Significant Deficiency Repeat
  • 520985 2022-003
    Significant Deficiency Repeat
  • 520986 2022-004
    Significant Deficiency Repeat
  • 520987 2022-003
    Significant Deficiency Repeat
  • 520988 2022-004
    Significant Deficiency Repeat
  • 520989 2022-003
    Significant Deficiency Repeat
  • 520990 2022-004
    Significant Deficiency Repeat
  • 520991 2022-003
    Significant Deficiency Repeat
  • 520992 2022-004
    Significant Deficiency Repeat
  • 520993 2022-003
    Significant Deficiency Repeat
  • 520994 2022-004
    Significant Deficiency Repeat
  • 520995 2022-003
    Significant Deficiency Repeat
  • 520996 2022-004
    Significant Deficiency Repeat
  • 520997 2022-003
    Significant Deficiency Repeat
  • 520998 2022-004
    Significant Deficiency Repeat
  • 520999 2022-003
    Significant Deficiency Repeat
  • 521000 2022-004
    Significant Deficiency Repeat
  • 1097411 2022-003
    Significant Deficiency Repeat
  • 1097412 2022-004
    Significant Deficiency Repeat
  • 1097413 2022-003
    Significant Deficiency Repeat
  • 1097414 2022-004
    Significant Deficiency Repeat
  • 1097415 2022-003
    Significant Deficiency Repeat
  • 1097416 2022-004
    Significant Deficiency Repeat
  • 1097417 2022-003
    Significant Deficiency Repeat
  • 1097418 2022-004
    Significant Deficiency Repeat
  • 1097419 2022-003
    Significant Deficiency Repeat
  • 1097420 2022-004
    Significant Deficiency Repeat
  • 1097421 2022-003
    Significant Deficiency Repeat
  • 1097422 2022-004
    Significant Deficiency Repeat
  • 1097424 2022-004
    Significant Deficiency Repeat
  • 1097425 2022-003
    Significant Deficiency Repeat
  • 1097426 2022-004
    Significant Deficiency Repeat
  • 1097427 2022-003
    Significant Deficiency Repeat
  • 1097428 2022-004
    Significant Deficiency Repeat
  • 1097429 2022-003
    Significant Deficiency Repeat
  • 1097430 2022-004
    Significant Deficiency Repeat
  • 1097431 2022-003
    Significant Deficiency Repeat
  • 1097432 2022-004
    Significant Deficiency Repeat
  • 1097433 2022-003
    Significant Deficiency Repeat
  • 1097434 2022-004
    Significant Deficiency Repeat
  • 1097435 2022-003
    Significant Deficiency Repeat
  • 1097436 2022-004
    Significant Deficiency Repeat
  • 1097437 2022-003
    Significant Deficiency Repeat
  • 1097438 2022-004
    Significant Deficiency Repeat
  • 1097439 2022-003
    Significant Deficiency Repeat
  • 1097440 2022-004
    Significant Deficiency Repeat
  • 1097441 2022-003
    Significant Deficiency Repeat
  • 1097442 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
98.U12 Civic Think Tank $251,595
19.345 Supporting Activism $162,952
19.345 Promoting Policy Research and Independent Media $140,718
19.345 Enhancing Public Access to Information $111,305
19.345 Supporting the Development of Democratic Processes $102,608
19.345 Supporting Investigative Journalism and Analysis $76,879
98.U11 Fighting Corruption with Art $42,532
19.345 Protection of Human Rights $28,528
19.345 Supporting Regional Activism $26,959
19.345 Series of Webinars and Panel Discussions $25,003
19.345 Supporting Frontline Human Rights Defenders and Incubating Grassroots Advocacy Organizations $24,410
19.345 Independent Internet Television $17,190
19.345 Defending the Rights of Young People $16,383
19.345 Supporting Grassroots Ngos $45
19.345 Digital Investigative Journalism and Training $-13