Finding 1123613 (2024-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: Management did not include FFATA reporting requirements in subrecipient monitoring policies.
  • Impacted Requirements: Compliance with the Federal Funding Accountability and Transparency Act (FFATA) for sub-grants over $30,000.
  • Recommended Follow-Up: Update training for program personnel and ensure timely FFATA filings are completed.

Finding Text

Finding 2024-003: Reporting Agency and award: U.S. Department of State - Education and Leadership Development for Young Afghan Women: CFDA No. 19.801 Questioned costs: None. Criteria: The Federal Funding Accountability and Transparency Act, as codified in 2 CFR Part 170, requires prime awardees awarded a federal grant to file a Federal Funding Accountability and Transparency Act (FFATA) report when the prime awardee awards any sub-grant equal to or greater than $30,000. Condition: During our testing of the subrecipient for the major program, we concluded management did not address the FFATA reporting requirements as part of its subrecipient monitoring policies. Questioned Costs: No questioned costs identified. Context: This is a condition identified during our testing of the compliance requirements for subrecipient monitoring. This internal control matter could result in noncompliance with certain federal awards. Cause: Asian University for Women (AUW) Support Foundation did not comply with FFATA reporting requirements. Effect: Failure to comply with the FFATA requirement may put the grant funding at risk due to noncompliance under the Uniform Guidance. Recommendation: We recommend management immediately update its training to its program personnel to ensure FFATA requirements are clearly and accurately addressed; and any necessary FFATA filings are immediately filed. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 547170 2024-002
    Material Weakness
  • 547171 2024-003
    Material Weakness
  • 547172 2024-004
    Material Weakness
  • 1123612 2024-002
    Material Weakness
  • 1123614 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
19.801 Office of Global Women's Issues $2.14M
19.345 International Programs to Support Democracy, Human Rights and Labor $300,000