Finding 1140284 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-06-04
Audit: 358064
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The reporting package and data collection form for the year ended December 31, 2023, were not submitted by the September 30, 2024 deadline.
  • Impacted Requirements: This violates 2 CFR Section 200.512(a), which mandates timely submission of audit reports and related documents.
  • Recommended Follow-Up: Enhance tracking and monitoring of reporting requirements to ensure timely electronic filing with the Federal Audit Clearinghouse.

Finding Text

2023-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035/S-SJTIP-20-CA-0026 Grant Award Period: October 1, 2018 through December 31, 2022; October 1, 2021 through September 30, 2024; July 1, 2022 through October 31, 2023 Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2023, was not filed by the deadline of September 30, 2024 to the Federal Audit Clearinghouse. Cause: Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2023 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2024. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Fund continue refining policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 563840 2023-002
    Significant Deficiency Repeat
  • 563841 2023-004
    Significant Deficiency
  • 563842 2023-002
    Significant Deficiency Repeat
  • 563843 2023-004
    Significant Deficiency
  • 563844 2023-002
    Significant Deficiency Repeat
  • 563845 2023-003
    Significant Deficiency
  • 563846 2023-004
    Significant Deficiency
  • 1140282 2023-002
    Significant Deficiency Repeat
  • 1140283 2023-004
    Significant Deficiency
  • 1140285 2023-004
    Significant Deficiency
  • 1140286 2023-002
    Significant Deficiency Repeat
  • 1140287 2023-003
    Significant Deficiency
  • 1140288 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.019 Program to End Modern Slavery (pems5) $2.01M
19.019 Combat Trafficking in Person $152,021
17.041 Supply Chains Tracing Project $30,363
19.019 Program to End Modern Slavery (pems2) $26,247