Finding 1141802 (2024-001)

Finding 2024-001 Significant deficiency in internal control over compliance related to reporting for the Federal Funding Accountability and Transparency Act. Federal Agency: United States Agency for International Development Program Title: USAID Malaria Vaccine Assistance Listing Number: 98.AID-7200AA20C00017 Award Number: 7200AA20C00017 Award Period: 06/18/2020 through 06/17/2026 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282) (FFATA) that are codified in Title 2 U.S. Code of Federal Regulations, Part 170 ‐ Reporting Subaward and Executive Compensation Information. The prime awardee is required to file a FFATA sub‐award report by the end of the month following the month in which the prime recipient awards any sub‐grant in total greater than or equal to $30,000. The report must be filed in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition/Context The Organization has an established a process by which to perform FFATA reporting. Among the 10 sub-awards we tested, we found that documentation supporting the FFATA filing indicates late submissions for 2 of the selections. Both were existing sub-awards that were amended during the year. Transactions tested 10, Sub-Award Not Reported 0, Reported Not Timely 2, Sub-Award Amount Incorrect N/A, Sub-Award Missing Key Elements N/A Dollar Amount of Tested Transactions $11,068,072, Sub-Award Not Reported $-, Reported Not Timely $204,097, Sub-Aard Amount Incorrect N/A, Sub-Award Missing Key Elements N/A Cause The late submissions were due to the Organization’s periodic review process not effectively identifying and resolving delinquent FFATA filings. Effect The Organization did not comply with the FFATA sub-award reporting requirements that are codified in Title 2 U.S. Code of Federal Regulations. Questioned Costs None. Repeat Finding Elements of this finding are a repeat of some of the matters noted in Finding 2023-002. Recommendations We recommend management review the timing and frequency of its review process over FFATA filings to ensure all filings are submitted in a timely manner. Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.