FAC Explorer

Finding 1142516 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-24
Audit: 359700
Organization: Global Communities (MD)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: Late reporting of subawards under FFATA requirements, with three out of five cases tested showing delays.
  • Impacted Requirements: Compliance with 2 CFR Part 170, which mandates timely submission of subaward data for amounts over $30,000.
  • Recommended Follow-Up: Increase awareness of reporting deadlines and improve documentation for internal review and approval processes before submission.

Finding Text

Finding 2024-003 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Program: 98.001 USAID Foreign Assistance for Programs Overseas, 10.608 Food for Education. Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted three cases in which the required subaward reporting was not completed within the required timeframe. The reports were ultimately filed late. Additionally, we noted that Global Communities does not have a process to formally document the internal control for the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: None Context: Our testwork consisted of a sample of five subawards. Late reporting was noted for three of the five subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that Global Communities enhance documentation related to review and approval of such reports prior to submission.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Procurement, Suspension & Debarment Eligibility Significant Deficiency

Other Findings in this Audit

  • 566043 2024-002
    Significant Deficiency
  • 566044 2024-003
    Significant Deficiency
  • 566045 2024-002
    Significant Deficiency
  • 566046 2024-003
    Significant Deficiency
  • 566047 2024-002
    Significant Deficiency
  • 566048 2024-003
    Significant Deficiency
  • 566049 2024-002
    Significant Deficiency
  • 566050 2024-003
    Significant Deficiency
  • 566051 2024-002
    Significant Deficiency
  • 566052 2024-003
    Significant Deficiency
  • 566053 2024-002
    Significant Deficiency
  • 566054 2024-003
    Significant Deficiency
  • 566055 2024-002
    Significant Deficiency
  • 566056 2024-003
    Significant Deficiency
  • 566057 2024-002
    Significant Deficiency
  • 566058 2024-003
    Significant Deficiency
  • 566059 2024-002
    Significant Deficiency
  • 566060 2024-003
    Significant Deficiency
  • 566061 2024-002
    Significant Deficiency
  • 566062 2024-003
    Significant Deficiency
  • 566063 2024-002
    Significant Deficiency
  • 566064 2024-003
    Significant Deficiency
  • 566065 2024-002
    Significant Deficiency
  • 566066 2024-003
    Significant Deficiency
  • 566067 2024-002
    Significant Deficiency
  • 566068 2024-003
    Significant Deficiency
  • 566069 2024-002
    Significant Deficiency
  • 566070 2024-003
    Significant Deficiency
  • 566071 2024-002
    Significant Deficiency
  • 566072 2024-003
    Significant Deficiency
  • 566073 2024-002
    Significant Deficiency
  • 566074 2024-003
    Significant Deficiency
  • 566075 2024-002
    Significant Deficiency
  • 566076 2024-003
    Significant Deficiency
  • 566077 2024-002
    Significant Deficiency
  • 566078 2024-003
    Significant Deficiency
  • 566079 2024-002
    Significant Deficiency
  • 566080 2024-003
    Significant Deficiency
  • 566081 2024-002
    Significant Deficiency
  • 566082 2024-003
    Significant Deficiency
  • 566083 2024-002
    Significant Deficiency
  • 566084 2024-003
    Significant Deficiency
  • 566085 2024-002
    Significant Deficiency
  • 566086 2024-003
    Significant Deficiency
  • 566087 2024-002
    Significant Deficiency
  • 566088 2024-003
    Significant Deficiency
  • 566089 2024-002
    Significant Deficiency
  • 566090 2024-003
    Significant Deficiency
  • 566091 2024-002
    Significant Deficiency
  • 566092 2024-003
    Significant Deficiency
  • 566093 2024-002
    Significant Deficiency
  • 566094 2024-003
    Significant Deficiency
  • 566095 2024-002
    Significant Deficiency
  • 566096 2024-003
    Significant Deficiency
  • 566097 2024-002
    Significant Deficiency
  • 566098 2024-003
    Significant Deficiency
  • 566099 2024-002
    Significant Deficiency
  • 566100 2024-003
    Significant Deficiency
  • 566101 2024-002
    Significant Deficiency
  • 566102 2024-003
    Significant Deficiency
  • 566103 2024-002
    Significant Deficiency
  • 566104 2024-003
    Significant Deficiency
  • 566105 2024-003
    Significant Deficiency
  • 566106 2024-003
    Significant Deficiency
  • 566107 2024-003
    Significant Deficiency
  • 566108 2024-003
    Significant Deficiency
  • 566109 2024-003
    Significant Deficiency
  • 566110 2024-003
    Significant Deficiency
  • 566111 2024-003
    Significant Deficiency
  • 1142485 2024-002
    Significant Deficiency
  • 1142486 2024-003
    Significant Deficiency
  • 1142487 2024-002
    Significant Deficiency
  • 1142488 2024-003
    Significant Deficiency
  • 1142489 2024-002
    Significant Deficiency
  • 1142490 2024-003
    Significant Deficiency
  • 1142491 2024-002
    Significant Deficiency
  • 1142492 2024-003
    Significant Deficiency
  • 1142493 2024-002
    Significant Deficiency
  • 1142494 2024-003
    Significant Deficiency
  • 1142495 2024-002
    Significant Deficiency
  • 1142496 2024-003
    Significant Deficiency
  • 1142497 2024-002
    Significant Deficiency
  • 1142498 2024-003
    Significant Deficiency
  • 1142499 2024-002
    Significant Deficiency
  • 1142500 2024-003
    Significant Deficiency
  • 1142501 2024-002
    Significant Deficiency
  • 1142502 2024-003
    Significant Deficiency
  • 1142503 2024-002
    Significant Deficiency
  • 1142504 2024-003
    Significant Deficiency
  • 1142505 2024-002
    Significant Deficiency
  • 1142506 2024-003
    Significant Deficiency
  • 1142507 2024-002
    Significant Deficiency
  • 1142508 2024-003
    Significant Deficiency
  • 1142509 2024-002
    Significant Deficiency
  • 1142510 2024-003
    Significant Deficiency
  • 1142511 2024-002
    Significant Deficiency
  • 1142512 2024-003
    Significant Deficiency
  • 1142513 2024-002
    Significant Deficiency
  • 1142514 2024-003
    Significant Deficiency
  • 1142515 2024-002
    Significant Deficiency
  • 1142517 2024-002
    Significant Deficiency
  • 1142518 2024-003
    Significant Deficiency
  • 1142519 2024-002
    Significant Deficiency
  • 1142520 2024-003
    Significant Deficiency
  • 1142521 2024-002
    Significant Deficiency
  • 1142522 2024-003
    Significant Deficiency
  • 1142523 2024-002
    Significant Deficiency
  • 1142524 2024-003
    Significant Deficiency
  • 1142525 2024-002
    Significant Deficiency
  • 1142526 2024-003
    Significant Deficiency
  • 1142527 2024-002
    Significant Deficiency
  • 1142528 2024-003
    Significant Deficiency
  • 1142529 2024-002
    Significant Deficiency
  • 1142530 2024-003
    Significant Deficiency
  • 1142531 2024-002
    Significant Deficiency
  • 1142532 2024-003
    Significant Deficiency
  • 1142533 2024-002
    Significant Deficiency
  • 1142534 2024-003
    Significant Deficiency
  • 1142535 2024-002
    Significant Deficiency
  • 1142536 2024-003
    Significant Deficiency
  • 1142537 2024-002
    Significant Deficiency
  • 1142538 2024-003
    Significant Deficiency
  • 1142539 2024-002
    Significant Deficiency
  • 1142540 2024-003
    Significant Deficiency
  • 1142541 2024-002
    Significant Deficiency
  • 1142542 2024-003
    Significant Deficiency
  • 1142543 2024-002
    Significant Deficiency
  • 1142544 2024-003
    Significant Deficiency
  • 1142545 2024-002
    Significant Deficiency
  • 1142546 2024-003
    Significant Deficiency
  • 1142547 2024-003
    Significant Deficiency
  • 1142548 2024-003
    Significant Deficiency
  • 1142549 2024-003
    Significant Deficiency
  • 1142550 2024-003
    Significant Deficiency
  • 1142551 2024-003
    Significant Deficiency
  • 1142552 2024-003
    Significant Deficiency
  • 1142553 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.000 Palestine Active Citizenry $4.73M
98.000 Iraq Growing Agriculture and Incomes-Nes & Turkey Growing Agriculture and Incomes-Nws $3.10M
19.345 International Programs to Support Democracy, Human Rights and Labor $1.45M
98.002 Cooperative Development Program (cdp) $1.32M
98.001 Usaid Foreign Assistance for Programs Overseas $1.03M
98.000 Kosovo Up to Youth $1.02M
93.926 Healthy Start Initiative $914,024
19.017 Environmental and Scientific Partnerships and Programs $376,151
98.000 Drc Garamba Alliance Activity $277,429
10.608 Food for Education $254,907
72.002 Retired Senior Volunteer Program $200,833
47.079 Office of International Science and Engineering $6,910
19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program $-560