FAC Explorer

Finding 1155805 (2023-005)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2025-10-07
Audit: 368202
Organization: The International Center for Journalists, Inc. (DC)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: ICFJ could not provide documentation for cost share requirements related to certain federal awards.
  • Impacted Requirements: This affects compliance with 2 CFR 200.306, which outlines necessary criteria for cost share funds.
  • Recommended Follow-Up: ICFJ should establish procedures to track and document cost share requirements effectively.

Finding Text

Finding 2023-005 Cost Share Information on the Federal Programs: Assistance Listing Number #19.415 Criteria or Specific Requirement: Under 2 CFR 200.306 the following criteria apply for cost share funds: (1) Are verifiable in the recipient's or subrecipient's records; (2) Are not included as contributions for any other Federal award; (3) Are necessary and reasonable for achieving the objectives of the Federal award; (4) Are allowable under subpart E; (5) Are not paid by the Federal Government under another Federal award, except where the program's Federal authorizing statute specifically provides that Federal funds made available for the program can be applied to cost sharing requirements of other Federal programs; (6) Are provided for in the approved budget when required by the Federal agency; and (7) Conform to other applicable provisions of this part. Condition: Certain awards under the assistance listing number included cost share requirements, but ICFJ was unable to provide a schedule to identify the cost share requirements met during the year. Cause: ICFJ experienced transition during the fiscal year and certain documents and schedules were unable to be located during the audit process. Effect or Potential Effect: Lack of records related to cost share increase the chance of noncompliance and potential questioned costs. Questioned Costs: None. Context: We noted two out of the four awards within the assistance listing number included a cost share requirement. Neither of these awards ended during the current year. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that management of ICFJ implement procedures and control processes to track cost share requirements and the progress towards the requirements. Support for the cost share claimed should also be available upon request.

Corrective Action Plan

Views of Responsible Officials: ICFJ will implement procedures and control processes to track cost share requirements and the progress towards the requirements. Support for the cost share claimed should also be available upon request.

Categories

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Other Findings in this Audit

  • 1155794 2023-003
    Material Weakness Repeat
  • 1155795 2023-004
    Material Weakness Repeat
  • 1155796 2023-005
    Material Weakness Repeat
  • 1155797 2023-003
    Material Weakness Repeat
  • 1155798 2023-004
    Material Weakness Repeat
  • 1155799 2023-005
    Material Weakness Repeat
  • 1155800 2023-003
    Material Weakness Repeat
  • 1155801 2023-004
    Material Weakness Repeat
  • 1155802 2023-005
    Material Weakness Repeat
  • 1155803 2023-003
    Material Weakness Repeat
  • 1155804 2023-004
    Material Weakness Repeat
  • 1155806 2023-002
    Material Weakness Repeat
  • 1155807 2023-003
    Material Weakness Repeat
  • 1155808 2023-004
    Material Weakness Repeat
  • 1155809 2023-002
    Material Weakness Repeat
  • 1155810 2023-003
    Material Weakness Repeat
  • 1155811 2023-004
    Material Weakness Repeat
  • 1155812 2023-002
    Material Weakness Repeat
  • 1155813 2023-003
    Material Weakness Repeat
  • 1155814 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
98.001 Mexico Border Investigative Reporting Hub $1.38M
98.001 Usaid-Promoting Security and Freedom of Expression for the Prosafe Media $633,357
19.345 Stemming the Tide of Intolerance $463,148
19.345 Strengthening Professional Independent Journalism $351,558
19.221 Online Training on Specialized Journalism Topics Focused on Social and Economic Issues, Ethical Reporting, and Digital Safety, for Iranian Professional and Citizen Journalists, Digital Influencers, and Civil Society Actors, to Increase the Diversity of Free Media in Iran $325,352
19.345 In the Name of Religion - A Program for Nigerian and Sudanese Journalists to Help Citizens Overcome Barriers to Religious Freedom $271,980
19.040 Building Investigative Journalism Capacity $248,549
19.040 Regional Journalism Workshops in Africa Program $213,478
19.900 Journey of Shared Discovery for Russian and American Journalists $154,587
19.900 To Strengthen Media in North MacEdonia by Increasing Journalistic Professionalism and Diminishing the Negative Impact of Disinformation $117,799
19.040 Journalism Capacity Building in Tunisia $93,612
19.415 Professional Fellows Program $79,169
98.001 Asia Investigative Reporting Network (air Network) $73,719
19.345 Facts Matter Initiative $52,641
19.900 To Implement 2021 Television Cooperative Program to Assist A Georgian Television Company in Filming Feature Stories Or/and A Documentary Under the Generic Working Title the U.s. Energy Policy and Regulations $50,103
19.040 Reporting Tour for 10 Arab Journalists $47,094
19.040 To Support Phase 1 (of 2) to Build A Cadre of Media Leaders in the Dominican Republic Who Can Strengthen Freedom and Democratic Values, Including Human Rights, Diversity and Acceptance of Minorities $43,037
19.040 To Administer Needs-Based and Focused Trainings for 320 Ethiopian Journalists to Enhance the Professional Capacity of State and Private Media $37,003
19.040 Empowering Marginalized Communities in Jordan Through Media Innovation and Cultural Exchange $11,861
19.040 Prize for Excellence in Journalism in Guinea $4,086
19.345 Supporting Access to Justice for Religious Minorities in India $3,601
19.021 A Study Tour for Arab Journalists $3,583
19.979 An Initiative to Promote Transparency and Fight Corruption $3,002
19.040 Baltic Media CO-Op to the United States $1,658
19.900 Strengthening Journalism Education in Georgia $1,238
19.022 Strengthening Regional Journalism Through Data Capacity Building $1,235
19.750 An Initiative to Promote Transparency and Fight Corruption $799