Finding Text
Finding 2024-002: Late Filing of Data Collection Form - Material Weakness in Internal Control over Reporting and Compliance Finding Federal Agency(ies): United States Agency for Global Media Federal Program(s): International Broadcasting Independent Grantee Organizations Assistance Listing Number(s): 90.500 Pass-through Entity (if applicable): N/A Award Identification Number and Year: MN01-24-GO-00001 (2024) Criteria or Specific Requirement: In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditor's report or nine months after the end of the fiscal year, whichever comes first. Condition: The fiscal year 2024 audit was not able to be commenced timely, and thus MBN was not able to complete the audit and file the Data Collection Form within nine months of the fiscal year-end. Cause: The primary cause of the delay was a disruption in funding attributable to changes at USAGM. MBN was temporarily unable to enter into a contract for audit services due to lack of available funding, and thus the commencement of the audit was delayed. Effect or Potential Effect: Noncompliance with Federal requirements with respect to reporting. Questioned Costs: None Context: The Data Collection Form for the year ended September 30, 2024 was not submitted to the Federal Audit Clearinghouse by the June 30, 2024 deadline.Identification as a Repeat Finding, if Applicable: Repeat of Finding 2023-003 Recommendation: While the circumstances leading to the delay in the 2024 audit were unforeseen, we recommend that going forward, management ensure that the annual audit planning process be prioritized and started within three months after fiscal year-end.