FAC Explorer

Finding 11890 (2022-002)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2024-02-06
Audit: 15784
Organization: U.s. Foundation of the University of the Valley of Guatemala (NJ)
Auditor: Insero & CO Cpa's LLP

AI Summary

  • Core Issue: The Foundation failed to report three subawards on time and one was reported with an incorrect amount.
  • Impacted Requirements: This violates the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements.
  • Recommended Follow-Up: The Foundation should establish a process to ensure timely and accurate reporting of all subawards.

Finding Text

Finding 2022-002 Federal Agency: U.S. Agency for International Development Federal Program: Foreign Assistance to American Schools and Hospitals Abroad Assistance Listing Number: 98.006 Pass-Through Agency: Not applicable. Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) as codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the obligation was made. Condition: The Foundation did not report three of three subawards in a timely manner as required by FFATA. In addition, one of three subawards was reported with an incorrect amount. Cause: The Foundation did not have a process for complying with the requirement. Effect or Potential Effect: The Foundation is not in compliance with federal regulations regarding reporting. Questioned Costs: None. Context: All three subawards were selected for testing. The Foundation was unaware of the additional reporting requirements prior to the single audit. Of the three subawards, one subaward for $1,100,000 was incorrectly reported as a subaward of $900,000. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend the Foundation ensure all required reports are filed in a timely manner. In addition we recommend that the Foundation review its submissions in the FSRS for agreement with its subawards. Views of Responsible Officials of the Auditee: The Foundation agrees with the finding.

Corrective Action Plan

Corrective Action Plan: The U.S. Foundation of the University of the Valley of Guatemala (the Organization) filed formal subaward agreements with the U.S. Agency for International Development Foreign Assistance to American Schools and Hospitals Abroad (ASHA) program via email to the Agreement Officer's Representative for the Organization, Raymond Jennings (Program and Award Management Team at ASHA) for the AID-ASHA-A-17-00009, 72AHSA19GR00010, and 72ASHA20GR00012 awards. Upon approval of the subaward agreements by ASHA, the Organization reported the subaward in accordance with the requirements of the FFATA by submitting the required information through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) website. The Foundation acknowledges that this reporting was not done in a timely manner and we have revised our policies to ensure that future subawards are reported in a timely manner. In addition, the amount of the 72ASHA19GR00010 subaward was incorrectly reported as $900,000 when it should be reported as $1,100,000. This error will be corrected by the "Expected Completion Date" as noted. Expected Completion Date: June 30, 2023.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
98.006 Foreign Assistance to American Schools and Hospitals Abroad (asha) $151,274