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.