FAC Explorer

Finding 1216310 (2025-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-06-01
Audit: 402804
Organization: The Carter Center, Inc. (GA)
Auditor: KPMG LLP

AI Summary

  • Core Issue: Two transactions were charged to the CSO award without proper documentation, indicating they were not allowable costs.
  • Impacted Requirements: The subrecipient involved was not recognized as a valid subrecipient under the CSO award, violating funding guidelines.
  • Recommended Follow-Up: Review and strengthen documentation processes for allowable costs and clarify subrecipient eligibility under the CSO award.

Finding Text

During our substantive testwork over allowable costs, the engagement team selected a sample of forty (40) transactions which were charged to the CSO award. Within our sample, we identified two transactions, relating to one subrecipient, for which no documentation supporting its allowability was provided by the Center and therefore was inappropriately charged to the CSO award. Further, it was identified that the related subrecipient was not a subrecipient under the CSO award.

Corrective Action Plan

The Center will perform a thorough review of its subaward management process in response to this finding to ensure that this remains an isolated instance caused by the extenuating circumstances of the federal funding shutdown.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles

Programs in Audit

ALN Program Name Expenditures
19.121 CONFLICT AND STABILIZATION OPERATIONS $2.48M
19.703 CRIMINAL JUSTICE SYSTEMS $326,478
97.132 FINANCIAL ASSISTANCE FOR TARGETED VIOLENCE AND TERRORISM PREVENTION $78,091
93.242 MENTAL HEALTH RESEARCH GRANTS $28,546
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $20,821
93.283 CENTERS FOR DISEASE CONTROL AND PREVENTION INVESTIGATIONS AND TECHNICAL ASSISTANCE $14,352
19.225 AFRICA REGIONAL DEMOCRACY FUND $12,147
93.867 VISION RESEARCH $6,990