FAC Explorer

Finding 1217501 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-12
Audit: 403650
Organization: Winrock International Institute for Agricultural Development (AR)
Auditor: CBIZ CPAS PC

AI Summary

  • Core Issue: The reporting package and data collection form were submitted late, missing the September 30, 2025 deadline.
  • Impacted Requirements: This violates the Uniform Guidance, which mandates timely submission to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Management should enhance processes to ensure compliance with all federal filing requirements moving forward.

Finding Text

Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding – All Federal Awards Criteria The Uniform Guidance requires that both the reporting package and the data collection form must be submitted to the Federal Audit Clearinghouse (FAC) no later than the earlier of 30 days following receipt of the auditor’s reports or nine months after the end of the audit period. An extension beyond this timeframe is permissible only if it has been granted in advance by the cognizant or oversight agency for audit. The submission requirement is deemed fulfilled by the Federal Audit Clearinghouse once it has received the electronic submission of both the data collection form and the complete reporting package. Condition and Context The reporting package and data collection form for the year ended December 31, 2024 was not submitted to the FAC by the September 30, 2025 deadline. Cause The suspension and termination of most of the Organization’s federal grants, combined with significant employee turnover during the year, contributed to delays in completing the audit. Consequently, submission of the data collection form and reporting package to the Federal Audit Clearinghouse was also delayed. Effect The Organization was not in compliance with federal reporting requirements. Repeat Finding No. Recommendation We recommend that management continue its efforts to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Corrective Action Plan

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required deadlines. Condition and Context: The reporting package and data collection form for the year ended December 31, 2024 was not submitted by the September 30, 2025 deadline. Recommendation: Ensure compliance with all federal filing requirements. Views of Responsible Officials: The delay resulted from federal contract terminations, staffing reductions, lack of response from agencies regarding extensions, and audit delays. Corrective Action Plan: Issue was resolved in 2026 by completing the audit and submission timely. Responsible Person: Can Varol, Chief Financial and Operations Officer Contact: For questions, contact Can Varol at 703-302-6624. Sincerely, Can Varol Chief Financial and Operations Officer Winrock International

Categories

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1217477 2025-002
    Material Weakness Repeat
  • 1217478 2025-002
    Material Weakness Repeat
  • 1217479 2025-002
    Material Weakness Repeat
  • 1217480 2025-002
    Material Weakness Repeat
  • 1217481 2025-002
    Material Weakness Repeat
  • 1217482 2025-002
    Material Weakness Repeat
  • 1217483 2025-002
    Material Weakness Repeat
  • 1217484 2025-002
    Material Weakness Repeat
  • 1217485 2025-002
    Material Weakness Repeat
  • 1217486 2025-002
    Material Weakness Repeat
  • 1217487 2025-002
    Material Weakness Repeat
  • 1217488 2025-002
    Material Weakness Repeat
  • 1217489 2025-002
    Material Weakness Repeat
  • 1217490 2025-002
    Material Weakness Repeat
  • 1217491 2025-002
    Material Weakness Repeat
  • 1217492 2025-002
    Material Weakness Repeat
  • 1217493 2025-002
    Material Weakness Repeat
  • 1217494 2025-002
    Material Weakness Repeat
  • 1217495 2025-002
    Material Weakness Repeat
  • 1217496 2025-002
    Material Weakness Repeat
  • 1217497 2025-002
    Material Weakness Repeat
  • 1217498 2025-002
    Material Weakness Repeat
  • 1217499 2025-002
    Material Weakness Repeat
  • 1217500 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.606 FOOD FOR PROGRESS $4.65M
19.019 INTERNATIONAL PROGRAMS TO COMBAT HUMAN TRAFFICKING $1.54M
66.475 GEOGRAPHIC PROGRAMS - GULF OF AMERICA PROGRAM $774,926
17.401 INTERNATIONAL LABOR PROGRAMS $641,588
98.009 JOHN OGONOWSKI FARMER-TO-FARMER PROGRAM $628,620
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $617,637
10.307 ORGANIC AGRICULTURE RESEARCH AND EXTENSION INITIATIVE $293,818
10.303 INTEGRATED PROGRAMS $267,652
19.027 ENERGY GOVERNANCE AND REFORM PROGRAMS $150,975
10.177 REGIONAL FOOD SYSTEM PARTNERSHIPS $107,293
59.043 WOMEN'S BUSINESS OWNERSHIP ASSISTANCE $107,075
10.351 RURAL BUSINESS DEVELOPMENT GRANT $82,839
19.017 ENVIRONMENTAL AND SCIENTIFIC PARTNERSHIPS AND PROGRAMS $69,953
10.854 RURAL ECONOMIC DEVELOPMENT LOANS AND GRANTS $65,025
10.225 COMMUNITY FOOD PROJECTS $58,799
10.446 RURAL COMMUNITY DEVELOPMENT INITIATIVE $56,291
10.652 FORESTRY RESEARCH $40,796
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM $7,576
10.462 TRANSITIONAL AND ORGANIC GROWER ASSISTANCE PROGRAM $5,350
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $43
10.890 RURAL DEVELOPMENT COOPERATIVE AGREEMENT PROGRAM $-663
10.902 SOIL AND WATER CONSERVATION $-2,278
10.874 DELTA HEALTH CARE SERVICES GRANT PROGRAM $-8,581