Finding Text
Finding 2024-003 Reporting Federal Agencies: U.S. Department of State and U.S. Agency for International Development Federal Programs: International Programs to Support Democracy, Human Rights and Labor and Foreign Assistance for Programs Overseas Assistance Listing Numbers: 19.345 and 98.001 Pass-through Entity: None Award Identification Number and Year: S-LMAQM-20-GR-2099, S-LMAQM-20-GR-2100, SAQMIP- 22-GR-0005, S-AQMIP-23-GR-0343, 720-523-18-CA-00006, 720-486-23-LA-00001 Criteria: In accordance with 2 CFR Part 200.328 the recipient or subrecipient must submit financial reports as required by the Federal award. Condition: ICFJ was unable to locate certain reports submitted during the year. Cause: ICFJ experienced transition in the accounting department during the year. Certain reports were not able to be retrieved during the audit. Effect or Potential Effect: Although it is our understanding that ICFJ believes that all reports were submitted as required, it is not possible to verify compliance with the reporting requirements if the reports cannot be provided for the audit. Questioned Costs: None Context: Our audit procedures consisted of testwork performed over reports submitted to the Federal Government. We consider our sample to be representative of the population. The condition appears to be systemic in nature. Identification as a Repeat Finding, if Applicable: This is a repeat finding (2023-003) Recommendation: We recommend that ICFJ ensure that all financial and programmatic reports are filed using a system that will permit them to be easily retrieved when needed for audit or other purposes.