Finding 12469 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 16949
Organization: Medical Teams International (OR)
Auditor: Kpmg

AI Summary

  • Core Issue: Two subawards for the Overseas Refugee Assistance Programs were not reported as required under the Transparency Act.
  • Impacted Requirements: Compliance with FFATA reporting criteria for subawards of $30,000 or more was not met.
  • Recommended Follow-Up: Establish a control process to ensure timely submission of FFATA reports and provide staff training on reporting requirements.

Finding Text

Finding: 2022-001 Federal Agency: U.S. Department of the State, Bureau of Population, Refugees, and Migration Program Name: Overseas Refugee Assistance Programs for Africa AL # and Program Name: 19.517 Overseas Refugee Assistance Programs for Africa Federal Award Numbers: N/A Federal Award Year: October 1, 2021 to September 30, 2022 Questioned Costs: Known: None Likely: None Compliance Requirement: Reporting Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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 (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward / subaward amendment obligation was made or the subcontract award / subcontract modification was made. Condition Found For ALN 19.517, two of two subawards selected for testing was obligated during fiscal year 2022 but were not reported per the criteria above. Cause and Effect The control for submission of FFATA reports was not in place during the 2022 fiscal year and the reports weren't submitted. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding This finding is not a repeat finding in the immediately prior audit. Recommendation We recommend that management design a control process to properly monitor and manage timely subaward report submissions. Views of Responsible Officials Medical Teams International agrees that the two FFATA reports were not submitted to the FSRS. Medical Teams International intends to implement a control process for collecting required information, train relevant staff, and review reporting status to ensure FFATA reports are submitted to FSRS prior to the reporting due date.

Corrective Action Plan

Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. 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 (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward / subaward amendment obligation was made or the subcontract award / subcontract modification was made. For ALN 19.517, two of two subawards selected for testing was obligated during fiscal year 2022 but were not reported per the criteria above. The control for submission of FFATA reports was not in place during the 2022 fiscal year. Corrective Action Plan: Medical Teams International already has the personnel and resources needed to file a FFATA report by the end of the month following the month in which sub-grant greater than or equal to $30,000 has been awarded. In fiscal year 2023, Medical Teams International will include FFATA reporting in the administrative workflow of any relevant subaward. Medical Teams International will assign an owner of the reporting requirement and a reviewer to ensure that the task is completed timely and accurately.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 588911 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.518 Overseas Refugee Assistance Programs for Western Hemisphere $2.00M
19.523 Overseas Refugee Assistance Program for South Asia $613,227
98.001 Usaid Foreign Assistance for Programs Overseas $159,966
19.517 Overseas Refugee Assistance Programs for Africa $28,162