Finding 15799 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-20

AI Summary

  • Core Issue: ICFJ did not register two subawards over $30,000 in the required reporting system.
  • Impacted Requirements: Compliance with 2 CFR Part 170 mandates registration of first tier subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System.
  • Recommended Follow-Up: Update policies to ensure timely and accurate registration of all applicable subawards and report required data elements.

Finding Text

Finding 2022-001 Federal Funding Accountability and Transparency Act Subaward Reporting Federal Program: Assistance Listing Number #19.040 Condition: ICFJ did not register their subawards (for two subgrantees) in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Questioned Costs: None noted. Effect or Potential Effect: ICFJ could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Context: ICFJ did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if applicable: Not applicable. Recommendation: We recommend that ICFJ update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, ICFJ should ensure any subawards are reported within the required time-frame. The list of data elements that are required to be reporting for each subaward in excess of $30,000 include the following: ? Subaward Date; ? Subawardee DUNS #; ? Amount of Subaward; ? Subaward Obligation/Action Date; ? Date of Report Submission; ? Subaward Number

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: All applicable subawards (including any cost-related modifications) are now registered in the FFATA Subaward Reporting System (FSRS.gov). ICFJ?s Budget & Compliance Officer carefully reviews all new Federal awards received by ICFJ to ensure all applicable subawards are registered at FSR.gov in compliance with FFATA requirement. Periodic trainings on FFATA compliance for all staff who work on federally-funded awards have been conducted and are scheduled at least annually. FFATA requirement is a checklist item during onboarding of new awards.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 15800 2022-001
    Significant Deficiency
  • 15801 2022-001
    Significant Deficiency
  • 15802 2022-001
    Significant Deficiency
  • 15803 2022-001
    Significant Deficiency
  • 15804 2022-001
    Significant Deficiency
  • 15805 2022-001
    Significant Deficiency
  • 15806 2022-001
    Significant Deficiency
  • 15807 2022-001
    Significant Deficiency
  • 15808 2022-001
    Significant Deficiency
  • 15809 2022-001
    Significant Deficiency
  • 15810 2022-001
    Significant Deficiency
  • 15811 2022-001
    Significant Deficiency
  • 15812 2022-001
    Significant Deficiency
  • 15813 2022-001
    Significant Deficiency
  • 15814 2022-001
    Significant Deficiency
  • 592241 2022-001
    Significant Deficiency
  • 592242 2022-001
    Significant Deficiency
  • 592243 2022-001
    Significant Deficiency
  • 592244 2022-001
    Significant Deficiency
  • 592245 2022-001
    Significant Deficiency
  • 592246 2022-001
    Significant Deficiency
  • 592247 2022-001
    Significant Deficiency
  • 592248 2022-001
    Significant Deficiency
  • 592249 2022-001
    Significant Deficiency
  • 592250 2022-001
    Significant Deficiency
  • 592251 2022-001
    Significant Deficiency
  • 592252 2022-001
    Significant Deficiency
  • 592253 2022-001
    Significant Deficiency
  • 592254 2022-001
    Significant Deficiency
  • 592255 2022-001
    Significant Deficiency
  • 592256 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.001 Usaid Foreign Assistance for Programs Overseas $750,083
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $395,587
19.221 Iran Assistance Program $313,729
19.900 Aeeca/esf Pd Programs $115,867
19.501 Public Diplomacy Programs for Afghanistan and Pakistan $46,670
19.345 International Programs to Support Democracy, Human Rights and Labor $30,034
19.021 Investing in People in the Middle East and North Africa $3,364
19.040 Public Diplomacy Programs $1,010
19.750 Bureau of Western Hemisphere Affairs (wha) Grant Programs (including Energy and Climate Partnership for the Americas) $187