Finding 395621 (2021-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-05-01
Audit: 305213
Organization: Free Russia Foundation (DC)

AI Summary

  • Core Issue: The data collection form for federal programs was not submitted on time due to system conversion and COVID-19 impacts.
  • Impacted Requirements: The Organization failed to meet the nine-month submission deadline as required by Uniform Guidance.
  • Recommended Follow-Up: Ensure financial records are reconciled and closed promptly after year-end to facilitate timely submissions in the future.

Finding Text

2021-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2021. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2023 audit.

Categories

Reporting

Other Findings in this Audit

  • 395605 2021-003
    Significant Deficiency Repeat
  • 395606 2021-004
    Significant Deficiency
  • 395607 2021-003
    Significant Deficiency Repeat
  • 395608 2021-004
    Significant Deficiency
  • 395609 2021-003
    Significant Deficiency Repeat
  • 395610 2021-004
    Significant Deficiency
  • 395611 2021-003
    Significant Deficiency Repeat
  • 395612 2021-004
    Significant Deficiency
  • 395613 2021-003
    Significant Deficiency Repeat
  • 395614 2021-004
    Significant Deficiency
  • 395615 2021-003
    Significant Deficiency Repeat
  • 395616 2021-004
    Significant Deficiency
  • 395617 2021-003
    Significant Deficiency Repeat
  • 395618 2021-004
    Significant Deficiency
  • 395619 2021-003
    Significant Deficiency Repeat
  • 395620 2021-004
    Significant Deficiency
  • 395622 2021-004
    Significant Deficiency
  • 972047 2021-003
    Significant Deficiency Repeat
  • 972048 2021-004
    Significant Deficiency
  • 972049 2021-003
    Significant Deficiency Repeat
  • 972050 2021-004
    Significant Deficiency
  • 972051 2021-003
    Significant Deficiency Repeat
  • 972052 2021-004
    Significant Deficiency
  • 972053 2021-003
    Significant Deficiency Repeat
  • 972054 2021-004
    Significant Deficiency
  • 972055 2021-003
    Significant Deficiency Repeat
  • 972056 2021-004
    Significant Deficiency
  • 972057 2021-003
    Significant Deficiency Repeat
  • 972058 2021-004
    Significant Deficiency
  • 972059 2021-003
    Significant Deficiency Repeat
  • 972060 2021-004
    Significant Deficiency
  • 972061 2021-003
    Significant Deficiency Repeat
  • 972062 2021-004
    Significant Deficiency
  • 972063 2021-003
    Significant Deficiency Repeat
  • 972064 2021-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.345 Supporting Human Rights Defenders in Eurasia: Activism Without Borders $352,785
19.345 Advocacy on Behalf of Ukrainian Political Prisoners $226,145
19.345 Support for Russia Democratic Movement $216,756
19.345 Supporting Activism: Local Governance $116,011
19.U10 Energy Security Research $22,084
19.345 Supporting the Development of Democratic Processes $16,356
19.345 Supporting Civil Society in Belarus $11,529
19.345 Strengthening Civic and Political Activism in Kazakhstan $2,162