FAC Explorer

Finding 400065 (2023-002)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-06-05
Audit: 308200
Organization: Path (WA)
Auditor: Clark Nuber P S

AI Summary

  • Core Issue: There was a significant deficiency in internal controls over compliance with FFATA reporting, leading to late submissions for two sub-awards.
  • Impacted Requirements: The Organization failed to meet FFATA requirements for timely reporting of sub-awards over $30,000, as mandated by federal regulations.
  • Recommended Follow-Up: Continue monitoring amended sub-awards to ensure timely reporting and maintain updated report parameters to prevent future issues.

Finding Text

Finding 2023-002 Significant deficiency in internal control over compliance related to reporting for the Federal Funding Accountability and Transparency Act. Federal Agency: United States Agency for International Development Program Title: USAID Foreign Assistance for Programs Overseas Assistance Listing Number: 98.001 Award Number: 72068522CA00005, AID-OAA-A-16-00084 Award Period: 7/11/2022 through 7/9/2027, 09/27/2016 through 09/26/2026 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282) (FFATA) that are codified in Title 2 U.S. Code of Federal Regulations, Part 170 ‐ Reporting Subaward and Executive Compensation Information. The prime awardee is required to file a FFATA sub‐award report by the end of the month following the month in which the prime recipient awards any sub‐grant in total greater than or equal to $30,000. The report must be filed in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition/Context The Organization had established a process by which to perform FFATA reporting. Among the 13 sub-awards we tested, we found that documentation supporting the FFATA filing indicates late submissions for 2 of the selections. Both were existing sub-awards that were amended during the year. Sub-AwardSub-AwardTransactionsSub-AwardReportedAmountMissingTestedNot ReportedNot TimelyIncorrectKey Elements1302N/AN/A Dollar AmountSub-AwardSub-Awardof TestedSub-AwardReportedAmountMissingTransactionsNot ReportedNot TimelyIncorrectKey Elements17,112,678$ -$ 1,061,634$ N/AN/A Cause The late submissions of FFATA reports were attributed to a reporting error that incorrectly excluded close-out awards in 2023. The Organization’s staff identified and corrected this issue with the report’s parameters in January 2024 to prevent future late filings. Effect The Organization did not comply with the FFATA sub-award reporting requirements that are codified in Title 2 U.S. Code of Federal Regulations. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendations We recommend the Organization continue to monitor sub-awards amended during the year and ensure the reporting is made on time. We note that the Organization resolved the issue with the report parameters in January 2024. Views of Responsible Individual and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 400036 2023-001
    Significant Deficiency
  • 400037 2023-002
    Significant Deficiency
  • 400038 2023-001
    Significant Deficiency
  • 400039 2023-002
    Significant Deficiency
  • 400040 2023-001
    Significant Deficiency
  • 400041 2023-002
    Significant Deficiency
  • 400042 2023-001
    Significant Deficiency
  • 400043 2023-002
    Significant Deficiency
  • 400044 2023-001
    Significant Deficiency
  • 400045 2023-002
    Significant Deficiency
  • 400046 2023-001
    Significant Deficiency
  • 400047 2023-002
    Significant Deficiency
  • 400048 2023-001
    Significant Deficiency
  • 400049 2023-002
    Significant Deficiency
  • 400050 2023-001
    Significant Deficiency
  • 400051 2023-002
    Significant Deficiency
  • 400052 2023-001
    Significant Deficiency
  • 400053 2023-002
    Significant Deficiency
  • 400054 2023-001
    Significant Deficiency
  • 400055 2023-002
    Significant Deficiency
  • 400056 2023-001
    Significant Deficiency
  • 400057 2023-002
    Significant Deficiency
  • 400058 2023-001
    Significant Deficiency
  • 400059 2023-002
    Significant Deficiency
  • 400060 2023-001
    Significant Deficiency
  • 400061 2023-002
    Significant Deficiency
  • 400062 2023-001
    Significant Deficiency
  • 400063 2023-002
    Significant Deficiency
  • 400064 2023-001
    Significant Deficiency
  • 400066 2023-001
    Significant Deficiency
  • 400067 2023-002
    Significant Deficiency
  • 400068 2023-001
    Significant Deficiency
  • 400069 2023-002
    Significant Deficiency
  • 400070 2023-001
    Significant Deficiency
  • 400071 2023-002
    Significant Deficiency
  • 400072 2023-001
    Significant Deficiency
  • 400073 2023-002
    Significant Deficiency
  • 400074 2023-001
    Significant Deficiency
  • 400075 2023-002
    Significant Deficiency
  • 400076 2023-001
    Significant Deficiency
  • 400077 2023-002
    Significant Deficiency
  • 400078 2023-001
    Significant Deficiency
  • 400079 2023-002
    Significant Deficiency
  • 400080 2023-001
    Significant Deficiency
  • 400081 2023-002
    Significant Deficiency
  • 400082 2023-001
    Significant Deficiency
  • 400083 2023-002
    Significant Deficiency
  • 400084 2023-001
    Significant Deficiency
  • 400085 2023-002
    Significant Deficiency
  • 400086 2023-001
    Significant Deficiency
  • 400087 2023-002
    Significant Deficiency
  • 400088 2023-001
    Significant Deficiency
  • 400089 2023-002
    Significant Deficiency
  • 400090 2023-001
    Significant Deficiency
  • 400091 2023-002
    Significant Deficiency
  • 400092 2023-001
    Significant Deficiency
  • 400093 2023-002
    Significant Deficiency
  • 976478 2023-001
    Significant Deficiency
  • 976479 2023-002
    Significant Deficiency
  • 976480 2023-001
    Significant Deficiency
  • 976481 2023-002
    Significant Deficiency
  • 976482 2023-001
    Significant Deficiency
  • 976483 2023-002
    Significant Deficiency
  • 976484 2023-001
    Significant Deficiency
  • 976485 2023-002
    Significant Deficiency
  • 976486 2023-001
    Significant Deficiency
  • 976487 2023-002
    Significant Deficiency
  • 976488 2023-001
    Significant Deficiency
  • 976489 2023-002
    Significant Deficiency
  • 976490 2023-001
    Significant Deficiency
  • 976491 2023-002
    Significant Deficiency
  • 976492 2023-001
    Significant Deficiency
  • 976493 2023-002
    Significant Deficiency
  • 976494 2023-001
    Significant Deficiency
  • 976495 2023-002
    Significant Deficiency
  • 976496 2023-001
    Significant Deficiency
  • 976497 2023-002
    Significant Deficiency
  • 976498 2023-001
    Significant Deficiency
  • 976499 2023-002
    Significant Deficiency
  • 976500 2023-001
    Significant Deficiency
  • 976501 2023-002
    Significant Deficiency
  • 976502 2023-001
    Significant Deficiency
  • 976503 2023-002
    Significant Deficiency
  • 976504 2023-001
    Significant Deficiency
  • 976505 2023-002
    Significant Deficiency
  • 976506 2023-001
    Significant Deficiency
  • 976507 2023-002
    Significant Deficiency
  • 976508 2023-001
    Significant Deficiency
  • 976509 2023-002
    Significant Deficiency
  • 976510 2023-001
    Significant Deficiency
  • 976511 2023-002
    Significant Deficiency
  • 976512 2023-001
    Significant Deficiency
  • 976513 2023-002
    Significant Deficiency
  • 976514 2023-001
    Significant Deficiency
  • 976515 2023-002
    Significant Deficiency
  • 976516 2023-001
    Significant Deficiency
  • 976517 2023-002
    Significant Deficiency
  • 976518 2023-001
    Significant Deficiency
  • 976519 2023-002
    Significant Deficiency
  • 976520 2023-001
    Significant Deficiency
  • 976521 2023-002
    Significant Deficiency
  • 976522 2023-001
    Significant Deficiency
  • 976523 2023-002
    Significant Deficiency
  • 976524 2023-001
    Significant Deficiency
  • 976525 2023-002
    Significant Deficiency
  • 976526 2023-001
    Significant Deficiency
  • 976527 2023-002
    Significant Deficiency
  • 976528 2023-001
    Significant Deficiency
  • 976529 2023-002
    Significant Deficiency
  • 976530 2023-001
    Significant Deficiency
  • 976531 2023-002
    Significant Deficiency
  • 976532 2023-001
    Significant Deficiency
  • 976533 2023-002
    Significant Deficiency
  • 976534 2023-001
    Significant Deficiency
  • 976535 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.RD Usaid Foreign Assistance for Programs Overseas $4.72M
98.RD Infectious Disease Detection and Surveillance (idds) $2.90M
93.067 Global Aids $1.75M
98.001 Usaid Foreign Assistance for Programs Overseas $1.35M
98.RD Vector Control $399,368
98.RD Prevention of Mosquito-Borne Diseases Through Vector Control $369,070
98.RD Testing and Technical Assistance for Rapid Test Kids $328,977
98.RD The Demographics and Health Surveys Program $316,538
98.RD Expanding Tuberculosis Identification, Treatment, and Prevention in Central Asia $145,573
98.RD Pmi Impact Malaria Follow Up $124,108
93.855 Allergy, Immunology and Transplantation Research $73,935
93.989 International Research and Research Training $60,843
98.RD Localize Global Health Security $53,728
93.494 Global Tuberculosis:developing,evaluating,implementing Evidence-Based and Innovative Approaches to Find, Cure, and Prevent Tuberculosis Globally $43,455
93.865 Child Health and Human Development Extramural Research $35,467
98.RD Usaid Global Health Quality Assurance (ghqc) Program $35,205
93.RD Department of Health and Human Services, National Institutes of Health $30,448
93.350 National Center for Advancing Translational Sciences $29,118
11.619 Arrangements for Interdisciplinary Research Infrastructure $26,034
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $7,988
98.RD Scale Up Malaria Case Investigations $344