Finding 477873 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-08

AI Summary

  • Core Issue: Programmatic reports were submitted late to the federal agency, violating grant agreement deadlines.
  • Impacted Requirements: Compliance with §200.329, which mandates timely submission of performance reports.
  • Recommended Follow-Up: Review and enhance internal controls to ensure all reports meet submission deadlines as per the grant terms.

Finding Text

Finding # 2023-001 Timely Program Reporting Submission (Significant Deficiency) Information on the Federal Programs: Assistance Listing #98.001 USAID Foreign Assistance for Programs Overseas Criteria or Specific Requirement: §200.329 Monitoring and reporting program performance (c)(1) states that “The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency”. Condition: As part of our compliance audit over the Institute’s programmatic reporting requirements under the major program, we noted multiple instances in which programmatic reports were not submitted to the federal agency by the deadline stated in the grant agreement. In some cases, reports were submitted after extended deadlines. Ultimately, all reports were completed and accepted by the donor. Cause: The final submission dates observed in this review were necessary because of a temporary overlapping period on programs (LCWT and TKV). The need for this extra time was communicated with the funder, however, such communication was not properly documented as amended submission times. Lack of formalized communication rather than a delayed submission. Effect or Potential Effect: Late program report submissions result in delays of program monitoring and evaluation. Questioned Costs: N/A Context: As a federal award recipient, the Institute is responsible for oversight of the operations of the Federal award supported activities. The Institute must monitor its activities under Federal awards to assure compliance with applicable federal requirements and that performance expectations are being achieved. Federal awards require varying programmatic reports to be submitted according to the timeframe stated in the grant agreement. Identification as a Repeat Finding: N/A Recommendation: We recommend that the Institute review its policies and procedures and strengthen internal controls to ensure that all programmatic reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.

Corrective Action Plan

Views of Responsible Officials: Management agrees with the observations of the audit firm. The delayed submission of several programmatic reports was communicated to the donor but not properly documented and retained for our records. Using the Cooperative Agreement with USAID, we have reviewed and updated a calendar for financial and programmatic report deadlines for the remainder of the award period. JGI-USA and JGI-Tanzania will monitor report submissions against the established reporting calendar. We will proactively communicate with the donor if extensions are needed and retain approved extensions for our records. In addition, we will request official modifications to reporting deadlines should they be needed.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 477874 2023-002
    Significant Deficiency
  • 477875 2023-003
    Significant Deficiency
  • 477876 2023-004
    Significant Deficiency
  • 477877 2023-001
    Significant Deficiency
  • 477878 2023-002
    Significant Deficiency
  • 477879 2023-003
    Significant Deficiency
  • 477880 2023-004
    Significant Deficiency
  • 1054315 2023-001
    Significant Deficiency
  • 1054316 2023-002
    Significant Deficiency
  • 1054317 2023-003
    Significant Deficiency
  • 1054318 2023-004
    Significant Deficiency
  • 1054319 2023-001
    Significant Deficiency
  • 1054320 2023-002
    Significant Deficiency
  • 1054321 2023-003
    Significant Deficiency
  • 1054322 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.001 Usaid Foreign Assistance for Programs Overseas $645,202
15.629 Great Apes Conservation Fund $111,416
19.705 Trans-National Crime $109,035