Finding 497985 (2023-001)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2024-09-24

AI Summary

  • Core Issue: The Organization is currently non-compliant with matching fund requirements due to IMPI's withdrawal of support.
  • Impacted Requirements: The EPA Assistance Agreement mandates securing matching funds from the Mexican government, which is now unmet.
  • Recommended Follow-Up: The Organization should seek new funding sources in Mexico and consult with the federal awarding agency for alternative solutions.

Finding Text

Compliance and IC over Compliance Assistance Listing Number 66.202 Environmental Protection Agency Endowment EPA Assistance Agreement ID Number: XP989490-01-0 Dated September 30, 1999 Criteria: Per the EPA Assistance Agreement Terms and Conditions "3. Upon receiving the grant award, the grantee will secure matching funds from the Mexican government." Condition Found: On September 26, 2011, the Organization obtained a match from the Instituto Mexicano de la Propiedad Industrial “IMPI” on behalf of the Mexican government. The match was in Mexican Peso equivalent of $5 million US Dollars based on that day’s exchange rates published on the date of the agreement by the Banco de Mexico in the Diario Oficial de la Federacion. During April 2020 IMPI notified the Organization that they will no longer provide the matching funds due to economic hardship related to covid 19. Context: The condition noted was identified as part of our review of federal awards. Effect: The Organization is in non-compliance with match requirements. Cause: IMPI will no longer match the funds due to economic hardship related to covid 19. Questioned Cost: None Recommendation: It is recommended the Organization seek additional contributions sourced within Mexico. In addition, the Organization should contact the federal awarding agency to discuss possible alternative resolutions to this finding. Views of Responsible Officials We filed a lawsuit in 2020 because the way IMPI withdrew from the agreement was illegal, which had a favorable outcome in late 2021. We filed a second lawsuit, that we also won, to enforce the previous lawsuit as the funds have not been reestablished. We expect this to be resolved by the end of March 2025.

Corrective Action Plan

Corrective Action: The Foundation pursued legal action as the way IMPI withdrew from our agreement was found illegal. The court in Mexico agreed with our position and by the end of 2021 the Foundation was notified with a favorable resolution on the lawsuit submitted in 2020, which led to initial meetings with the IMPI’s renewed top management but with no success in resetting the funds. In June 2022, the Foundation submitted a formal request to the IMPI to reset the funds to continue the functioning of the agreement since an addendum was legally developed to be added to the original agreement. Hectic changes in top management at the Ministry of Economy of Mexico and the IMPI occurred in 2022, which resulted in unproductive efforts from previous negotiations. Then in July 2023, the Foundation submitted a second lawsuit, accepted by the court, to enforce the previous one, won in 2021. On September 13th, 2024, the Foundation was notified by the court with a positive resolution regarding this second lawsuit. The IMPI still has a final opportunity to defend against this resolution, although its probabilities to change the outcome are minimum. From this, the Foundation’s executives and its Board of Governors are back on track on communicating with the legal team of the IMPI to accelerate the resetting of the funds and the collaboration agreement, looking to advance before the change of administration in Mexico. If the latter results unsuccessful the Foundation should have to wait by the end of 2024 to restart the actions before a possible new appointed director general of the IMPI. Proposed completion date – End of 1Q2025. Contact person – Eugenio Marin, Executive Director

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 497986 2023-001
    Material Weakness Repeat
  • 1074427 2023-001
    Material Weakness Repeat
  • 1074428 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
47.U01 Endowment $4.00M
43.U01 Endowment $3.00M
10.U01 Endowment $1.90M
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $1.66M
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $176,812
81.U01 Inclusive Energy Innovation Prize $113,919
47.U01 Endowment Expenses $69,335
43.U01 Endowment Expenses $50,721
19.022 Educational and Cultural Exchange Programs Appropriation Overseas Grants $41,690
66.202 Congressionally Mandated Projects $34,506
10.U01 Endowment Expenses $33,038
19.040 Public Diplomacy Programs $23,196
11.307 Economic Adjustment Assistance $16,576