Finding 499788 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322635
Organization: Cotton Council International (DC)
Auditor: Aprio

AI Summary

  • Core Issue: Some trip reports were submitted late, violating the requirement to report within 45 days.
  • Impacted Requirements: Non-compliance with 2 CFR 1484.70(d) related to timely reporting of trip activities.
  • Recommended Follow-Up: Update policies to clarify roles and deadlines for trip report submissions to prevent future delays.

Finding Text

Compliance requirement: Reporting Criteria: According to 2 CFR 1484.70(d), the compliance requirements for programs to help develop foreign markets for agricultural commodities, cooperators are required to submit regular financial and performance reports in accordance with their agreement. For non-local travel, cooperators are required to submit trip reports within 45 calendar days after the completion of travel. Condition: During our testing of reporting compliance, out of a sample of 20 reports, one trip report was submitted after the required 45 days upon return from the trip. When we reviewed the total population of 201 reports, we noted that a total of 6 trip reports were not submitted within the required 45 days. Cause: The auditee is aware of the compliance requirement but due to an administrative oversight, some trip reports were submitted late. Effect: The auditee was not in compliance with reporting requirements outlined in the compliance requirement 2 CFR 1484.70(d), resulting in untimely federal award data reporting. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization update their policies and procedures surrounding the submission of reports, and specifically trip reports, to ensure the appropriate individual(s) know their roles in relation to timely trip reporting and are aware of strict reporting deadlines.

Corrective Action Plan

Our CCI Trip Report System has been modified to automatically send to USDA-FAS Trip Report/s submitted by the traveler/s in the System.

Categories

Reporting

Other Findings in this Audit

  • 1076230 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.601 Market Access Program $15.74M
10.600 Foreign Market Development Program $4.77M
10.618 Agriculture Trade Promotion Program $777,647
10.603 Emerging Markets Program $279,934