Finding Text
Material Weakness and Compliance Finding
U.S. Department of State - Citizen Exchanges – CFDA No. 19.415
Finding 2023-001: Timely Completion of Audit and Data Collection Form (DCF)
Condition: A key element of the Organization’s responsibilities under the terms of its federal grant is the timely preparation and completion of the audit process and submission of the data collection form (DCF) to the Federal Audit Clearinghouse timely. The previous three years’ audits (2022, 2021, and 2020) were submitted after the deadline.
Criteria: Internal controls should be in place that audit information and support is provided such that the audit can be completed and the DCF filed timely.
Cause: The internal control system was not adequately designed to ensure audits were completed timely.
Effect: The Organization did not comply with the reporting requirement for submission of the DCF, which is also a reporting compliance requirement for its major program. Failure to timely submit the data collection form could impact the Organization’s continued eligibility for receipt of federal awards.
Recommendation: Internal controls should be in place that provide reasonable assurance that the audit is engaged and completed timely and submitted to the Federal Audit Clearinghouse (now FAC.gov) by the applicable deadline (sooner of 30 days from completion of audit or 9 months from year-end).
Response: Management of World Link will engage the audit earlier and provide supporting documentation to the auditors based on the agreed-upon schedule for the 2023 audit to facilitate timely completion and submission of the data collection form.