Finding 554992 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-14

AI Summary

  • Core Issue: CVT failed to submit required FFATA sub-award reports for three instances.
  • Impacted Requirements: Compliance with 2 CFR Chapter 1, Part 170, which mandates timely reporting for sub-awards over $30,000.
  • Recommended Follow-Up: Enhance communication and training for staff on FFATA reporting requirements to ensure compliance.

Finding Text

Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001, 93.576 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report. Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.

Categories

Subrecipient Monitoring Eligibility Reporting

Other Findings in this Audit

  • 554988 2024-001
    Significant Deficiency
  • 554989 2024-001
    Significant Deficiency
  • 554990 2024-001
    Significant Deficiency
  • 554991 2024-001
    Significant Deficiency
  • 554993 2024-001
    Significant Deficiency
  • 1131430 2024-001
    Significant Deficiency
  • 1131431 2024-001
    Significant Deficiency
  • 1131432 2024-001
    Significant Deficiency
  • 1131433 2024-001
    Significant Deficiency
  • 1131434 2024-001
    Significant Deficiency
  • 1131435 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.001 Usaid Foreign Assistance for Programs Overseas $1.76M
93.576 Refugee and Entrant Assistance Discretionary Grants $1.11M
19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program $203,746
19.345 International Programs to Support Democracy, Human Rights and Labor $188,844
19.990 International Justice and Accountability Programming $169,950
16.575 Crime Victim Assistance $66,040
93.958 Block Grants for Community Mental Health Services $39,934
93.604 Assistance for Torture Victims $25,539
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,445
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $20,092
19.517 Overseas Refugee Assistance Programs for Africa $11,419
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $1,022