FAC Explorer

Finding 555330 (2024-001)

-
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-04-18
Audit: 353977
Organization: International Research & Exchanges Board, Inc. (DC)
Auditor: Johnson Lambert LLP

AI Summary

  • Core Issue: An invoice was charged twice to the federal program, leading to questioned costs of $36,020.
  • Impacted Requirements: The Uniform Guidance mandates that only valid expenditures be charged to federal grants.
  • Recommended Follow-Up: Management should implement controls for timely and effective review of expenses related to federal programs.

Finding Text

Information on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Criteria: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. Condition: An invoice was incorrectly charged to the federal program twice for 1 contractor. Cause: Due to a lack of timely review of expenses charged to federal programs. Effect: Ineffective review of costs charged to federal programs. Questioned Costs: There are questioned costs of $36,020. Context: For 2024, an invoice was erroneously for 3% of all contractors tested for a major program. Repeat Finding: No. Recommendation: We recommend management establish controls to ensure an effective review for expenditures charged to federal programs. Views of Responsible Officials and Planned Corrective Action: See management’s response at the Corrective Action Plan on pages 39.

Corrective Action Plan

nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor. Planned Corrective Action: IREX Global Finance will conduct a reconciliation of liabilities accounts between Quickbooks and Deltek Costpoint to detect any potential duplicate charges caused by manual import process between the two systems. Name and Person Responsible: Deputy Chief Financial Officer (Budget & Compliance), Richard Schrader Anticipated Completion Date: June 30, 2025

Categories

Questioned Costs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
98.U01 Usaid Foreign Assistance for Programs Overseas $2.24M
19.221 Regional Democracy Program $1.34M
19.600 Bureau of Near Eastern Affairs $1.03M
19.408 Academic Exchange Programs - Teachers $638,055
47.076 Stem Education (formerly Education and Human Resources) $410,406
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $403,024
19.022 Educational and Cultural Exchange Programs Appropriation Overseas Grants $325,733
19.801 Office of Global Women's Issues $254,463
98.001 Usaid Foreign Assistance for Programs Overseas $214,161
19.441 Eca – American Spaces $110,962
19.009 Academic Exchange Programs - Undergraduate Programs $88,089
19.121 Conflict and Stabilization Operations $74,823
19.601 Syria Assistance Program $47,241
19.040 Public Diplomacy Programs $17,531
19.900 Aeeca/esf Pd Programs $14,252
19.345 International Programs to Support Democracy, Human Rights and Labor $12,091
19.021 Investing in People in the Middle East and North Africa $6,778