Finding 977079 (2023-002)

Material Weakness
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-06-12
Audit: 308679
Organization: Medical Teams International (OR)
Auditor: Kpmg

AI Summary

  • Core Issue: MTI failed to make timely payments to subrecipients, taking 3 to 6 months instead of the required 30 days.
  • Impacted Requirements: This violates 2 CFR 200.305 (b)(3), which mandates prompt payment upon receipt of billing.
  • Recommended Follow-Up: Review payment processes and implement measures to ensure compliance with federal payment timelines.

Finding Text

Under the requirements of 2 CFR 200.305 (b)(3), When the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or passthrough entity reasonably believes the request to be improper. For ALN 19.517, all selections tested of payments to subrecipients, MTI did not remit payment with federal funds timely, with time between receipt of subrecipient invoice and MTI payment ranging from 3 to 6 months. Total federal funds passed through to subrecipients is $525,953 of which $169,733 was tested.

Categories

Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 400629 2023-001
    Significant Deficiency
  • 400630 2023-001
    Significant Deficiency
  • 400631 2023-001
    Significant Deficiency
  • 400632 2023-001
    Significant Deficiency
  • 400633 2023-001
    Significant Deficiency
  • 400634 2023-001
    Significant Deficiency
  • 400635 2023-002
    Material Weakness
  • 400636 2023-002
    Material Weakness
  • 400637 2023-002
    Material Weakness
  • 400638 2023-002
    Material Weakness
  • 400639 2023-002
    Material Weakness
  • 400640 2023-002
    Material Weakness
  • 977071 2023-001
    Significant Deficiency
  • 977072 2023-001
    Significant Deficiency
  • 977073 2023-001
    Significant Deficiency
  • 977074 2023-001
    Significant Deficiency
  • 977075 2023-001
    Significant Deficiency
  • 977076 2023-001
    Significant Deficiency
  • 977077 2023-002
    Material Weakness
  • 977078 2023-002
    Material Weakness
  • 977080 2023-002
    Material Weakness
  • 977081 2023-002
    Material Weakness
  • 977082 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
19.518 Overseas Refugee Assistance Programs for Western Hemisphere $1.97M
19.517 Overseas Refugee Assistance Programs for Africa $1.08M
98.001 Usaid Foreign Assistance for Programs Overseas $251,235