1. Cooperative Agreement Reviews Review & Analysis Branch Presented by- Earnest Smith Auditor MRPBS-FMD-RAB

2. Who we are… Riverdale, MDTitle Christine TourvilleBranch Chief Joan ConwayManagement Analyst Serina EckwoodAuditor Maria FordAuditor Barbara GiddoAuditor Earnest SmithAuditor Kimberly WilliamsAuditor

3. What we do: Ensure quality management of Cooperative Agreements and Grants

4. Our Mission: The Financial Management Division’s (FMD) Review & Analysis Branch (RAB) provides financial oversight and management improvements through program, financial, and compliance reviews of cooperative agreements, grants and international trust funds. RAB’s mission is to foster APHIS partnerships and to facilitate financial, operational, and administrative improvements, support, and cooperation.

5. A-133 Single Audit “ Audits of States, Local Government, and Non- Profit Organizations,” commonly referred to as OMB Circular No. A-133 Single audits are required when any of the above entities receive $500,000 or more in federal funds/awards A contracted auditing firm shall perform a financial and performance audit

6. The most common errors, problems and findings during reviews:

7. Areas of Concern CA instead of Contract Contracts – Sole Sourced Time & Attendance Travel Documents SF-269/425, SF-270 Inaccuracies Prior Approvals In-kind Contributions Program Oversight Corrective Actions Other Issues

8. Areas of Concern- CA vs. Contract WARNING: Using an Agreement rather than a Contract can lead to unexpected problems.

9. Areas of Concern - CA vs. Contract ContractGrantCooperative Agreement Acquire service or property Transfer anything of value APHIS benefitsPublic Support provided No involvement by APHIS No substantial involvement by APHIS Substantial involvement by APHIS

10. Areas of Concern – Sole Sourced Procurement Contracts are sole sourced without implementing a competitive bidding process Contracts are used as pass through instruments for majority of the funding under the cooperative agreement

11. Areas of Concern – Time & Attendance Reallocation of Time and Attendance No Standard Operating Procedure (SOP) Lack of authorized approving official’s signature

12. Areas of Concern – Travel Documents Difficulty in verifying purpose of the travel Lack of authorized approving official’s signature

13. Areas of Concern–SF-269/425, SF-270 Missing documents Indirect Cost Expense Inaccurate and completed incorrectly

14. Areas of Concern – Prior Approvals Cooperators are not requesting prior approvals to move funding between budget categories

15. Areas of Concern – In-Kind Contributions In-kind Contributions have special restrictions

16. Areas of Concern – Programs Oversight Lack of Programs oversight (i.e., no internal controls)

17. Areas of Concern – Correctives Actions Corrective actions from previous reviews not yet implemented

18. Other Issues Certifying Funds De-obligation of Funds Quarterly Reports

19. Thank you Christine.M.Tourville@aphis.usda.gov Send questions to: