EIN: 260898750
UEI: G9HHRKW3M575
Audited by: GELMAN, ROSENBERG & FREEDMAN
Oversight agency: 98 [U.S. Agency for International Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 29, 2026 (159 days ago).
What is a management decision? →FSRS reporting for JDN's subawards under 98.001 was not completed during 2024. We noted that management attempted to complete the submission, however, there were technical issues which remained unresolved as of our audit fieldwork. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2023-001 Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Show full finding ▾Hide full finding ▴Finding 2024-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: FSRS reporting for JDN's subawards under 98.001 was not completed during 2024. We noted that management attempted to complete the submission, however, there were technical issues which remained unresolved as of our audit fieldwork. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2023-001 Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly.
2023-001
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Show full finding ▾Hide full finding ▴Finding 2023-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Completion Date: September 1, 2024
JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Show full finding ▾Hide full finding ▴Finding 2023-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Completion Date: September 1, 2024
FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Show full finding ▾Hide full finding ▴Finding 2023-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Completion Date: September 1, 2024
JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Show full finding ▾Hide full finding ▴Finding 2023-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.
Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Completion Date: September 1, 2024
FAC accepted this audit on July 22, 2023 — management decision was due January 22, 2024.
FAC accepted this audit on August 16, 2022 — management decision was due February 16, 2023.
FAC accepted this audit on July 25, 2021 — management decision was due January 25, 2022.
FAC accepted this audit on July 7, 2020 — management decision was due January 7, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on July 14, 2018 — management decision was due January 14, 2019.
FAC accepted this audit on August 30, 2017 — management decision was due March 2, 2018.
GSA_MIGRATION
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