EIN: 351019477
UEI: CPXAL22S63N1
Audited by: RSM US LLP
Oversight agency: 98 [U.S. Agency for International Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 2026. 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 September 2, 2026 (1 day from today).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on November 3, 2023 — management decision was due May 3, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
The technical and financial report for Project KE0366 for the report covering the period July 1 ? 15, 2021 should have been submitted to the granting agency by September 25, 2021 in accordance with the due date stated in the grant agreement. However, the report was submitted on October 14, 2021. Cause: No specific cause was noted by management, however, the technical and financial reports were ultimately submitted to the granting agency. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: Specific to the technical and financial report for Project KE0366 for the report covering the period July 1 ? 15, 2021. Report submission due date per the agreement was September 25, 2021. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file each report that is required per the grant agreements timely to the granting agency. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-001 Assistance Listing Number 98.001, USAID Foreign Assistance for Program Overseas. Passed through International Livestock Research Institute (ILRI-CGIAR)?Value Chain Development (Dairy Value Chain) linked to CRP on Livestock and Fish?AID-BFS-11-00002-10. Award year: April 1, 2019 through September 15, 2021. Finding: A required technical and financial report submission was submitted to the granting agency after the stated due date per the grant agreement, which resulted in a late submission. Criteria: The grant agreement related to internal project ID KE0366 included a reporting timetable for all the report submissions and related due date. The final report submission for the period covering July 1 ? 15, 2021 was required to be submitted to the granting agency by September 25, 2021. Condition: The technical and financial report for Project KE0366 for the report covering the period July 1 ? 15, 2021 should have been submitted to the granting agency by September 25, 2021 in accordance with the due date stated in the grant agreement. However, the report was submitted on October 14, 2021. Cause: No specific cause was noted by management, however, the technical and financial reports were ultimately submitted to the granting agency. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: Specific to the technical and financial report for Project KE0366 for the report covering the period July 1 ? 15, 2021. Report submission due date per the agreement was September 25, 2021. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file each report that is required per the grant agreements timely to the granting agency. Views of responsible officials: Management agrees with this finding.
Identifying Number: 2022-001 Finding: A required technical and financial report submission was submitted to the granting agency after the stated due date per the grant agreement which resulted in a late submission. Corrective Actions Taken or Planned: Although both the technical and financial reports were submitted to the donor, Heifer agrees that the reports were submitted past the due date stipulated in the terms and conditions of the contract. Project leads will be required to maintain a catalog of all awards? technical and financial reporting due dates under their responsibility. Project leads will regularly monitor donor reporting due dates to ensure that technical and financial reports are submitted on time. Should there be a potential for delay in reporting, project leads will notify the respective donor through written communication and request an extension. Heifer management will ensure these controls are established and implemented by project leads. Compliance with donor reporting requirements and its related documentation will be periodically reviewed by Heifer?s Financial Awards Compliance Function. This system will be in place and fully operational by 30 June 2023. Heifer?s Senior Area Vice Presidents for Programs (Adesuwa Ifedi, Mahendra Lohani, and Oscar Casta?eda) are responsible for ensuring the implementation of this corrective action plan. Additionally, Heifer is in the process of implementing an Integrated Program Management System (IPMS). IPMS provides effective, agile minimum global standards for project management that are flexible enough to allow adaptation based on team?s needs, local context, project funder, etc. It provides the tools, templates, and guidelines built into a cloud-based software (NGO Online) for program staff to make decisions with real time information on the project. This tool will include a Compliance Checklist and associated tasks lists which will ensure Heifer projects are compliant with the funding requirements. Global roll-out of this system is estimated to be fully operational by mid-2023.
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
FAC accepted this audit on November 7, 2017 — management decision was due May 7, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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